§ 8707-B. Time limitations
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 1, 2016
Effective: January 1, 2016
72 P.S. § 8707-B
§ 8707-B. Time limitations
The termination date in section 41(h) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 41(h)) does not apply to a taxpayer who is eligible for the research and development tax credit under this article for the taxable year in which the Pennsylvania qualified research and development expense is incurred.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-B, § 1707-B, added 1997, May 7, P.L. 85, No. 7, § 24, effective July 1, 1997. Amended 2002, June 29, P.L. 559, No. 89, § 27, effective July 1, 2002; 2006, July 12, P.L. 1137, No. 116, § 4, imd. effective; 2016, July 13, P.L. 526, No. 84, § 18.1, retroactive effective Jan. 1, 2016.
72 P.S. § 8707-B, PA ST 72 P.S. § 8707-B
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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