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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9923-D. Limitations

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Total.--The total amount of State tax refunds approved by the department under this article shall not exceed $7,000,000 in any fiscal year.

(b) Allocation.--If the total amount of tax refunds approved for all applicants exceeds the limitation on the amount of tax refunds in subsection (a) in a fiscal year, the tax refund to be received by each applicant shall be determined as follows:

(1) Divide:

(i) the tax refund approved for the applicant;  by

(ii) the total of all tax refunds approved for all applicants.

(2) Multiply:

(i) the amount under subsection (a);  by

(ii) the quotient under paragraph (1).

(3) The algebraic form of the calculation under this subsection is:

Taxpayer's tax refund = amount allocated for those tax refunds X (tax refund approved for the applicant/total of all tax refunds approved for all applicants).

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9923-D. Limitations - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9923-d/

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