Amendment 2143 to House Bill 952 P.N. 1310, Regular Session 2021-2022

H0952B1310A02143 NAD:JSL 06/25/21 #90 A02143

AMENDMENTS TO HOUSE BILL NO. 952

Sponsor: SENATOR BROWNE

Printer's No. 1310

Amend Bill, page 1, lines 1 through 14, by striking out all

of said lines and inserting

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," in sales and use tax, further providing for

exclusions from tax; in personal income tax, further

providing for classes of income, for withholding tax

requirement for nonemployer payors, for information statement

for nonemployer payors and for information statement for

payees, providing for electronic payment, further providing

for requirements concerning returns, notices, records and

statements and for additions, penalties and fees; in

corporate net income tax, further providing for definitions;

in bank and trust company shares tax, further providing for

definitions; in realty transfer tax, correcting a scrivener's

error relating to credits against tax; in tax credit

eligibility, further providing for definitions and for

eligibility and providing for application and administration,

for assessment, for administering agency training, for broker

registration, for tax credit and tax benefit reports, for

allocation of tax credits or tax benefits awarded upon appeal

and for guidelines; in research and development tax credit,

further providing for credit for research and development

expenses, for carryover, carryback, refund and assignment of

credit and for report to General Assembly; in entertainment

production tax credit, further providing for definitions, for

credit for qualified film production expenses, for reissuance

of film production tax credits, for definitions and for

limitations and providing for Pennsylvania live events

industry COVID-19 emergency assistance; in local resource

manufacturing tax credit, further providing for application

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and approval of tax credit; in keystone opportunity zones,

keystone opportunity expansion zones and keystone opportunity

improvement zones, providing for extension for keystone

opportunity expansion zone and further providing for

additional keystone opportunity expansion zones; in mixed-use

development tax credit, further providing for mixed-use

development tax credits; in keystone innovations zones,

further providing for keystone innovation zone tax credits

and for annual report; in Pennsylvania Housing Tax Credit,

further providing for Pennsylvania Housing Tax Credit and for

annual report; in table game taxes, repealing provisions

relating to expiration; in procedure and administration,

further providing for petition for reassessment, for petition

procedure and for review by board; in computer data center

equipment incentive program, further providing for

definitions and providing for applicability and for sales and

use tax exemption program; in general provisions, further

providing for bad checks, electronic funds transfers not

credited upon transmission, additions to tax; imposing duties

on the Department of Revenue; and making editorial changes.

Amend Bill, page 1, lines 17 through 22; pages 2 through 14,

lines 1 through 30; page 15, lines 1 through 27; by striking out

all of said lines on said pages and inserting

Section 1. The General Assembly finds and declares as

follows:

(1) An error appeared in the publication of section 8 of

the act of July 2, 1986 (P.L.318, No.77): The amendment of

the definition of "document" in section 1101-C of the act of

March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of

1971, used the word "devises" instead of the word "demises"

and the word "devise" instead of the word "demise."

(2) An error appeared in the publication of section 11

of Act 77 of 1986: The addition of section 1102-C.4 of the

Tax Reform Code of 1971, used the word "devise" instead of

the word "demise."

(3) An error appeared in the publication of section 12

of Act 77 of 1986: The addition of section 1103-C(c) of the

Tax Reform Code of 1971, used the word "devise" instead of

the word "demise" and the word "devised" instead of the word

"demised."

(4) The publication of the official law, without a

footnote, does not match the enrolled bill nor comport with

the interpretive regulation of the Department of Revenue at

61 Pa. Code §§ 91.111(a) (relating to imposition of tax on

documents) and 91.112(a) (relating to statement of value).

(5) The errors are corrected by the amendment of the

definition of "document" in section 1101-C and sections 1102-

C.4 and 1103-C(c) of the Tax Reform Code of 1971.

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Section 2. Section 204(67) and (68) of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are

amended and the section is amended by adding clauses to read:

Section 204. Exclusions from Tax.--The tax imposed by

section 202 shall not be imposed upon any of the following:

* * *

(67) The sale at retail or use of repair or replacement

parts or software or software upgrades, including the

installation of those parts, software or software upgrades,

exclusively for use in helicopters and similar rotorcraft and

flight simulators or in overhauling or rebuilding of helicopters

and similar rotorcraft and flight simulators or helicopters and

similar rotorcraft and flight simulator components. For the

purposes of this clause, the term "flight simulator" shall mean

a device used for the training or instruction of an individual

on a helicopter and similar rotorcraft.

(68) The sale at retail or use or lease of helicopters and

similar rotorcraft[.], and flight simulators, as well as

training materials, operational documents and publications

relating to the use or operation of helicopters and similar

rotorcraft and flight simulators. For the purposes of this

clause, the term "flight simulator" shall mean a device used for

the training or instruction of an individual on a helicopter and

similar rotorcraft.

* * *

(74) The sale at retail or use of a multipurpose

agricultural vehicle operated for the benefit of or pursuant to

the operation of a farm owned or operated by the owner of the

vehicle or a business whose enterprises and activities are

considered part of farming. For the purposes of this clause, the

following terms or phrases shall have the following meanings:

"Multipurpose agricultural vehicle" shall mean a motor

vehicle exempt from registration in accordance with 75 Pa.C.S. §

1302(17) (relating to vehicles exempt from registration) which

is 66 inches or less in width and 2,000 pounds or less in dry

weight and which is used exclusively for agricultural operations

and only incidentally operated or moved upon the highways.

"Use of a multipurpose agricultural vehicle in farming" shall

mean repairing and maintaining buildings, including houses,

garages, barns, stables, greenhouses, mushroom houses and

storehouses, fences and stanchions permanently affixed to real

estate, as well as transporting farming personnel, collecting,

conveying or transporting property to be used in farming and

transporting or conveying the farm product after the final

farming operation, which includes, but does not extend beyond,

the operation of packaging for the ultimate consumer and

storage.

(75) The sale at retail or use of tangible personal property

manufactured for the purpose of initiating, supporting or

sustaining breast feeding.

Section 3. Section 303 of the act is amended by adding a

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subsection to read:

Section 303. Classes of Income.--* * *

(a.10) The provisions of section 451(f) of the Internal

Revenue Code of 1986, as amended, shall be applicable.

Section 3.1. Sections 316.2(a), 317.1 and 317.2 of the act

are amended to read:

Section 316.2. Withholding Tax Requirement for Nonemployer

Payors.--(a) To the extent not already required to withhold tax

on payments under section 316.1, a person that:

(1) makes payments of income from sources within this

Commonwealth described in section 303(a)(1) or (2) to either a

nonresident individual or an entity that is disregarded under

section 307.21 that has a nonresident member; and

(2) is required under section 335(f)(1) to file a copy of

form 1099-MISC or 1099-NEC with the department regarding the

payments;

shall deduct and withhold from the payments an amount equal to

the net amount of the payments multiplied by the tax rate

specified under section 302(b).

* * *

Section 317.1. Information Statement for Nonemployer

Payors.--Every payor required to deduct and withhold tax under

section 316.2 shall furnish to a payee to whom the payor has

paid income from sources within this Commonwealth during the

calendar year a copy of form 1099-MISC or 1099-NEC required

under section 335(f)(1). The copy of form 1099-MISC or 1099-NEC

required by this section for each calendar year shall be

forwarded to the payee on or before March 1 of the year

succeeding the calendar year.

Section 317.2. Information Statement for Payees.--Every

payee receiving a copy of form 1099-MISC or 1099-NEC from a

payor under section 317.1 shall file a duplicate of such

information return with the payee's State income tax return.

Section 3.2. The act is amended by adding a section to read:

Section 332.1. Electronic Payment.--Any payment in the

amount of fifteen thousand dollars ($15,000) or more remitted to

the department for the tax imposed under this article shall be

remitted electronically as prescribed by the department. This

section shall not apply to employer withholding payments under

Part VII of this article and section 9 of the act of April 9,

1929 (P.L.343, No.176), known as "The Fiscal Code."

Section 4. Section 335(f)(1) and (2) of the act are amended

to read:

Section 335. Requirements Concerning Returns, Notices,

Records and Statements.--* * *

(f) The following apply:

(1) Any person who:

(i) makes payments of Pennsylvania source income that fall

within any of the eight classes of income enumerated in section

303(a);

(ii) makes such payments to an individual, an entity treated

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as a partnership for tax purposes or a single member limited

liability company; and

(iii) is required to make a form 1099-MISC or 1099-NEC

return to the Secretary of the Treasury of the United States

with respect to such payments, shall file a copy of such form

1099-MISC or 1099-NEC with the department [and send a copy of

such form 1099-MISC to the payee by March 1 of each year or, if

filed electronically, by March 31 of each year] on the due date

of the form 1099-MISC or 1099-NEC. If the form 1099-MISC or

1099-NEC filed by a payor with the Secretary of the Treasury of

the United States [is not completed in such a manner that] does

not include the State income and State tax withheld

[information, currently boxes 16 through 18 on Federal form

1099-MISC, is reflected thereon] as required under section

316.2, the payor shall update the copies of form 1099-MISC or

1099-NEC to be provided pursuant to this section to reflect such

information prior to filing it with the department and sending

it to the payee.

