Chapter 5. Tax Reform Code of 1971

• 72 P.S. PA ST Ch. 5, Refs & Annos
• Article I. Short Title
• Article II. Tax for Education
• Article II–a. Special Situs for Local Sales Tax
• Article II–B. Special Taxing Authority
• Article III. Personal Income Tax
• Article IV. Corporate Net Income Tax
• Article V. Corporation Income Tax [Repealed]
• Article VI. Capital Stock—Franchise Tax [Repealed]
• Article VII. Bank and Trust Company Shares Tax
• Article VII–a. Alternative Bank and Trust Company Shares Tax [Repealed]
• Article VIII. Title Insurance Companies Shares Tax
• Article VIII–a. Alternative Title Insurance Companies Shares Tax [Repealed]
• Article IX. Insurance Premiums Tax
• Article X. Excise Tax on Foreign Corporations [Repealed]
• Article XI. Gross Receipts Tax
• Article XI–a. Public Utility Realty Tax
• Article XI–B. Fuel Taxes [Repealed]
• Article XI–C. Realty Transfer Tax
• Article XI–D. Local Real Estate Transfer Tax
• Article XII. Cigarette Tax
• Article XII–a. Tobacco Products Tax
• Article XIII. Single Excise Tax on Certain Banks, Title Insurance Companies, Bank and Trust Companies and Trust Companies [Repealed]
• Article XIV. Franchise Surtax Alternative on Banks [Repealed]
• Article XIV–a. Franchise Surtax Alternative on Title Insurance and Trust Companies [Repealed]
• Article XV. Mutual Thrift Institutions Tax
• Article XVI. Financial Institution Alternative Franchise Tax [Repealed]
• Article XVI–a. Vehicle Rental Tax
• Article XVI–B. Nonlicensed Corporation Pari-Mutuel Wagering Tax [Repealed]
• Article XVII. Economic Revitalization Tax Credit [Repealed]
• Article XVII–a. Employment Incentive Payments
• Article XVII–a.1. Tax Credit and Tax Benefit Administration
• Article XVII–B. Research and Development Tax Credit
• Article XVII–C. Film Production Tax Credit [Repealed]
• Article XVII–D. Entertainment Production Tax Credit
• Article XVII–E. Resource Enhancement and Protection Tax Credit
• Article XVII–F. Educational Tax Credits [Repealed]
• Article XVII–G. Resource Manufacturing Tax Credit
• Article XVII–G.1. Educational Opportunity Scholarship Tax Credit [Repealed]
• Article XVII–H. Historic Preservation Incentive Tax Credit
• Article XVII–I. Community–Based Services Tax Credit
• Article XVII–J. Coal Refuse Energy and Reclamation Tax Credit
• Article XVII–K. Waterfront Development Tax Credit
• Article XVII–L. Pennsylvania Economic Development for a Growing Economy (PA Edge) Tax Credits
• Article XVIII. Organ and Bone Marrow Donation Credit
• Article XVIII–a. Coal Waste Removal and Ultraclean Fuels Tax Credit [Repealed]
• Article XVIII–B. Tax Credit for New Jobs
• Article XVIII–C. City Revitalization and Improvement Zones
• Article XVIII–D. Volunteer Responder Retention and Recruitment Tax Credit
• Article XVIII–E. Mobile Telecommunications Broadband Investment Tax Credit
• Article XVIII–F. Innovate in PA Tax Credit
• Article XVIII–G. Manufacturing and Investment Tax Credit
• Article XVIII–H. Tax Credits Relating to Beginning Farmers
• Article XIX. New Bank Tax Credit [Repealed]
• Article XIX–a. Neighborhood Assistance Tax Credit
• Article XIX–B. Neighborhood Improvement Zones
• Article XIX–C. Keystone Special Development Zone Program
• Article XIX–D. Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones
• Article XIX–E. Mixed–Use Development Tax Credit
• Article XIX–F. Keystone Innovation Zones
• Article XIX–G. Pennsylvania Housing Tax Credit
• Article XIX–H. Airport Land Development Zones
• Article XIX–I. Pennsylvania Child and Dependent Care Enhancement Tax Credit Program
• Article XX. Malt Beverage Tax
• Article XXI. Inheritance Tax
• Article XXIII. Public Transportation Assistance Fund
• Article XXIV. Fireworks [Repealed]
• Article XXV. Table Game Taxes
• Article XXVII. Procedure and Administration
• Article XXVIII. Tobacco Master Settlement Payment Revenue Bonds and Sale of Revenue
• Article XXIX. Governmental Obligations
• Article XXIX–a. Tax Amnesty Program [Deleted]
• Article XXIX–B. Homeowners' Century Tax Rebate [Expired]
• Article XXIX–C. Strategic Development Areas [Expired]
• Article XXIX–D. Computer Data Center Equipment Incentive Program
• Article XXIX–E. Reduction of Tax Credits
• Article XXIX–F. Tax Amnesty Program for Fiscal Year 2009–2010
• Article XXIX–G. Tax Amnesty Program for Fiscal Year 2016–2017
• Article XXIX–H. Independent Public Schools
• Article XXX. General Provisions