Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8716.1-D. Reissuance of film production tax credits

(1) The tax credit was approved under section 1712-D(b). 1

(2) The contract was signed under section 1712-D(c).

(3) The tax credit was awarded and a certificate was issued under section 1712-D(d).

(4) If an individual film that was issued a tax credit as part of a multifilm production application is canceled, the department may reissue that tax credit only after allowing the taxpayer or the taxpayer's affiliate 90 days to submit an application for an alternative individual film, produced by the taxpayer or the taxpayer's affiliate for that tax credit.  The department may approve or reject the application.