(2) If the payor is required to perform electronic filing

for Pennsylvania employer withholding purposes, the form 1099-

MISC or 1099-NEC shall be filed electronically with the

department.

* * *

Section 5. Section 352(f)(4) and (5) of the act are amended

and the section is amended by adding a subsection to read:

Section 352. Additions, Penalties and Fees.--* * *

(f) * * *

(4) Any person required to file a copy of form 1099-MISC or

1099-NEC with the department under the provisions of section

335(f) who wilfully furnishes a false or fraudulent form or who

wilfully fails to file the form in the manner, at the time and

showing the information required under section 335(f) shall, for

each such failure, be subject to a penalty of fifty dollars

($50).

(5) Any person required under the provisions of section

335(f) to furnish a copy of form 1099-MISC or 1099-NEC to a

payee who wilfully furnishes a false or fraudulent form or who

wilfully fails to furnish a form in the manner, at the time and

showing the information required by section 335(f) shall, for

each such failure, be subject to a penalty of fifty dollars

($50).

* * *

(k) If a tax payment is made and the payment does not comply

with section 332.1 when required, the taxpayer that is liable

for the tax shall, in addition to any other penalty, interest or

addition provided by law, be liable for a penalty of three per

cent of the payment remitted not to exceed five hundred dollars

($500).

Section 6. Section 407.6(a)(5) of the act is amended to

read:

Section 407.6. Definitions.--(a) For the purposes of this

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part only, the following words, terms and phrases shall have the

meaning ascribed to them in this subsection, except where the

context clearly indicates a different meaning:

* * *

(5) "Qualified manufacturing innovation and reinvestment

deduction." An allowable deduction as determined, calculated

and executed in a commitment letter between the department and

the taxpayer. The deduction shall be applied to the taxable

income of the taxpayer to reduce a qualified tax liability of

the taxpayer following the allocation and apportionment of the

income of the taxpayer.

* * *

Section 7. The definition of "receipts" in section 701.5 of

the act is amended to read:

Section 701.5. Definitions.--The following words, terms and

phrases when used in this article shall have the meaning

ascribed to them in this section, except where the context

clearly indicates a different meaning:

* * *

"Receipts." The total of all items of income reported on the

income statement of the institution's Reports of Condition at

the end of the preceding calendar year. If there is a

combination of two or more institutions into one, the total of

all items of income that would be reported on the income

statements of the Reports of Condition of the constituent

institutions shall be combined as if a single institution had

been in existence for the year. For purposes of this definition,

a combination shall include any acquisition required to be

accounted for by using the purchase method in accordance with

generally accepted accounting principles or a statutory merger

or consolidation. If the institution does not file quarterly

Reports of Condition, the term shall include all items of income

included on an income statement determined in accordance with

generally accepted accounting principles for the preceding

calendar year.

* * *

Section 8. The definition of "document" in section 1101-C of

the act is amended to read:

Section 1101-C. Definitions.--The following words when used

in this article shall have the meanings ascribed to them in this

section:

* * *

"Document." Any deed, instrument or writing which conveys,

transfers, [devises] demises, vests, confirms or evidences any

transfer or [devise] demise of title to real estate in this

Commonwealth, but does not include wills, mortgages, deeds of

trust or other instruments of like character given as security

for a debt and deeds of release thereof to the debtor, land

contracts whereby the legal title does not pass to the grantee

until the total consideration specified in the contract has been

paid or any cancellation thereof unless the consideration is

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payable over a period of time exceeding thirty years or

instruments which solely grant, vest or confirm a public utility

easement. "Document" shall also include a declaration of

acquisition required to be presented for recording under section

1102-C.5 of this article.

* * *

Section 9. Sections 1102-C.4 and 1103-C(c) of the act are

amended to read:

Section 1102-C.4. Documents Relating to Associations or

Corporations and Members, Partners, Stockholders or Shareholders

Thereof.--Except as otherwise provided in sections 1102-C.3 and

1102-C.5, documents which make, confirm or evidence any transfer

or [devise] demise of title to real estate between associations

or corporations and the members, partners, shareholders or

stockholders thereof are fully taxable. For the purposes of this

article, corporations and associations are entities separate

from their members, partners, stockholders or shareholders.

Section 1103-C. Credits Against Tax.--* * *

[devised] demised by the grantor, a credit for the amount of tax

paid at the time of the [devise] demise shall be given the

grantor toward the tax due upon the transfer.

* * *

Section 10. The heading of Article XVII-A.1 of the act is

amended to read:

ARTICLE XVII-A.1

TAX CREDIT [ELIGIBILITY] AND TAX BENEFIT ADMINISTRATION

Section 11. The definition of "tax credit" in section 1701-

A.1 of the act is amended and the section is amended by adding

definitions to read:

Section 1701-A.1. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

"Administering agency." A department, board or commission

that administers a tax credit or tax benefit as required by a

law of this Commonwealth. The term does not include a keystone

innovation zone coordinator under Article XIX-F.

"Applicant." A person applying to an administering agency

for a tax credit or a tax benefit.

"Application." An application submitted to an administering

agency by an applicant for a tax credit or tax benefit. The term

includes a transfer application and supplemental documentation

required to be provided by an applicant, including reports,

returns and statements.

"Broker." A person that engages in the business of

effectuating transactions in tax credits for the account of

others, including assisting a taxpayer to apply for, sell,

transfer, assign or purchase a tax credit. The term includes an

entity and all of the following that perform similar functions

for the entity:

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(1) A partner, officer or director of the entity.

(2) An affiliate of the entity.

(3) Any other person occupying a similar status of the

entity.

* * *

"Person." Any individual, employer, association, fiduciary,

partnership, corporation, entity, estate or trust, whether a

resident or nonresident of this Commonwealth.

"Program year." The annual period in which the tax credit or

tax benefit operates.

"Recipient." A person that is sold, assigned or transferred

a transferrable tax credit.

"Tax benefit." For purposes of this article, a tax benefit

authorized under any of the following:

(1) Article XVII-A.

(2) Article XVIII-C.

(3) Article XIX-B.

(4) Article XIX-D.

(5) Article XXIX-C.

(6) Article XXIX-D.

(7) The act of October 6, 1998 (P.L.705, No.92), known

as the Keystone Opportunity Zone, Keystone Opportunity

Expansion Zone and Keystone Opportunity Improvement Zone Act.

"Tax credit." A tax credit authorized under any of the

following:

(1) Article XVII-B.

(2) Article XVII-D.

(3) Article XVII-E.

(4) Article XVII-G.

(5) Article XVII-H.

(6) Article XVII-I.

(7) Article XVII-J.

(8) Article XVII-K.

(8.1) Article XVII-L.

(9) Article XVIII.

(10) Article XVIII-B.

(11) Article XVIII-D.

(12) Article XVIII-E.

(13) Article XVIII-F.

(14) Article XVIII-G.

(14.1) Article XVIII-H.

(15) Article XIX-A.

(15.1) Article XIX-C.

(16) Article XIX-E.

(16.1) Article XIX-F.

(17) Section 2010.

[(18) Article XXIX-D.]

(19) Article XX-B of the act of March 10, 1949 (P.L.30,

No.14), known as the Public School Code of 1949.

(20) The act of December 1, 2004 (P.L.1750, No.226),

known as the First Class Cities Economic Development District

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Act.

(21) 12 Pa.C.S. Ch. 34 (relating to Infrastructure and

Facilities Improvement Program).

(22) Any other program established by a law of this

Commonwealth in which a person applies for and receives a

credit against a tax. This paragraph shall not apply to a

credit against a tax liability as a result of an overpayment.

"Taxpayer." A person that was approved for a tax credit or

tax benefit or that received a transferrable tax credit by sale,

assignment or transfer.

"Transfer application." An application submitted to the

department or the administering agency by an applicant or a

recipient as part of the sale, assignment or transfer of a

transferrable tax credit to a recipient.

"Transferrable tax credit." A tax credit which may be sold,

assigned or transferred from an applicant to a different

taxpayer. The term includes a tax credit which may be

transferred to a shareholder, member or partner of an applicant.

Section 12. Section 1702-A.1 of the act is amended to read:

Section 1702-A.1. [Eligibility.] Determination of eligibility

and method of submission.

(a) Tax reports and returns.--Except as otherwise provided

by law, before a tax credit [can] or tax benefit may be awarded,

the department [may] or administering agency, as applicable,

shall make a finding that [the taxpayer] an applicant or a

recipient has filed all required State tax reports and returns

for all applicable taxable years and paid any balance of State

tax due as determined at settlement or assessment by the

department, unless the tax due is [currently] under appeal at

the time the finding was made by the department or administering

agency.

(b) [(Reserved).] Notification.--For a tax credit authorized

under Article XX-B of the act of March 10, 1949 (P.L.30, No.14),

known as the Public School Code of 1949, the department shall

notify the Department of Community and Economic Development of

any finding required under subsection (a) within 30 days of the

Department of Community and Economic Development receiving a

completed application.

administering agency, as applicable, may require an application

for a tax credit or tax benefit to be filed electronically.

Section 13. The act is amended by adding sections to read:

Section 1703-A.1. Application and administration.

