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Home Title 72 P.S. Taxation and Fiscal Affairs Chapter 5. Tax Reform Code of 1971

Article XVII–B. Research and Development Tax Credit

  • 72 P.S. PA ST Ch. 5, Art. XVII-B, Refs & Annos
  • § 8701–B. Short Title
  • § 8702–B. Definitions
  • § 8703–B. Credit for Research and Development Expenses
  • § 8704–B. Carryover, Carryback, Refund and Assignment of Credit
  • § 8705–B. Application of Internal Revenue Code
  • § 8706–B. Determination of Qualified Research and Development Expenses
  • § 8707–B. Time Limitations
  • § 8708–B. Transitional Rule
  • § 8709–B. Limitation on Credits
  • § 8710–B. Pass–Through Entity
  • § 8711–B. Report to General Assembly
  • § 8712–B. Repealed by 2012, July 2, P.L. 751, NO. 85, § 14, IMD. Effective
  • § 8713–B. Regulations
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