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§ 8706-B. Determination of qualified research and development expenses

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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-B. Research and Development Tax Credit (Refs & Annos)
72 P.S. § 8706-B
§ 8706-B. Determination of qualified research and development expenses
In prescribing standards for determining which qualified research and development expense are considered Pennsylvania qualified research and development expense for purposes of computing the credit provided by this article, the department may consider:
(1) The location where the services are performed.
(2) The residence or business location of the person or persons performing the service.
(3) The location where qualified research and development supplies are consumed.
(4) Other factors that the department determines are relevant for the determination.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-B, § 1706-B, added 1997, May 7, P.L. 85, No. 7, § 24, effective July 1, 1997.
72 P.S. § 8706-B, PA ST 72 P.S. § 8706-B
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
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