(a) Insufficient application.--If an administering agency

finds that an application is insufficient for the administering

agency to determine whether the applicant is eligible to receive

a tax credit or tax benefit, the department, in consultation

with the administering agency, may do all of the following for

applicants other than individuals who own less than 20% of the

applicant:

(1) Require the submission of additional documentation

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or verification which verifies material in the application.

Additional documentation or verification required under this

paragraph may include any of the following:

(i) A copy of the photo identification of the

applicant's or recipient's chief executive officer and

any authorized representative responsible for submitting

the application. A copy of photo identification under

this subparagraph shall include the individual's name and

address.

(ii) Bank account statements relating to the

business.

(iii) Business records, including receipts and

expenditures.

(iv) Business origination documents, including

articles of incorporation, partnership or reference to

documents under this subparagraph in records of the

Department of State or similar entity in another

jurisdiction.

(v) Any other information required by the department

or administering agency to determine that the applicant

is eligible to receive a tax credit or tax benefit with

the application.

(2) For an applicant that is not an individual, require

that the applicant or broker meet for a virtual or in-person

interview with representatives or agents of the department or

the administering agency to verify the contents of the

application.

(3) For an applicant that is not an individual, require

the applicant or broker to agree to submit to scheduled or

unscheduled site inspections by the department, the

administering agency or representatives or agents of the

department or administering agency. If the site is located in

an area where unscheduled site visits are not feasible, the

department or administering agency shall provide sufficient

notice prior to the visit. The department shall establish a

policy to ensure the confidentiality of information collected

or observed during a site inspection. The policy shall

include a prohibition on the taking of photos, video and

audio recordings which are not related to the subjects

regulated by the department.

(b) Risk criteria.--The department and an administering

agency may jointly develop risk scoring criteria to determine

when an applicant other than an individual who owns less than

20% of the applicant may be required to do any of the following:

(1) As a condition of approval of the application, one

of the following:

(i) If the amount of the tax credit or tax benefit

is equal to or exceeds $100,000, hire an independent

auditor to prepare audited financial statements. The

independent auditor under this subparagraph shall be a

certified public accountant.

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(ii) If the amount of the tax credit or tax benefit

is less than $100,000, provide an agreed-upon procedure

report or a certification-of-costs report prepared by an

independent certified public accountant.

(2) Provide information which shall be included in the

audited financial statements under paragraph (1)(i) or

agreed-upon procedure report or certification-of-costs report

under paragraph (1)(ii) to be submitted to the department.

(3) Require the audited financial statements under

paragraph (1)(i) or agreed-upon procedure report or

certification-of-costs report under paragraph (1)(ii) be

submitted to the department.

benefit is fully used, an applicant that is approved for a tax

credit or tax benefit shall file an annual report with the

department or administering agency detailing all of the

following, to the extent that the following is applicable to the

tax credit or tax benefit:

(1) For a transferrable tax credit, all of the

following:

(i) Whether the applicant used, sold, assigned or

transferred a portion or all of the tax credit in the

prior program year.

(ii) Whether the tax credit was sold, assigned or

transferred for consideration in the prior program year

and the name of the recipient.

(iii) If the tax credit was sold, assigned or

transferred for consideration, the amount of the

consideration.

(iv) If the tax credit was sold, assigned or

transferred for consideration, whether the sale,

assignment or transfer was conducted with the assistance

of a broker and the name and registration number of the

broker.

(2) If applicable, an itemization of expenses and jobs

generated as a result of the receipt of the tax credit or tax

benefit.

(3) Any other information that the department or

administering agency deems necessary.

(d) Submission of data.--The department or administering

agency shall provide the information submitted under subsection

(c)(2) to the Independent Fiscal Office for use in preparing a

tax credit report under section 5 of the act of October 30, 2017

(P.L.797, No.48), known as the Performance-Based Budgeting and

Tax Credit Efficiency Act.

Section 1704-A.1. Assessment.

(a) General rule.--The department may issue an assessment

against a taxpayer if the department determines that a tax

credit or tax benefit was improperly issued or the benefits of

the tax credit or tax benefit were improperly conferred.

(b) Transferred tax credit assessment.--If a tax credit is

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sold, transferred or assigned to a bona fide purchaser for

consideration, the department may issue an assessment authorized

by subsection (a) against the applicant and the broker which

signed the certification required by section 1706-A.1(g). An

applicant and broker shall be jointly and severally liable for

an assessment under this subsection.

jointly and severally liable for the amount due when the broker

is purchasing or selling a tax credit or tax benefit in which

the broker did not sign the certification required under section

1706-A.1(g) for the initial tax credit or tax benefit

application. A broker under this subsection shall be liable only

for the financial amount reported to the department on the

program transfer application.

(d) Amount.--An assessment authorized by subsection (a)

shall not exceed the face value of the tax credit or tax benefit

or the benefits of the tax credit or tax benefit sold,

transferred, assigned or otherwise improperly conferred and

applicable interest.

(e) Procedures.--The procedures, collection, enforcement and

appeals of an assessment made under subsection (a) or (b) shall

be subject to Part X of Article III, except that the limitations

on assessment and collection under section 348 shall not apply.

(f) Limitations.--

(1) Except as provided under paragraph (2), the

department must issue an assessment under subsections (a) or

(b) within three years of the date the tax credit or tax

benefit is awarded or within three years of the date the tax

credit is sold, transferred or assigned, whichever is later.

(2) If a taxpayer obtains a tax credit or tax benefit by

fraud, the department may issue an assessment under

subsection (a) or (b) at any time.

(3) If a broker is determined to have acted in good

faith and was not negligent in duties regarding the

information provided to the broker by the taxpayer, the

department may not make an assessment against the broker.

Section 1705-A.1. Administering agency training.

(a) Training.--An administering agency shall provide agency

employees, representatives and agents of the administering

agency that assist applicants with applications with training on

all of the following:

(1) The requirements for a tax credit or tax benefit.

(2) Advising an applicant that has been issued a tax

credit or tax benefit of the duty of the applicant to file

reports concerning use of the tax credit or tax benefit as

required by the laws of this Commonwealth.

(3) Conducting site inspections to verify compliance

with the requirements relating to application for and

issuance of a tax credit or tax benefit.

(4) Conducting scheduled and unscheduled visits to the

site of a taxpayer to ensure compliance with the requirements

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of the tax credit or tax benefit.

(b) (Reserved).

Section 1706-A.1. Broker registration.

(a) Registration required.--A person that acts as a broker

shall register with the department under this section. An agent

or other party representing a broker or assisting a broker on

behalf of an applicant, including a person that executes an

application for an applicant, or the sale, assignment or

transfer of a transferrable tax credit shall register under this

section.

(b) Guidelines.--The department, in consultation with the

Department of Community and Economic Development, shall

establish guidelines providing for the application and

registration of a broker under this section. The guidelines

shall require all of the following:

(1) The name and address of the broker.

(2) The name and address of the business with which the

broker is employed or otherwise associated that is located

and maintaining a place of business in this Commonwealth.

(3) That the broker be at least 18 years of age.

(4) The minimum educational requirements, qualifications

and experience necessary for the issuance of a registration

under this section.

(5) A criminal background check prepared by the

Pennsylvania State Police that demonstrates the broker has

not been convicted of a felony offense or an offense that

involved fraud or misrepresentation in this Commonwealth or

any other jurisdiction.

(6) A list of each professional license that has been

issued to the broker and whether the broker is in good

standing with the licensing authority.

(7) Verification that the application is submitted in

accordance with 18 Pa.C.S. §§ 4903 (relating to false

swearing) and 4904 (relating to unsworn falsification to

authorities).

(8) Payment of any required application, licensing and

registration fees.

(9) Tax clearance showing satisfaction of all State and

local taxes.

renewed registration by filing an application with the

department, providing the renewal information and documentation

and paying all fees as required by the department.

(d) Duration of registration.--A registration under this

section shall be valid for a period of two years from the date

of issuance.

(e) Registration number.--A registration under this section

shall include a unique registration number for the broker. A

registration under this section may be suspended or revoked by

the department for good cause.

(f) Appeals.--A broker who is denied a registration under

2021/90NAD/HB0952A02143 - 13 -

this section, or whose registration is suspended or revoked, may

appeal the department's determination in the same manner as

provided by Article XXVII.

(g) Attachment of certification.--A broker executing the

sale of a transferrable tax credit or assisting an applicant or

a taxpayer to apply for or purchase a tax credit shall do all of

the following:

(1) Attach a certification to the application that the

statements and representations made in the application are

true and correct and subject to the penalties as set forth in

18 Pa.C.S. § 4903 or 4904.

(2) Include the broker's unique registration number

issued by the department in the certification under this

subsection.

(h) Fees.--The department may require the payment of an

application fee to review and process a registration under this

subsection.

(i) Penalties.--A person who violates the requirements

specified under this section shall pay a civil fine of up to

$25,000 for the first offense and up to $50,000 for each

additional offense to the department.

(j) Bond required.--A broker registered under this section

shall post a bond of $50,000 with the department.

Section 1707-A.1. Tax credit and tax benefit reports.

(a) Reports.--Notwithstanding any law providing for the

confidentiality of tax credits, beginning with the first program

year which begins after the effective date of this section and

each program year thereafter, the administering agency shall

publish a report for each tax credit or tax benefit, which shall

include the following information:

(1) The name of each applicant that received a tax

credit or tax benefit in the prior program year.

