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§ 8715-D. Determination of Pennsylvania production expenses

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-D. Entertainment Production Tax Credit (Refs & Annos)
Subarticle B. Film Production (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8715-D
Formerly cited as PA ST 72 P.S. § 8706-D
§ 8715-D. Determination of Pennsylvania production expenses
Currentness
In prescribing standards for determining which production expenses are considered Pennsylvania production expenses for purposes of computing the credit provided by this subarticle, the department shall consider:
(1) The location where services are performed.
(2) The location where supplies are consumed.
(3) Other factors the department determines are relevant.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1706-D, added 2007, July 25, P.L. 373, No. 55, § 7, imd. effective. Renumbered § 1715-D and amended 2016, July 13, P.L. 526, No. 84, § 27, imd. effective.
72 P.S. § 8715-D, PA ST 72 P.S. § 8715-D
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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