Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8710-E. Report and public information

(a) General rule.--The commission, in consultation with the department, shall annually report to the General Assembly on the Resource Enhancement and Protection Tax Credit Program as follows:

(b) Identity.--The identity of each taxpayer utilizing a resource enhancement and protection tax credit under this article and the amount of credits approved and utilized by each taxpayer shall be made available annually within a year of when the credits were granted and shall constitute a public record, notwithstanding any law providing for the confidentiality of tax records.  This information regarding taxpayer use of resource enhancement and protection tax credits shall be made available in accordance with the laws applicable to public information and public records generally and need not be included in the annual report to the General Assembly.