(2) For a tax credit, the amount of tax credit awarded

to each applicant.

(3) For a transferrable tax credit, whether an applicant

under paragraph (1) sold, assigned or transferred a

transferrable tax credit in the prior program year.

(4) If applicable, a summary of the data submitted under

section 1703-A.1(c)(2).

(5) If available to the administering agency, all of the

following relating to a transferrable tax credit:

(i) The name of the recipient to which the

transferrable tax credit under paragraph (3) was sold,

assigned or transferred in the prior program year. The

name of an individual receiving a transferrable tax

credit without consideration from a pass-through entity

in which the individual is a shareholder, member or

partner shall not be published.

(ii) The amount of the transferrable tax credit

under paragraph (3) that was sold, assigned or

transferred.

2021/90NAD/HB0952A02143 - 14 -

(iii) The price for which a tax credit under

paragraph (2) was sold, assigned or transferred.

(b) Publication.--

(1) Except as provided under paragraph (2), an

administering agency shall publish a report on each tax

credit or tax benefit under subsection (a) on the

administering agency's publicly available Internet website no

later than 45 days after the end of a program year.

(2) If an administering agency is required by a law of

this Commonwealth to prepare an annual report on the tax

credit or tax benefit, the information under subsection (a)

shall be included in the annual report required by the law of

this Commonwealth.

Section 1708-A.1. Allocation of tax credits or tax benefits

awarded upon appeal.

(a) Appeal.--If an administering agency denies an

applicant's application for a tax credit or tax benefit program,

the applicant may appeal the administering agency's

determination in the same manner as provided by Article XXVII.

(b) Awarding of tax credit or tax benefit upon appeal.-- The

following shall apply to an allocation of tax credits awarded

upon the final resolution of an appeal:

(1) If an applicant is awarded a tax credit which is

subject to a total annual limitation, upon the final

resolution of an appeal after the full allocation of credits

available for a fiscal year is completely expended, the

administering agency shall include the awarded tax credit

within the distribution of tax credits in the next program

year after the resolution of the appeal for which an amount

for allocation is available.

(2) When awarding a tax credit to an applicant under

paragraph (1), the administering agency shall apply any

reduction in the awarded tax credit amount as was applied in

the program year for which the credit was denied if the

reduction was applied due to the total credits applied for

exceeding the amount of credits allocated for the program

year.

(3) When awarding a tax credit to an applicant under

paragraph (1), the administering agency shall reduce the

total amount of credits available for allocation in the next

program year by the amount of credits awarded.

(4) The awarded tax credits under paragraph (1) shall

apply for the program year in which the credit was denied.

Development denies an applicant's application for a tax credit

or tax benefit program, the applicant may appeal in a manner

established by the Department of Community and Economic

Development.

(d) Definition.--As used in this section, the term

"administering agency" does not include the Department of

Community and Economic Development.

2021/90NAD/HB0952A02143 - 15 -

Section 1709-A.1. Guidelines.

The department shall establish guidelines for the

implementation of this article.

Section 14. Sections 1703-B(a) and (c), 1704-B(a) and (b)

and 1711-B of the act are amended to read:

Section 1703-B. Credit for Research and Development

Expenses.--(a) A taxpayer who incurs Pennsylvania qualified

research and development expense in a taxable year may apply for

a research and development tax credit as provided in this

article. By [September 15] December 1, a taxpayer must submit an

application to the department for Pennsylvania qualified

research and development expense incurred in the taxable year

that ended in the prior calendar year.

* * *

year following the close of the taxable year during which the

Pennsylvania qualified research and development expense was

incurred, the department shall notify the taxpayer of the amount

of the taxpayer's research and development tax credit approved

by the department.

Section 1704-B. Carryover, Carryback, Refund and Assignment

of Credit.--(a) If the taxpayer cannot use the entire amount of

the research and development tax credit for the first taxable

year in which the taxpayer applied for a research and

development tax credit [is first approved], then the excess may

be carried over to succeeding taxable years and used as a credit

against the qualified tax liability of the taxpayer for those

taxable years. Each time that the research and development tax

credit is carried over to a succeeding taxable year, it is to be

reduced by the amount that was used as a credit during the

immediately preceding taxable year. The research and development

tax credit provided by this article may be carried over and

applied to succeeding taxable years for no more than fifteen

taxable years following the first taxable year for which the

taxpayer was entitled to claim the credit.

(b) A research and development tax credit approved by the

department for Pennsylvania qualified research and development

expense in a taxable year first shall be applied against the

taxpayer's qualified tax liability for the current taxable year

as of the date on which the [credit was approved] taxpayer

applied for the credit before the research and development tax

credit is applied against any tax liability under subsection

(a).

* * *

Section 1711-B. Report to General Assembly.--The secretary

shall submit an annual report to the General Assembly indicating

the effectiveness of the credit provided by this article no

later than [March 15 following the] October 1 following the

calendar year in which the credits were approved. The report

shall include the names of all taxpayers utilizing the credit as

of the date of the report and the amount of credits approved and

2021/90NAD/HB0952A02143 - 16 -

utilized by each taxpayer. Notwithstanding any law providing for

the confidentiality of tax records, the information contained in

the report shall be public information. The report may also

include any recommendations for changes in the calculation or

administration of the credit.

Section 15. Section 1711-D of the act is amended by adding a

definition to read:

Section 1711-D. Definitions.

The following words and phrases when used in this subarticle

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Multifilm." A series of separate and distinct films

produced by the same taxpayer over a period of no less than one

year and no more than four years from the time of application.

* * *

Section 16. Sections 1712-D(b) and 1716.1-D(a) of the act

are amended by adding paragraphs to read:

Section 1712-D. Credit for qualified film production

expenses.

* * *

(b) Review and approval.--The department shall establish

application periods not to exceed 90 days each. All applications

received during the application period shall be reviewed and

evaluated by the department based on the following criteria:

* * *

(7.1) If a multifilm application is submitted, the

department shall consider the ability of the taxpayer to

produce multiple films within this Commonwealth during the

proposed period of production and the potential economic

impact, including tourism impact, of the multiple films to

this Commonwealth.

* * *

Section 1716.1-D. Reissuance of film production tax credits.

(a) Reissuance.--In any fiscal year, the department may

reissue a tax credit which meets all of the following:

* * *

(4) If an individual film that was issued a tax credit

as part of a multifilm application is canceled, the

department may reissue that tax credit only after allowing

the taxpayer 90 days to submit an application for an

alternative individual film, produced by the taxpayer for

that tax credit. The department may approve or reject the

application.

* * *

Section 17. The definitions of "concert tour equipment,"

"recipient," "taxpayer," "tour," "tour expense" and "venue" in

section 1772-D of the act are amended and the section is amended

by adding definitions to read:

Section 1772-D. Definitions.

The following words and phrases when used in this subarticle

2021/90NAD/HB0952A02143 - 17 -

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Concert tour equipment." Includes stage, set, scenery,

design elements, automation, rigging, trusses, spotlights,

lighting, sound equipment, video equipment, special effects,

cases, communication devices, power distribution equipment,

backline, personal protective equipment and other miscellaneous

equipment or supplies used during a concert or rehearsal.

* * *

"Pennsylvania live events industry." A qualified rehearsal

facility, vendors of concert tour equipment located and

maintaining a place of business in this Commonwealth, venues

located in this Commonwealth and any promoter of live

performances located and maintaining a place of business in this

Commonwealth.

* * *

"Personal protective equipment." Includes equipment,

services and supplies necessary to screen, test, shield or

protect performers or individuals from health pathogens during a

rehearsal, streaming performance or tour. The term includes

costs associated with cleaning and disinfecting qualified

rehearsal facilities and venues used on a tour and costs

associated with complying with safety-protocols established to

combat COVID-19 and other health pathogens.

* * *

"Recipient." A taxpayer that has been awarded a tax credit

under section 1773-D(e) or 1782-D(e).

* * *

"Streaming performance." A live performance which is

performed at a qualified rehearsal facility to be remotely

viewed by individuals. The term includes streaming and

broadcasting of a performance.

* * *

"Taxpayer." A musical performer or performers or a concert

tour management company of a musical performer or performers

subject to tax under Article III, IV or VI. The term does not

include contractors or subcontractors of a musical performer or

performers or of a concert tour management company of a musical

performer or performers. For fiscal years beginning July 1,

2021, and ending June 30, 2023, the term also includes a

management company of a professional sports league, a news

broadcasting station, a production company, a creative agency or

a broadcaster, subject to tax under Article III or IV.

"Tour." A series of concerts performed or to be performed by

a musical performer in more than one location. The term includes

at least one rehearsal. For fiscal years beginning July 1, 2021,

and ending June 30, 2023, the term also includes a streaming

performance.

"Tour expense." As follows:

(1) Costs incurred or which will be incurred during a

2021/90NAD/HB0952A02143 - 18 -

tour for venues located in this Commonwealth. The term

includes all of the following:

(i) A payment which is made or will be made by a

recipient to a person upon which withholding will be made

on the payment by the recipient as required under Part

VII of Article III or a payment which is made or will be

made to a person who is required to make estimated

payments under Part VIII of Article III.

