PRINTER'S NO. 1794
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1324
Session of
2015
INTRODUCED BY BRIGGS, V. BROWN, SCHWEYER, O'BRIEN, LONGIETTI,
McNEILL, COHEN, GIBBONS, MURT AND DONATUCCI, JUNE 12, 2015
REFERRED TO COMMITTEE ON FINANCE, JUNE 12, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for video game production tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XVII-J
VIDEO GAME PRODUCTION TAX CREDIT
Section 1701-J. Scope of article.
This article relates to video game production tax credits.
Section 1702-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
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