§ 8707-A.1. Tax credit and tax benefit reports
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 30, 2021
Effective: July 30, 2021
72 P.S. § 8707-A.1
§ 8707-A.1. Tax credit and tax benefit reports
(a) Reports.--Notwithstanding any law providing for the confidentiality of tax credits, beginning with the first program year which begins after the effective date of this section and each program year thereafter, the administering agency shall publish a report for each tax credit or tax benefit, which shall include the following information:
(4) If applicable, a summary of the data submitted under section 1703-A.1(c)(2).1
(i) The name of the recipient to which the transferrable tax credit under paragraph (3) was sold, assigned or transferred in the prior program year. The name of an individual receiving a transferrable tax credit without consideration from a pass-through entity in which the individual is a shareholder, member or partner shall not be published.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-A.1, § 1707-A.1, added 2021, June 30, P.L. 124, No. 25, § 13, effective in 30 days [July 30, 2021].
Footnotes
72 P.S. § 8703-A.1.
72 P.S. § 8707-A.1, PA ST 72 P.S. § 8707-A.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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