(ii) The cost of transportation of people which is

incurred or will be incurred while transporting to or

from a train station, bus depot, airport or other

transportation facility or while transporting directly

from a residence or business entity located in this

Commonwealth, or which is incurred or will be incurred

for transportation provided by a company which is subject

to the tax imposed under Article III or IV.

(iii) The cost of leasing vehicles upon which the

tax imposed by Article II will be paid or accrued.

(v) The cost of purchasing or renting facilities and

equipment from or through a resident of this Commonwealth

or an entity subject to taxation in this Commonwealth.

(vi) The cost of food and lodging which is incurred

or will be incurred from a facility located in this

Commonwealth.

(vii) Expenses which are incurred or will be

incurred in marketing or advertising a tour at venues

located within this Commonwealth.

(viii) The cost of merchandise which is purchased or

will be purchased from a company located within this

Commonwealth and used on the tour.

(ix) A payment which is made or will be made to a

personal service corporation representing individual

talent if the tax imposed by Article IV will be paid or

accrued on the net income of the corporation for the

taxable year.

(x) A payment which is made or will be made to a

pass-through entity representing individual talent for

which withholding will be made by the pass-through entity

on the payment as required under Part VII or VII-A of

Article III.

(1.1) The cost of concert tour equipment not used during

rehearsal but used for an entire tour if the concert tour

equipment is purchased or will be purchased from a company

maintaining a place of business in this Commonwealth and

subject to the tax imposed under Article III or IV. The term

includes the cost of personal protective equipment which is

purchased or will be purchased from a company located within

this Commonwealth and used on the tour.

(2) The term does not include development cost,

including the writing of music or lyrics.

"Venue." A class 1, class 2 or class 3 venue. For fiscal

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years beginning July 1, 2021, and ending June 30, 2023, the term

also includes a qualified rehearsal facility when used for a

streaming performance.

Section 18. Section 1777-D(a) and (b) of the act are amended

to read:

Section 1777-D. Limitations.

(a) Cap.--

(1) The aggregate amount of tax credits awarded in a

fiscal year under this subarticle may not exceed $8,000,000.

(2) In a fiscal year, the department may, in the

department's discretion, advance the award of tax credits for

qualified rehearsal and tour expenses incurred or to be

incurred equal to $2,000,000 of the tax credits available to

be awarded in the succeeding fiscal year.

(3) If, in a fiscal year, the maximum amount of credits

authorized by this subsection are not awarded by the

department, the department may increase the total amount of

tax credits that the department may award for qualified

rehearsal and tour expenses incurred or to be incurred

related to a tour in the immediately succeeding fiscal year

by the amount that was not awarded in the preceding fiscal

year.

(b) Advance award of credits.--The advance award of tax

credits under subsection [(a)] (a)(2) shall:

(1) count against the total amount of tax credits that

the department may award for qualified rehearsal and tour

expenses incurred or to be incurred related to a tour in that

next succeeding fiscal year; and

(2) reduce the total amount of tax credits that the

department may award for qualified rehearsal and tour

expenses incurred or to be incurred related to a tour in that

next succeeding fiscal year.

* * *

Section 19. The act is amended by adding a section to read:

Section 1782-D. Pennsylvania live events industry COVID-19

emergency assistance.

(a) Intent.--It is the intent of the General Assembly to

assist the Pennsylvania live events industry which has been

severely impacted by the COVID-19 virus by providing a temporary

procedure to further encourage live event performers to purchase

Pennsylvania products and services while safely entertaining

residents of this Commonwealth.

(b) Application.--For fiscal years beginning July 1, 2021,

and ending June 30, 2023, and notwithstanding section 1773-D, a

taxpayer may apply to the department for a tax credit related

to a streaming performance under this section. The application

shall be on the form required by the department.

(1) The department shall establish application periods

not to exceed 10 days on a bimonthly basis. All applications

received during an application period shall be reviewed and

2021/90NAD/HB0952A02143 - 20 -

evaluated by the department based on the following criteria:

(i) The anticipated number of rehearsal days in a

qualified rehearsal facility.

(ii) The anticipated number of streaming

performances.

(iii) The anticipated amount of Pennsylvania

rehearsal and tour expenses.

(iv) The anticipated amount of the concert tour

equipment expenses which are or will be purchased or

rented from companies located and maintaining a place of

business in this Commonwealth and which will be used for

the rehearsal and streaming performances.

(v) The anticipated amount of the concert tour

equipment expenses which are not or will not be purchased

or rented from companies located and maintaining a place

of business in this Commonwealth and which will be used

for the rehearsal and streaming performances.

(vi) The anticipated number of days spent in

Commonwealth hotels.

(vii) Other criteria that the department deems

appropriate to ensure maximum employment opportunities

and entertainment benefits for the residents of this

Commonwealth.

(2) The department may approve the taxpayer for a tax

credit upon determining all of the following:

(i) That the taxpayer has paid the applicable

application fee, not to exceed $300.

(ii) That the taxpayer has met or will meet all of

the following:

(A) Has or will rehearse at a qualified

rehearsal facility for a minimum of seven days.

(B) Has or will perform at least one streaming

performance at a qualified rehearsal facility.

rehearsal and tour expenses in an amount of at least

$300,000 from companies located and maintaining a

place of business in this Commonwealth.

(D) Has or will purchase or rent concert tour

equipment to be delivered to a qualified rehearsal

facility in an amount of at least $225,000 from

companies located and maintaining a place of business

in this Commonwealth.

(E) Has or will purchase or rent at least 70% of

the concert tour equipment to be used for the

rehearsal and any streaming performances from

companies located and maintaining a place of business

in this Commonwealth.

(F) Maintains a place of business in this

Commonwealth or employs a representative for the

period beginning with the start date and ending with

the award of tax certificates under this section.

2021/90NAD/HB0952A02143 - 21 -

(d) Contract.--If the department approves the taxpayer's

application under subsection (c)(2), the department and the

taxpayer shall enter into a contract containing the following:

(1) The start date or the expected start date.

(2) With respect to a contract entered into prior to

completion of a streaming performance, a commitment by the

taxpayer to hold at least one streaming performance at a

qualified rehearsal facility.

(3) With respect to a contract entered into prior to

completion of a streaming performance, a commitment by the

taxpayer to incur the Pennsylvania rehearsal and tour

expenses as itemized.

(4) Any other information the department deems

appropriate.

(e) Certificate.--Upon execution of the contract required by

subsection (d), the department shall award the taxpayer a tax

credit and issue the recipient a tax credit certificate.

(f) Limitations.--

(1) A taxpayer may not be awarded more than 25% of

Pennsylvania rehearsal and tour expenses the taxpayer

incurred or will incur for a tour.

(2) A taxpayer may not be awarded more than $250,000 of

tax credits for a tour.

(g) Cap.--Any award of tax credits made under this section

shall count against and reduce the total amount of tax credits

that the department may award under section 1777-D(a) for

qualified rehearsal and tour expenses incurred or to be incurred

related to a tour in that fiscal year.

Section 19.1. Section 1704-L(d) of the act, added July 23,

2020 (P.L.654, No.66), is amended to read:

Section 1704-L. Application and approval of tax credit.

* * *

(d) Availability of tax credits.--

(1) Each fiscal year, $26,666,668 in tax credits shall

be made available to the department in accordance with this

article.

(2) No more than [four] two qualified taxpayers shall

receive a tax credit annually, for a maximum credit of

$6,666,667 each.

(3) The department[, at its discretion, may] shall issue

unallocated credits to [a] no more than one qualified

taxpayer, notwithstanding the maximum credit limit under

paragraph (2)[.], if the qualified taxpayer:

(i) has made a total capital investment of at least

$1,000,000,000 in order to construct the project facility

and place the project facility into service in this

Commonwealth;

(ii) has created a minimum aggregate total of 1,800

new jobs and permanent jobs; and

(iii) has satisfied all other eligibility

requirements for a qualified taxpayer under this article.

2021/90NAD/HB0952A02143 - 22 -

(4) For purposes of paragraph (3), the term "unallocated

credits" means the difference between tax credits authorized

under paragraph (1) and approved under paragraph (2).

Section 20. The act is amended by adding a section to read:

Section 1913-D. Extension for keystone opportunity expansion

zone.

(a) General rule.--The department may approve an application

to grant an extension for a parcel located within a keystone

opportunity zone, keystone opportunity expansion zone or

keystone opportunity improvement zone upon application by a

political subdivision.

(b) Application.--This section shall apply to a parcel

located within a keystone opportunity zone, keystone opportunity

expansion zone or keystone opportunity improvement zone that

expires in 2022, if the parcel is located within a county of the

third class with a population of at least 350,000 but less than

410,000 based on the 2010 Federal decennial census.

section shall be for a period of five years.

Section 21. Sections 1921-D(d), 1907-E(a), 1906-F(b) and (d)

and 1908-F of the act are amended to read:

Section 1921-D. Additional keystone opportunity expansion

zones.

* * *

(d) Application.--

(1) In order to receive a designation under this

section, the department must receive an application from a

political subdivision or its designee no later than October

1, [2021] 2022. The application must contain the information

required under section 302(a)(1), (2)(i) and (ix), (5) and

(6) of the KOZ Act.

(2) The department, in consultation with the Department

of Revenue, shall review the application and, if approved,

issue a certification of all tax exemptions, deductions,

abatements or credits under this act for the zone within

three months of receipt of the application.

