1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An 
2act relating to tax reform and State taxation by codifying 
3and enumerating certain subjects of taxation and imposing 
4taxes thereon; providing procedures for the payment, 
5collection, administration and enforcement thereof; providing 
6for tax credits in certain cases; conferring powers and 
7imposing duties upon the Department of Revenue, certain 
8employers, fiduciaries, individuals, persons, corporations 
9and other entities; prescribing crimes, offenses and 
10penalties," providing for an Energy Star-related glass or 
11window technologies tax credit.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Article XVIII-C heading of the act of March 4, 
151971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added 
16July 9, 2008 (P.L.922, No.66), is amended to read:

17ARTICLE XVIII-C

18[(RESERVED)]

19ENERGY STAR-RELATED GLASS

20OR WINDOW TECHNOLOGIES TAX CREDIT

21Section 2. The act is amended by adding sections to read:

22Section 1801-C. Definitions.

1The following words and phrases when used in this article
2shall have the meanings given to them in this section unless the
3context clearly indicates otherwise:

4"Department." The Department of Revenue of the Commonwealth.

5"Energy Star-related glass or window technologies tax credit" 
6or "tax credit." The credit provided under this article.

7"Energy Star-related glass or window technology." A glass or 
8window that has been certified as in compliance with and 
9qualifies as an Energy Star product pursuant to the 
10Environmental Protection Agency and the Department of Energy, 
11Energy Star Program and bears the Energy Star label.

12"Qualified tax liability." The liability for taxes imposed 
13under Article III, IV, V or VI. The term does not include any 
14tax withheld by an employer from an employee under Article III.

15"Taxpayer." An entity subject to tax under Article III, IV, 
16V or VI.

17Section 1802-C. Eligible applicants.

18A taxpayer that manufactures Energy Star-related glass or
19window technologies may apply for the Energy Star-related glass
20or window technologies tax credit as provided under this
21article. By February 1 of each year, a taxpayer must submit an
22application to the department for the amount of investment in
23the manufacturing of Energy Star-related glass or window
24technologies that was made in the taxable year that ended the
25prior calendar year.

26Section 1803-C. Award of tax credits.

27A taxpayer that is qualified under section 1802-C may receive
28an Energy Star-related glass or window technologies tax credit
29for the taxable year in an amount equal to 20% of the total
30amount of all capital, operation and maintenance costs paid for

1Energy Star-related glass or window technologies in the taxable
2year to be applied against the taxpayer's qualified tax
3liability.

4Section 1804-C. Carryover and carryback of credit.

5(a) Carryover.--If the taxpayer cannot use the entire amount
6of the Energy Star-related glass or window technologies tax
7credit for the taxable year in which the tax credit is first
8approved, the excess may be carried over to succeeding taxable
9years and used as a credit against the qualified tax liability
10of the taxpayer for those taxable years. Each time that the tax
11credit is carried over to a succeeding taxable year, it is to be
12reduced by the amount that was used as a credit during the
13immediately preceding taxable year. The tax credit may be
14carried over and applied to succeeding taxable years for no more
15than five taxable years following the first taxable year for
16which the taxpayer was entitled to claim the tax credit.

17(b) Application.--An Energy Star-related glass or window
18technologies tax credit approved by the department in a taxable
19year first shall be applied against the taxpayer's qualified tax
20liability for the current taxable year as of the date on which
21the tax credit was approved before the tax credit is applied
22against any tax liability under subsection (a).

23(c) Carryback.--A taxpayer is not entitled to carry back or
24obtain a refund of an unused Energy Star-related glass or window
25technologies tax credit.

26Section 1805-C. Availability of tax credits.

27Each fiscal year, $10,000,000 in tax credits shall be made
28available to the department and may be awarded by the department
29in accordance with this article.

30Section 1806-C. Regulations.

1The department shall promulgate regulations necessary for the
2implementation and administration of this article.

3Section 3. The addition of sections 1801-C, 1802-C, 1803-C,
41804-C, 1805-C and 1806-C of the act shall apply to tax years
5beginning after December 31, 2012.

6Section 4. This act shall take effect immediately.