PRINTER'S NO. 405
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
393
Session of
2017
INTRODUCED BY P. COSTA, READSHAW, BARRAR, D. COSTA, DONATUCCI,
DRISCOLL, McNEILL, O'BRIEN, ROZZI, SCHWEYER, THOMAS AND
YOUNGBLOOD, FEBRUARY 8, 2017
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2017
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 entertainment 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 1711-D of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, renumbered and amended July 13,
2016 (P.L.526, No.84), are amended and the section is amended by
adding definitions to read:
Section 1711-D. Definitions.
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