§ 8757-D. Limitations
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016
Effective: July 13, 2016
72 P.S. § 8757-D
§ 8757-D. Limitations
<Section 51(6) of Act 2016, July 13, P.L. 526, No. 84, provides that the addition of Subarticles C and D of Article XVII-D by that Act shall apply to fiscal years beginning after June 30, 2016.>
(b) Individual limitations.--The aggregate amount of video game production tax credits awarded by the department under section 1753-D(d)1 to a taxpayer for a video game may not exceed 25% of the qualified video game production expenses to be incurred during each of the first four years that the video game production expenses are incurred and 10% for each year thereafter that the video game production expenses are incurred.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1757-D, added 2016, July 13, P.L. 526, No. 84, § 30, imd. effective.
Footnotes
72 P.S. § 8753-D.
72 P.S. § 8757-D, PA ST 72 P.S. § 8757-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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