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Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.1103. Other Commonwealth tax credits

Current as of January 01, 2025 | Updated by Findlaw Staff

A person or qualified business that is entitled to claim an exemption, deduction, abatement or credit in accordance with the provisions of this act shall not be entitled to claim or accumulate any of the following exemptions, deductions, abatements or credits that it may otherwise have qualified for due to activity within a subzone, improvement subzone or expansion subzone:

(1) Tax Reform Code of 1971:  1

(i) Article XVII relating to economic revitalization tax credits;  2

(ii) Repealed by 2002, Dec. 9, P.L. 1727, No. 217, § 6, imd. effective.

(iii) Article XVII-B relating to research and development tax credits;  3 or

(iv) Article XIX-A relating to neighborhood assistance and enterprise zone tax credits;  4

(2) tax credits under section 109 of the act of December 19, 1996 (P.L. 1478, No. 190),  5 known as the Waste Tire Recycling Act;

(3) homeowners mortgage credits;

(4) insurance premiums tax credits; and

(5) job creation tax credit under the act of June 29, 1996 (P.L. 434, No. 67),  6 known as the Job Improvement Act.

The person or qualified business may apply the exemptions, deductions, abatements or credits to income realized from activity or transactions outside the subzone, improvement subzone or expansion subzone, but only for the taxable year to which the exemptions, deductions, abatements or credits apply. The provisions of this section shall apply only to the taxes set forth in Chapters 5 and 7.

1 72 P.S. § 7101 et seq.
2 72 P.S. § 8701 et seq. (repealed).
3 72 P.S. § 8701-B et seq.
4 72 P.S. § 8901-A et seq.
5 35 P.S. § 6029.109 (repealed).
6 73 P.S. § 400.101 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 73 P.S. Trade and Commerce § 820.1103. Other Commonwealth tax credits - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-73-ps-trade-and-commerce/pa-st-sect-73-820-1103/

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