S0734B0836A01449 AJB:AAS 06/04/21 #90 A01449
AMENDMENTS TO SENATE BILL NO. 734
Sponsor: SENATOR HAYWOOD
Printer's No. 836
Amend Bill, page 1, lines 1 through 21, 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 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 benefit
program 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 keystone innovation zones, further providing for
keystone innovation zone tax credits and for annual report;
in procedure and administration, further providing for
petition for reassessment, for petition procedure and for
review by board; and making editorial changes.
Amend Bill, page 1, lines 24 through 27; pages 2 through 13,
lines 1 through 30; page 14, lines 1 through 4; by striking out
all of said lines on said pages and inserting
Section 1. The heading of Article XVII-A.1 of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971, is amended to read:
ARTICLE XVII-A.1
TAX CREDIT [ELIGIBILITY] AND TAX BENEFIT ADMINISTRATION
Section 2. The definition of "tax credit" in section 1701-
A.1 of the act is amended and the section is amended by adding
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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 benefit or tax credit as required by a
law of this Commonwealth. The term includes 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 registered to engage 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 any partner, officer, director or affiliate of the
entity or a person occupying a similar status or performing
similar functions for 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 which 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.
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(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
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 which was approved for a tax credit or
tax benefit or which otherwise received a tax credit.
"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 3. 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).] Electronic applications.-- The department
or administering agency, as applicable, may require an
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application for a tax benefit or tax credit to be filed
electronically.
Section 4. 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, the department, in
consultation with the administering agency, may do all of the
following:
(1) Require the submission of additional documentation
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
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 validate the application.
(2) For an applicant which is not an individual, require
that the applicant or recipient meet for a virtual or in-
person interview with representatives or agents of the
department or the administering agency to verify the
application.
(3) For an applicant which is not an individual, require
the applicant or recipient 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.
(b) Risk criteria.--The department and an administering
agency may jointly develop risk scoring criteria to determine
when an applicant or recipient may be required to do any of the
following:
(1) As a condition of approval of the application, to
hire an independent auditor to prepare audited financial
statements. The independent auditor under this paragraph
shall be a certified public accountant.
(2) Provide information which shall be included in the
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audited financial statements under paragraph (1).
(3) Require the audited financial statements under
paragraph (1) to be submitted to the department.
(c) Reports.--An applicant which 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:
(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, income
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) Authorization.--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) Liability for assessment.--If a tax credit is sold,
transferred or assigned to a bona fide purchaser for
consideration, the department may only issue an assessment under
subsection (a) against the person selling the tax credit and the
broker which signed the certification required by section 1706-
A.1(g). A seller and broker under this subsection shall be
jointly and severally liable for the amount due.
(c) Procedures.--The procedures, collection, enforcement and
appeals of an assessment made under subsection (a) shall be
subject to Part X of Article III, except that the limitations on
assessment and collection under section 348 shall not apply.
(d) Limitations.--
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(1) Except as provided under paragraph (2), the
department must issue an assessment under subsection (a)
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) at any time.
Section 1705-A.1. Administering agency training.
(a) Training.--An administering agency shall provide agency
employees and representatives and agents of the administering
agency who 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 business to file
reports concerning use of the tax credit or tax benefit as
required by the laws of this Commonwealth.
(3) Conducting onsite visits 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
of the tax credit or tax benefit.
(b) (Reserved).
Section 1706-A.1. Broker registration.
(a) Registration required.--A broker shall be registered
with the department under this section. An agent or other party
representing a broker or assisting a broker on behalf of an
applicant executing an application for, purchase of or sale of a
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 showing that the
broker resides in this Commonwealth.
(2) The name and address of the business with which the
broker is employed or otherwise associated that is located 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
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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.
(c) Applications.--A broker shall obtain an initial or
renewed registration by filing an application with the
department, providing 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 registrant. 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
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 tax credit or assisting an applicant or a taxpayer to
apply for or purchase a tax credit shall 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. The broker
shall include the broker's unique registration number issued by
the department in the certification under this section .
