PRINTER'S NO. 538
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
565
Session of
2015
INTRODUCED BY PILEGGI, FONTANA, FARNESE, BARTOLOTTA, BLAKE,
BOSCOLA, BREWSTER, COSTA, GREENLEAF, HUGHES, LEACH,
McGARRIGLE, RAFFERTY, TOMLINSON, SCHWANK, SMITH, TARTAGLIONE,
WARD, WILEY, WILLIAMS AND YUDICHAK, FEBRUARY 25, 2015
REFERRED TO FINANCE, FEBRUARY 25, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in film production tax credit, further providing
for definitions, for credit for qualified film production
expenses and for limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definitions of "Pennsylvania production
expense," "production expense," "start date" and "taxpayer" in
section 1702-D of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, amended July 9, 2013 (P.L.270,
No.52), are amended and the section is amended by adding
definitions to read:
Section 1702-D. Definitions.
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