(a) Tax reports and returns.--Except as otherwise provided by law, before a tax credit or tax benefit may be awarded, the department or administering agency, as applicable, shall make a finding that an applicant or a recipient has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined at settlement or assessment by the department, unless the tax due is under appeal at the time the finding was made by the department or administering agency.

(b) Notification.--For a tax credit authorized under Article XX-B of the act of March 10, 1949 (P.L. 30, No. 14),¹ known as the Public School Code of 1949, the department shall notify the Department of Community and Economic Development of any finding required under subsection (a) within 30 days of the Department of Community and Economic Development receiving a completed application.

(c) Electronic applications.--The department or administering agency, as applicable, may require an application for a tax credit or tax benefit to be filed electronically.