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§ 8704-I. Availability of tax credits

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2013

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-I. Community-Based Services Tax Credit (Refs & Annos)
Effective: July 1, 2013
72 P.S. § 8704-I
§ 8704-I. Availability of tax credits
Currentness
(a) Application.--A business firm may apply to the department for a tax credit under section 1705-I.1 A business firm may receive a tax credit under this article if the provider that receives the contribution from the business firm appears on the list under section 1703-I(e).2
(b) Availability of tax credits.--Tax credits under this section shall be made available by the department on a first-come, first-served basis within the limitation established under section 1706-I(a).3
(c) Contributions.--A contribution by a business firm to a provider shall be made no later than 60 days following the approval of an application under subsection (a).

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-I, § 1704-I, added 2012, July 2, P.L. 751, No. 85, § 19, effective July 1, 2013.

Footnotes

1
72 P.S. § 8705-I.
2
72 P.S. § 8703-I.
3
72 P.S. § 8706-I.
72 P.S. § 8704-I, PA ST 72 P.S. § 8704-I
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document