(h) Fees.--The department may require the payment of an
application fee to review and process a registration under this
section.
(i) Penalties.--A person who violates the requirements
specified under this section shall pay a civil fine of $25,000
for the first offense and $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 which received a tax
credit or tax benefit in the prior program year. For a tax
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credit, the amount of tax credit awarded to each applicant.
(2) For a tax credit, whether an applicant under
paragraph (1) sold, assigned or transferred a tax credit in
the prior program year.
(3) If applicable, a summary of the data submitted under
section 1703-A.1(c)(2).
(4) If available, all of the following:
(i) The name of the recipient to which the tax
credit under paragraph (2) was sold, assigned or
transferred in the prior program year. The name of an
individual receiving a 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 tax credit under paragraph (2)
that was sold, assigned or transferred in the prior
program year.
(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 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
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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.
(c) Appeal.--If the Department of Community and Economic
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" shall exclude the Department of Community
and Economic Development.
Section 1709-A.1. Guidelines.
The department shall develop written guidelines for the
implementation of this article.
Section 5. Sections 1703-B(a) and (c), 1704-B(a) and (b),
1711, 1906(b) and 1908-F 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] November 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.
* * *
(c) By [December 15 of the ] May 1 of the second calendar
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.
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(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
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 1906-F. Keystone innovation zone tax credits.
* * *
(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]
November 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
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or obtain a refund of an unused keystone innovation zone tax
credit.
(e) Pennsylvania S corporation shareholder pass-through.--
(1) If a Pennsylvania S corporation does not have an
eligible tax liability against which the tax credit may be
applied, a shareholder of the Pennsylvania S corporation is
entitled to a tax credit equal to the product of:
(i) the tax credit determined for the Pennsylvania S
corporation for the taxable year; and
(ii) the percentage of the Pennsylvania S
corporation's distributive income to which the
shareholder is entitled.
(2) The credit provided under paragraph (1) is in
addition to any tax credit to which a shareholder of the
Pennsylvania S corporation is otherwise entitled. However, a
Pennsylvania S corporation and a shareholder of the
Pennsylvania S corporation may not claim a tax credit under
this section for the same activity.
(f) Sale or assignment of tax credit.--
(1) Upon application to and approval by the department,
a KIZ company which has been awarded a tax credit may sell or
assign, in whole or in part, the tax credit granted to the
KIZ company. The application must be on the form required by
the department and must include or demonstrate all of the
following:
(i) The applicant's name and address.
(ii) A copy of the tax credit certificate previously
issued by the department.
(iii) A statement as to whether any part of the tax
credit has been applied to tax liability of the applicant
and the amount so applied.
(iv) Any other information required by the
department.
(2) The department shall review the application and,
upon being satisfied that all requirements have been met, the
department may approve the application and shall notify the
Department of Revenue.
(g) Use of sold or assigned tax credit.--The purchaser or
assignee of all or a portion of a keystone innovation zone tax
credit under this section shall claim the credit in the taxable
year in which the purchase or assignment is made. The purchaser
or assignee of a tax credit may use the tax credit against any
tax liability of the purchaser or assignee under Article III,
IV, VI, VII, VIII, IX or XV. The amount of the tax credit used
may not exceed 75% of the purchaser's or assignee's tax
liability for the taxable year. The purchaser or assignee may
not carry over, carry back, obtain a refund of or assign the
keystone innovation zone tax credit. The purchaser or assignee
shall notify the department and the Department of Revenue of the
seller or assignor of the keystone innovation zone tax credit in
compliance with procedures specified by the department.
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* * *
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 6. 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 7. 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.
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(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
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 8. 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 9. This act shall take effect as follows:
(1) This section shall take effect immediately.
(2) The addition of section 1706-A.1 of the act shall
take effect in 180 days.
(3) The remainder of this act shall take effect in 30
days.
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