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§ 8703-I. Community-based services tax credit program

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. § 8703-I
§ 8703-I. Community-based services tax credit program
Currentness
(a) Establishment.--A community-based services tax credit program is established to supplement, not supplant, existing Federal and State funding for community-based services for individuals in this Commonwealth.
(b) Information.--In order to qualify under this article, a provider must submit information to the department that enables the department to confirm that the provider is exempt from taxation under section 501(c)(3) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
(c) Provider application.--
(1) An application submitted to the department by the provider must describe the community-based services it provides to individuals on a form provided by the department.
(2) The department shall consult with the Department of Public Welfare1 as necessary to determine that the provider provides community-based services for individuals. The department shall review and approve or disapprove the application.
(d) Notification.--The department shall notify the provider that the provider meets the requirements under this article for that fiscal year no later than 60 days after the provider has submitted the application required under this section.
(e) Publication.--The department shall annually publish a list of each provider qualified under this section in the Pennsylvania Bulletin. The list shall also be posted and updated as necessary on the publicly accessible Internet website of the department.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-I, § 1703-I, added 2012, July 2, P.L. 751, No. 85, § 19, effective July 1, 2013.

Footnotes

1
The Department of Public Welfare was redesignated the Department of Human Services by 62 P.S. § 103, enacted 2014, Sept. 24, P.L. 2458, No. 132, § 2, effective in 60 days [Nov. 24, 2014].
72 P.S. § 8703-I, PA ST 72 P.S. § 8703-I
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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