Home Table of Contents

§ 8756-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 D. Video Game Production (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8756-D
§ 8756-D. Determination of Pennsylvania production expenses
Currentness
<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.>
In prescribing standards for determining which production expenses are considered Pennsylvania production expenses for purposes of computing the tax credit, 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, § 1756-D, added 2016, July 13, P.L. 526, No. 84, § 30, imd. effective.
72 P.S. § 8756-D, PA ST 72 P.S. § 8756-D
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document