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§ 8713-J. Annual report to General Assembly

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XVII-J. Coal Refuse Energy and Reclamation Tax Credit (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8713-J
§ 8713-J. Annual report to General Assembly
Currentness
By October 1, 2017, and October 1 of each year thereafter, the department shall submit a report on the tax credit provided by this article to the chairperson and minority chairperson of the Appropriations Committee of the Senate, the chairperson and minority chairperson of the Finance Committee of the Senate, the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives and the chairperson and minority chairperson of the Finance Committee of the House of Representatives. The report must include:
(1) the names of the qualified taxpayers utilizing the tax credit as of the date of the report and the amount of tax credits approved for, utilized by or sold or assigned by a qualified taxpayer; and
(2) data concerning the benefits provided to the Commonwealth in terms of the quantity of coal refuse utilized by qualifying facilities and the volume of coal ash generated by qualifying facilities which is beneficially used to reclaim mine-affected lands.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-J, § 1713-J, added 2016, July 13, P.L. 526, No. 84, § 33, imd. effective.
72 P.S. § 8713-J, PA ST 72 P.S. § 8713-J
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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