(3) The department shall act on an application for a

designation under section 302(a)(1) of the KOZ Act by

December 31, [2021] 2022.

(4) The department may make designations under this

section on a rolling basis during the application period.

* * *

Section 1907-E. Mixed-use development tax credits.

(a) Tax credit authority.--For purposes, and in accordance

with the provisions of this article, the agency may allocate an

amount not to exceed [$3,000,000] $4,500,000 in each fiscal year

in mixed-use development tax credits and is directed to deposit

proceeds and earnings derived from the sale into the fund.

* * *

Section 1906-F. Keystone innovation zone tax credits.

* * *

2021/90NAD/HB0952A02143 - 23 -

(b) Application for tax credit.--A KIZ company may file an

application for a tax credit with the department. An application

under this subsection must be filed by [September 15 of each

year for the prior taxable year, beginning September 15, 2006]

December 1 for the prior tax year. The application must be

submitted on a form required by the department and must be

accompanied by a certification from the KIZ coordinator that the

KIZ company falls within a targeted industry segment identified

in the strategic plan adopted by the KIZ partnership, and meet

any other requirements specified by the department. The

department shall review the application and, upon being

satisfied that all requirements have been met, the department

shall issue a tax credit certificate to the KIZ company. All

certificates shall be awarded by [December 15 of each year] May

1 of each year following the calendar year of application.

* * *

(d) Application of tax credit and election.--A tax credit

approved under this section must be first applied against the

KIZ company's tax liability under Article III, IV or VI, for the

taxable year [during] in which the taxpayer applied for the tax

credit [is approved]. If the amount of tax liability owed by the

KIZ company is less than the amount of the tax credit, the KIZ

company may elect to carry forward the amount of the remaining

tax credit for a period not to exceed four additional taxable

years and to apply the credit against tax liability incurred

during those tax years; or the KIZ company may elect to sell or

assign a portion of the tax credit in accordance with the

provisions of subsection (f). A KIZ company may not carry back

or obtain a refund of an unused keystone innovation zone tax

credit.

* * *

Section 1908-F. Annual report.

The department shall submit an annual report to the Secretary

of the Senate and the Chief Clerk of the House of

Representatives indicating the effectiveness of the keystone

innovation zone tax credit provided by this article by [December

31 of each year, beginning December 31, 2007] October 1 of each

year following the calendar year of application. Notwithstanding

any law providing for the confidentiality of tax records, the

report shall include the names of all taxpayers awarded the

credits, all taxpayers utilizing the credits, the amount of

credits approved and utilized by each taxpayer and the locations

of the KIZ companies awarded the credits. The report shall be a

public document.

Section 21.1. Sections 1903-G(b), (c) and (d) and 1910-G(a)

of the act, added November 3, 2020 (P.L.1704, No.107), are

amended to read:

Section 1903-G. Pennsylvania Housing Tax Credit.

* * *

(b) Availability.--[Tax credits may not be awarded under

this article until the notice under subsection (c.1) is

2021/90NAD/HB0952A02143 - 24 -

published.]

(1) Beginning in fiscal year 2021-2022 and each fiscal

year thereafter, the agency may award a total of $10,000,000

in tax credits per fiscal year in accordance with this

article.

(2) In addition to the amount allocated under paragraph

(1), the agency may award any unallocated tax credits from

the preceding fiscal year.

awarded a tax credit for an amount that exceeds $1,500,000 for a

qualified low-income housing project.

[(c.1) Notice.--Upon an enactment after the effective date

of this subsection to make an amount of tax credits available

under this article, the Secretary of the Budget shall submit a

notice to the Legislative Reference Bureau for publication in

the Pennsylvania Bulletin.]

(d) Application.--

[(1) The agency may not accept applications for a tax

credit under this section until the notice under subsection

(c.1) is published.]

(1.1) A taxpayer may apply to the agency for a tax

credit under this section by submitting an application on a

form required by the agency.

(2) The agency may require such information on the

application as necessary to verify compliance with this act.

(3) Except as otherwise provided by law, before the tax

credit may be awarded, the department must find that the

taxpayer has filed all required State tax reports and returns

for all applicable tax years and paid any balance of State

tax due as determined at settlement or assessment by the

department, unless the tax due is currently under appeal.

* * *

Section 1910-G. Annual report.

(a) Duty of agency.--[By the first September 30 of the

calendar year after the notice under 1903-G(c.1) is published

and each September 30 thereafter,] On or before October 1, 2022,

and each October 1 thereafter, the agency shall submit a report

on the tax credit to the chairperson and minority chairperson of

the Appropriations Committee of the Senate, the chairperson and

minority chairperson of the Appropriations Committee of the

House of Representatives, the chairperson and minority

chairperson of the Urban Affairs and Housing Committee of the

Senate and the chairperson and minority chairperson of the Urban

Affairs Committee of the House of Representatives. The report

shall include the following information for the prior fiscal

year:

(1) The number and amount of tax credits awarded [in the

prior fiscal year].

(2) The taxpayers that were awarded tax credits [in the

prior fiscal year].

(3) The amount of tax credits issued to each taxpayer

2021/90NAD/HB0952A02143 - 25 -

[in the prior fiscal year].

* * *

Section 21.2. Section 2503 of the act is repealed:

[Section 2503. Expiration.

(a) Expiration.--This article shall expire August 1, 2021.]

Section 22. Section 2702 of the act is amended by adding a

subsection to read:

Section 2702. Petition for reassessment.

* * *

(a.2) Petition for review of denial of tax credit or tax

benefit.--The following apply:

(1) A petition for reassessment under subsection (a) may

include a request for review of a denial of an application

for a tax credit or tax benefit made by an administering

agency.

(2) The administering agency shall have the right to be

represented in all proceedings before the department. An

applicant filing a petition under paragraph (1) shall provide

a copy of the petition to the administering agency within 30

days of the applicant filing the petition with the

department.

(3) The department's review of a petition filed under

paragraph (1) shall be limited to the administering agency's

denial of a tax credit or tax benefit and shall not include a

review of any underlying tax determinations.

(4) For the purposes of this subsection:

(i) The terms "applicant," "tax benefit" and "tax

credit" shall have the same meaning as in section 1701-

A.1.

(ii) The term administering agency shall have the

same meaning as in section 1701-A.1 but shall not include

the Department of Community and Economic Development.

* * *

Section 23. Section 2703(a) is amended by adding paragraphs

and the section is amended by adding a subsection to read:

Section 2703. Petition procedure.

(a) Content of petition.--

* * *

(2.2) A petition for review of tax adjustment not

resulting in an increase in liability shall state:

(i) The tax type and tax periods included within the

petition.

(ii) The amount of the tax that the taxpayer claims

to have been erroneously adjusted.

(iii) The basis upon which the taxpayer claims that

the adjustment is erroneous.

(2.3) A petition for review of denial of tax credit or

tax benefit shall state:

(i) The tax credit or tax benefit program for which

the applicant was denied.

(ii) The amount of the tax credit or tax benefit

2021/90NAD/HB0952A02143 - 26 -

that the taxpayer claims to have been erroneously denied.

(iii) The basis upon which the taxpayer claims that

the denial is erroneous.

* * *

(b.1) Participation of administering agency.--An

administering agency of a tax credit or tax benefit shall be

permitted to participate in a hearing before the department.

The department shall notify the administering agency of the

date, time and place where the hearing will be held. The

administering agency shall be provided the opportunity to

comment upon any submitted evidence and provide written and oral

argument to support its denial.

* * *

Section 24. Section 2704(d.1) of the act is amended by

adding a paragraph to read:

Section 2704. Review by board.

* * *

(d.1) Representation.--

* * *

(3) An administering agency of a tax credit or tax

benefit shall be permitted to participate in all proceedings

before the board. The board shall notify the administering

agency of the date, time and place where the hearing will be

held. The administering agency shall be provided the

opportunity to comment upon any submitted evidence and

provide written and oral argument to support its denial.

* * *

Section 25. Article XXIX-D of the act is amended by adding a

subarticle heading to read:

SUBARTICLE A

PRELIMINARY PROVISIONS

Section 26. The definition of "tax refund" in section 2901-D

of the act is amended and the section is amended by adding

definitions to read:

Section 2901-D. Definitions.

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Tax exemption." The tax exemption provided under Subarticle

"Tax refund." The tax refund provided for under [this

article] Subarticle B.

"Telecommunications provider." A provider of

telecommunications services as defined in 61 Pa. Code § 60.20

(relating to telecommunications service).

* * *

Section 27. Article XXIX-D of the act is amended by adding a

subarticle heading to read:

SUBARTICLE B

SALES AND USE TAX REFUND PROGRAM

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Section 28. Section 2902-D of the act is renumbered to read:

Section [2902-D] 2911-D. Sales and use tax refund.

(a) Application.--Beginning July 1, 2017, an owner or

operator or qualified tenant of a computer data center certified

under this article may apply for a tax refund of taxes paid

under Article II upon the sale at retail or use of computer data

center equipment for installation in a computer data center,

purchased by:

(1) An owner or operator of a computer data center

certified under this article.

(2) A qualified tenant certified under this article.

