Skip to main content
Find a Lawyer

Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8810-C. Calculation of baseline

Current as of January 01, 2022 | Updated by FindLaw Staff

(a) Baseline tax amount.--By October 15 following the end of the baseline year and for each year thereafter, the department shall verify the State baseline tax amount for each qualified business in a zone which consists of the following:

(1) For each qualified business that files timely State zone reports under section 1809-C(a),  1 the amount of eligible State tax paid, less State eligible tax refunds.

(2) For each qualified business not included under paragraph (1) but located or partially located in the zone as determined by the department or included in the information received by the department under section 1809-C(a), the amount of State eligible tax paid, less State eligible tax refunds.

(b) Moves and noninclusions.--

(1) This subsection applies to a qualified business that:

(i) moves into a zone from within this Commonwealth after the baseline year; or

(ii) is in a zone but not included in the calculation of the State baseline tax amount under subsection (a).

(2) A qualified business subject to paragraph (1) shall file a State zone report under section 1809-C following the end of the first full calendar year in which the qualified business conducted business in the zone and each calendar year thereafter. The amount of eligible State tax verified by the department for the qualified business for the first full calendar year shall be the qualified business' fixed baseline tax amount. The amount added shall remain part of the baseline tax amount each year thereafter until such time as the qualified business ceases to conduct business in the zone, upon which event such amount previously added shall be deducted from the State baseline tax amount.

(3) The following taxes shall be excluded from the baseline tax amount calculation under this section:

(i) Taxes on business personal property to be utilized at a new facility.

(ii) The eligible taxes of:

(A) A new business.

(B) A qualified business moving into the zone from outside this Commonwealth.

(C) A contractor engaged in acquisition, development or construction, including infrastructure and site preparation, reconstruction or renovation of a facility.

(c) Recalculation.--The department shall not recalculate the baseline of a zone designated prior to the effective date of this subsection  2 to include the hotel occupancy tax imposed under Part V of Article II.  3

1 72 P.S. § 8809-C.
2 Subsec. (c) added by 2016, July 13, P.L. 526, No. 84, § 37, imd. effective.
3 72 P.S. § 7209 et seq.
Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8810-C. Calculation of baseline - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8810-c/

Read this complete Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8810-C. Calculation of baseline on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Pennsylvania Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard