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§ 8776-D. Determination of Pennsylvania rehearsal and tour expenses

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017

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 E. Entertainment Economic Enhancement Program (Refs & Annos)
Effective: October 30, 2017
72 P.S. § 8776-D
Formerly cited as PA ST 72 P.S. § 8735-DFormerly cited as PA ST 12 Pa.C.S.A. § 3306
§ 8776-D. Determination of Pennsylvania rehearsal and tour expenses
Currentness
When prescribing standards for determining which rehearsal or tour expenses are considered Pennsylvania rehearsal and tour expenses for purposes of computing the tax credit provided by this subarticle, the department shall consider:
(1) The location where services are performed.
(2) The location where concert tour equipment is purchased, rented, delivered and used.
(3) The location where rehearsals or concerts are held.
(4) Other factors the department determines are relevant.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1776-D, added 2017, Oct. 30, P.L. 672, No. 43, § 35, imd. effective.
72 P.S. § 8776-D, PA ST 72 P.S. § 8776-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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