(b) Applicability.--Taxes paid under Article II during the

qualification period shall be eligible for a refund under this

article.

refund:

(1) Computer data center equipment used by the computer

data center to:

(i) generate electricity for resale purposes to a

power utility, except for sales incidental to the primary

sale to computer data centers and which qualify under

subparagraph (ii); or

(ii) generate, provide or sell more than 5% of its

electricity outside of the computer data center.

(2) (Reserved).

Section 29. Sections 2903-D, 2904-D and 2905-D of the act

are renumbered and amended to read:

Section [2903-D] 2912-D. Application for certification.

To be considered for a certification, an owner or operator of

a computer data center shall submit to the department an

application on a form prescribed by the department that includes

the following:

(1) The owner's or operator's name, address and

telephone number.

(2) The address of the site where the facility is or

will be located, including, if applicable, information

sufficient to identify the specific portion or portions of

the facility comprising the computer data center.

(3) If the computer data center is to qualify under

section [2906-D(1)] 2915-D(1), the following information:

(i) The anticipated investment associated with the

computer data center for which the certification is being

sought.

(ii) An affirmation, signed by an authorized

executive representing the owner or operator, that the

computer data center is expected to satisfy the

certification requirements prescribed in section [2906-

D(1)] 2915-D(1).

(4) If the computer data center is to qualify under

section [2906-D(2)] 2915-D(2), an affirmation, signed by an

authorized executive representing the owner or operator, that

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the computer data center has satisfied, or will satisfy, the

certification requirements prescribed in section [2906-D(2)]

2915-D(2).

(5) The department shall begin accepting applications no

later than 90 days after the effective date of this section.

Section [2904-D] 2913-D. Review of application.

(a) General rule.--Within 60 days after receiving a complete

and correct application, the department shall review the

application and either issue a written certification that the

computer data center qualifies for the certification or provide

written reasons for its denial.

(b) Deemed approval.--Failure of the department to approve

or deny an application within 60 days after the date the owner

or operator of a computer data center submits the application to

the department constitutes certification of the computer data

center, and the department shall issue written certification to

the owner or operator within 14 days. The department may not

certify any computer data center after December 31, [2029] 2021.

Section [2905-D] 2914-D. Separation of facilities.

(a) Separate certification.--An owner or operator of a

computer data center may separate a facility into one or more

computer data centers, which may each receive a separate

certification, if each computer data center individually meets

the requirements prescribed in section [2906-D] 2915-D.

(b) Limitation.--A portion of a facility or an article of

computer data equipment shall not be deemed to be a part of more

than one computer data center.

more parcels, buildings or condominiums in a facility into a

single computer data center if, in the aggregate, the parcels,

buildings and condominiums meet the requirements of this

article.

Section 30. Section 2906-D of the act is renumbered to read:

Section [2906-D] 2915-D. Eligibility requirements.

A computer data center must meet one of the following

requirements, after taking into account the combined investments

made and annual compensation paid by the owner or operator of

the computer data center or the qualified tenant:

(1) On or before the fourth anniversary of

certification, the computer data center creates a minimum

investment of:

(i) At least $25,000,000 of new investment if the

computer data center is located in a county with a

population of 250,000 or fewer individuals; or

(ii) At least $50,000,000 of new investment if the

computer data center is located in a county with a

population of more than 250,000 individuals.

(2) One or more taxpayers operating or occupying a

computer data center, in the aggregate, pay annual

compensation of at least $1,000,000 to employees at the

certified computer data center site for each year of the

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certification after the fourth anniversary of certification.

Section 31. Sections 2907-D and 2908-D of the act are

renumbered and amended to read:

Section [2907-D] 2916-D. Notification.

(a) Requirements satisfied.--On or before the fourth

anniversary of the certification of a computer data center, the

owner or operator of a computer data center shall notify the

department in writing whether the computer data center for which

the certification is requested has satisfied the requirements

prescribed in section [2906-D] 2915-D.

(b) Records.--Until a computer data center satisfies the

requirements prescribed in section [2906-D] 2915-D, the owner,

operator and qualified tenants shall maintain detailed records

of all investments created by the computer data center,

including costs of buildings and computer data center equipment,

and all tax refunds directly received by the owner, operator or

qualified tenant.

Section [2908-D] 2917-D. Revocation of certification.

(a) Revocation.--If the department determines that the

requirements of section [2906-D] 2915-D have not been satisfied,

the department may revoke the certification of a computer data

center.

(b) Appeal.--The owner or operator of the computer data

center may appeal the revocation. Appeals filed under this

section shall be governed by Article II.

section, the qualification period of any owner, operator or

qualified tenant of the computer data center expires, and the

department may recapture from the owner, operator or qualified

tenant all or part of the tax refund provided directly to the

owner or operator or qualified tenant. The department may give

special consideration or allow a temporary exemption from

recapture of the tax refund if there is extraordinary hardship

due to factors beyond the control of the owner or operator or

qualified tenant.

Section 32. Section 2909-D of the act is renumbered to read:

Section [2909-D] 2918-D. Guidelines.

The department shall publish guidelines and prescribe forms

and procedures as necessary for the purposes of this article.

Section 33. Section 2910-D of the act is renumbered and

amended to read:

Section [2910-D] 2919-D. Confidential information.

Proprietary business information contained in the application

form described in section [2903-D] 2912-D and the written notice

described in section [2907-D] 2916-D, as well as information

concerning the identity of a qualified tenant, are confidential

and may not be disclosed to the public. The department may

disclose the name of a computer data center that has been

certified under this article.

Section 34. Section 2911-D of the act is renumbered to read:

Section [2911-D] 2920-D. List of tenants.

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An owner or operator of a computer data center shall provide,

to the extent permissible under Federal law, the department with

a list of qualified tenants, including the commencement and

expiration dates of each qualified tenant's agreement to use or

occupy part of the computer data center. The list shall be

provided to the department annually, upon request by the

department.

Section 35. Section 2912-D of the act is renumbered and

amended to read:

Section [2912-D] 2921-D. Sale or transfer.

Except as provided in section [2908-D] 2917-D, a computer

data center retains its certification regardless of a transfer,

sale or other disposition, directly or indirectly, of the

computer data center.

Section 36. Sections 2913-D and 2914-D of the act are

renumbered to read:

Section [2913-D] 2922-D. Application.

(a) General rule.--An owner, operator or qualified tenant

may apply for a tax refund under this article on or before July

30, 2017, and each July 30 thereafter.

(b) Notification.--No later than September 30, 2017, and

each September 30 thereafter, the department shall notify each

applicant of the amount of tax refund approved by the

department.

Section [2914-D] 2923-D. Limitations.

(a) Total.--The total amount of State tax refunds approved

by the department under this article shall not exceed $7,000,000

in any fiscal year.

(b) Allocation.--If the total amount of tax refunds approved

for all applicants exceeds the limitation on the amount of tax

refunds in subsection (a) in a fiscal year, the tax refund to be

received by each applicant shall be determined as follows:

(1) Divide:

(i) the tax refund approved for the applicant; by

(ii) the total of all tax refunds approved for all

applicants.

(2) Multiply:

(i) the amount under subsection (a); by

(ii) the quotient under paragraph (1).

(3) The algebraic form of the calculation under this

subsection is:

Taxpayer's tax refund = amount allocated for those

tax refunds X (tax refund approved for the

applicant/total of all tax refunds approved for all

applicants).

Section 37. Article XXIX-D of the act is amended by adding a

section to read:

Section 2924-D. Applicability.

Notwithstanding any other provision of this article, the

department may not issue a tax refund under this subarticle for

the tax imposed upon the sale at retail or use of computer data

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center equipment purchased after December 31, 2021.

Section 38. Article XXIX-D of the act is amended by adding a

subarticle to read:

SUBARTICLE C

SALES AND USE TAX EXEMPTION PROGRAM

Section 2931-D. Sales and use tax exemption.

(a) Sales and use tax.--Beginning January 1, 2022, the tax

imposed under Article II shall not be imposed upon the sale at

retail or use of computer data center equipment purchased for

installation in a certified computer data center, if purchased

by any of the following:

(1) An owner or operator of a computer data center

certified under this subarticle.

(2) A qualified tenant of a computer data center

certified under this subarticle.

(b) Applicability.--A tax exemption approved under this

subarticle shall apply during the qualification period as

provided under section 2942-D.

exemption:

(1) A telecommunications provider's computer data center

that does not have retail or wholesale customers being billed

or paying for services and does provide a majority of

services for internal use or use by the telecommunications

provider's subsidiaries.

(2) Computer data center equipment used by the certified

computer data center for any of the following purposes:

(i) Generating electricity for resale purposes to a

power utility.

(ii) Generating, providing or selling more than 5%

of its electricity outside of the certified computer data

center.

(3) Laptop computers, handheld devices and motor

vehicles for use both inside and outside the computer data

center.

Section 2932-D. Application for certification.

(a) Application.--To be considered for a certification, an

owner or operator of a computer data center shall submit to the

department an application on a form prescribed by the department

that includes all of the following:

(1) The owner's or operator's name, address and

telephone number.

(2) The address of the site where the computer data

center is or will be located, including, if applicable,

information sufficient to identify the specific portion of a

facility comprising the computer data center.

