§ 8705-I. Grant of tax credits
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2013
Effective: July 1, 2013
72 P.S. § 8705-I
§ 8705-I. Grant of tax credits
(a) General rule.--In accordance with section 1706-I(a),1 the department shall grant a tax credit certificate. The certificate may be used against a tax liability owed to the department by a business firm that provides proof of a contribution to a provider in the taxable year in which the contribution is made. The business firm may apply the credit against any tax due under Article III, IV, VI, VII, VIII, IX or XV,2 excluding any tax withheld by an employer under Article III.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-I, § 1705-I, added 2012, July 2, P.L. 751, No. 85, § 19, effective July 1, 2013.
Footnotes
72 P.S. § 8706-I.
72 P.S. §§ 7301 et seq., 7401 et seq., 7601 et seq. (expired), 7701 et seq., 7801 et seq., 7901 et seq., 8501 et seq.
72 P.S. § 8705-I, PA ST 72 P.S. § 8705-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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