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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Application process.--An eligible applicant shall apply to the commission for authorization that a project is eligible for a tax credit under this program. An application shall be developed by the commission and shall include:
(1) Type and location of project under section 1704-E(b). 1
(2) Total cost of project as outlined in section 1704-E(c).
(3) Verification of eligibility under section 1704-E(a).
(b) Review, notification and authorization.--The commission shall, within 60 days of receipt, review each application and notify an eligible applicant whether or not the eligible applicant meets the requirements and is authorized to receive a tax credit under this article.
(c) Authorization of tax credit.--The commission shall not authorize tax credits that exceed the limits under sections 1703-E(b) and 1709-E. 2 The commission shall authorize tax credits on a first-come, first-served basis.
(d) Completion of project.--Upon completion of a project authorized under this section, an eligible applicant shall submit to the commission written notice of project completion. Such notice shall include:
(1) Proof of certification as required by section 1705-E 3 that the project is complete.
(2) A maintenance plan as required by section 1707-E(a) for each best management practice, if applicable to the project.
(3) Any other documents as may be required by the commission.
(e) Notification to department.--Upon determination that a project authorized under this section is complete, the commission shall provide notification to the department:
(1) that the eligible applicant has completed a project which meets the criteria for a tax credit under this article; and
(2) the amount of tax credit for the eligible applicant.
(f) Inspection.--Projects authorized under this section may be subject to inspection by the commission or its designated agent.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8707-E. Application, review and authorization by commission - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8707-e/
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