(3) An affirmation, signed by an authorized executive

representing the owner or operator, that the computer data

center is expected to satisfy the certification requirements

prescribed under section 2935-D.

(b) Acceptance.--The department shall begin accepting

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applications no later than 60 days after the effective date of

this section.

qualified tenant eligible for a certification shall comply with

all reporting, filing and compliance requirements under this

act.

(d) Compliance in tax laws.--No owner or operator or

qualified tenant may receive a certification under this

subarticle unless that owner or operator or qualified tenant is

in full compliance with all State tax laws.

Section 2933-D. Review of application.

(a) General rule.--Within 60 days after receiving a complete

and correct application, the department shall review the

application and either issue a written certification that the

computer data center qualifies for the certification or provide

written reasons for its denial.

(b) Deemed approval.--Failure of the department to approve

or deny an application that has been acknowledged as received by

the department, within 60 days after the date the owner or

operator of a computer data center submits the application to

the department shall constitute certification of the computer

data center, and the department shall issue written

certification to the owner or operator within 14 days.

Section 2934-D. Separation of facilities.

(a) Separate certification.--An owner or operator of a

computer data center may separate a facility into one or more

computer data centers, which may each receive a separate

certification, if each computer data center individually meets

the requirements prescribed in section 2935-D.

(b) Limitation.--A portion of a facility or an article of

computer data equipment shall not be deemed to be a part of more

than one computer data center for certification under this

subarticle.

more parcels, buildings or condominiums in a facility into a

single computer data center for certification under this

subarticle if, in the aggregate, the parcels, buildings and

condominiums meet the requirements prescribed in section 2935-D.

Section 2935-D. Eligibility requirements.

(a) General rule.--In order to be certified under this

subarticle, an owner or operator of a computer data center must

meet all of the following requirements:

(1) On or before the fourth anniversary of

certification, the combined investment, in the aggregate, of

the owner or operator or qualified tenant of the computer

data center must total a minimum of any of the following:

(i) At least $75,000,000 of new investment if the

computer data center is located in a county with a

population of 250,000 or fewer individuals and creates 25

new jobs.

(ii) At least $100,000,000 of new investment if the

2021/90NAD/HB0952A02143 - 33 -

computer data center is located in a county with a

population of more than 250,000 individuals and creates

45 new jobs.

(2) On or before the fourth anniversary of

certification, the owner or operator or qualified tenant of a

computer data center, in the aggregate, must pay annual

compensation of at least $1,000,000 to employees at the

certified computer data center site for each year of the

certification after the fourth anniversary of certification.

(b) Prior applications.--A computer data center that has met

the eligibility requirements as prescribed under section 2915-D

and has, prior to July 1, 2021, been certified under section

2913-D shall be deemed to meet the certification requirements of

this section. The certification shall not be revoked, except as

provided under section 2917-D, and shall remain in effect for

the remainder of the qualification period.

data center under this subarticle after December 31, 2032.

(d) Definition.--As used in this section, the term "new

investment" means construction, expansion or build out of data

center space at either a new or an existing computer data center

on or after January 1, 2022, and the purchase and installation

of computer data center equipment, except for items described

under paragraph (4) of the definition of "computer data center

equipment" in section 2901-D.

Section 2936-D. Notification and records.

(a) Requirements satisfied.--On or before the fourth

anniversary of the certification of a computer data center, the

owner or operator of the computer data center shall notify the

department in writing whether the computer data center for which

the certification is requested has satisfied the requirements

prescribed under section 2935-D.

(b) Records.--The owner or operator or qualified tenant

shall:

(1) Maintain detailed records of all investments created

by the computer data center, including costs of buildings and

computer data center equipment and all tax exemptions

received by the owner or operator or qualified tenant.

(2) Maintain purchase journals for examination by the

department.

Section 2937-D. Revocation of certification.

(a) Revocation.--If the department determines that the

requirements of section 2935-D have not been satisfied, the

department may revoke the certification of a computer data

center.

(b) Appeal.--The owner or operator of the computer data

center may appeal the revocation. Appeals filed under this

section shall be governed by Article II.

section, the qualification period of any owner or operator or

qualified tenant of the computer data center shall expire and

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the department may recapture from the owner or operator or

qualified tenant all or part of the tax exemption received by

the owner or operator or qualified tenant under section 2942-D.

The department may give special consideration or allow a

temporary exemption from recapture of the tax exemption if there

is extraordinary hardship due to factors beyond the control of

the owner or operator or qualified tenant. The department may

require the owner or operator or qualified tenant to file

appropriate amended tax returns in order to reflect any

recapture of the tax exemption.

(d) Limitation on assessment.--Notwithstanding the

limitation on assessment and collection in section 258, the

department shall assess any tax determined not to be properly

exempted under this subarticle within five years from the date

an owner or operator or qualified tenant of a computer data

center purchases property exempt from a tax. A taxpayer may

consent to an extension of the period as set forth in section

261.

Section 2938-D. Guidelines.

The department shall publish guidelines and prescribe forms

and procedures as necessary for the purposes of this article.

Section 2939-D. Confidential information.

Proprietary business information contained in the application

form described under section 2932-D and the written notice

described under section 2936-D, as well as information

concerning the identity of a qualified tenant, shall be

confidential and may not be disclosed to the public. The

department may disclose the name of a computer data center that

has been certified under this subarticle.

Section 2940-D. List of tenants.

An owner or operator of a certified computer data center

shall provide, to the extent permissible under Federal law, the

department with a list of qualified tenants, including the

commencement and expiration dates of each qualified tenant's

agreement to use or occupy part of the certified computer data

center. The list shall be provided to the department annually,

upon request by the department.

Section 2941-D. Sale or transfer.

Except as provided under section 2937-D, a computer data

center retains its certification regardless of a transfer, sale

or other disposition, directly or indirectly, of the computer

data center.

Section 2942-D. Certificate of exemption.

(a) General rule.--A qualified owner or operator or

qualified tenant of a computer data center certified under this

subarticle may submit for a sales and use tax certificate of

exemption in a manner prescribed by the department on or before

October 1, 2021, and renew each October 1 thereafter. The

following shall apply:

(1) The owner or operator or qualified tenant of a

certified computer data center eligible for a sales and use

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tax certificate of exemption shall comply with all reporting,

filing and compliance requirements under this act.

(2) No owner or operator or qualified tenant may receive

a sales and use tax certificate of exemption under this

subarticle unless that owner or operator or qualified tenant

is in full compliance with all State tax laws.

(b) Notification.--No later than 60 days after the

submission under subsection (a) for a sales and use tax

certificate of exemption, the department shall issue a sales and

use tax certificate of exemption to each applicant approved by

the department.

tenant of a certified computer data center shall prepare and

deliver a properly executed sales and use tax certificate of

exemption to a vendor from which the owner or operator or

qualified tenant purchases exempt computer data center

equipment.

Section 39. Section 3003.9(a) of the act is amended to read:

Section 3003.9. Bad Checks; Electronic Funds Transfers Not

Credited Upon Transmission; Additions to Tax.--(a) If any check

in payment of any amount receivable under the laws of this

Commonwealth administered by the department is not paid upon

presentment, or any electronic funds transfer as payment of any

amount receivable under the laws of this Commonwealth

administered by the department is not credited upon

transmission, in addition to any interest or penalties provided

by law, the department shall charge the person who tendered the

check or authorized the electronic transmission an addition to

tax equal to ten per cent of the face amount of the check or

electronic funds transfer, plus interest and protest fees,

provided that the addition imposed by this section shall not

exceed [one thousand dollars ($1,000)] one hundred dollars

($100) nor be less than twenty-five dollars ($25).

* * *

Section 40. The following apply:

(1) The addition of section 204(74) and (75) shall apply

to sales at retail or uses after December 31, 2021.

(2) The addition of section 303(a.10) of the act shall

apply to taxable years beginning after December 31, 2020.

(3) The addition of sections 332.1 and 352(k) of the act

shall apply to payments made after December 31, 2021.

(4) The amendment of section 407.6(a)(5) of the act

shall apply to taxable years beginning after December 31,

2020.

(5) The amendment of section 1907-E(a) of the act shall

apply to fiscal years beginning after June 30, 2021.

Section 41. This act shall take effect as follows:

(1) The addition of sections 1772-D, 1777-D(a) and (b)

and 1782-D of the act shall take effect July 1, 2021, or

immediately, whichever is later.

(2) The following shall take effect in 30 days:

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(i) The amendment or addition of Article XVII-A.1

heading and sections 1701-A.1, 1702-A.1, 1703-B(a) and

(c), 1704-B(a) and (b), 1711-B, 1711-D, 1712-D(b),

1716.1-D(a), 1906-F(b) and (d), 1908-F, 2702(a.2),

2703(a)(2.2) and (2.3) and (b.1) and 2704 (d.1)(3) of the

act.

(ii) The addition of sections 1703-A.1, 1704-A.1,

1705-A.1, 1707-A.1, 1708-A.1 and 1709-A.1 of the act.

(3) The amendment of section 204(67) and (68) of the act

shall take effect in 60 days.

(4) The amendment of section 3003.9(a) of the act shall

take effect in 120 days.

(5) The addition of section 1706-A.1 of the act shall

take effect in 180 days.

(6) The remainder of this act shall take effect

immediately.

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