Bill Information

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, further providing, in sales and use tax, for alternate imposition and for credits; further providing, in personal income tax, for definitions; providing, in personal income tax, for operational provisions relating to contributions of refunds by checkoff; further providing, in realty transfer tax, for determination and review; providing, in realty transfer tax, for sharing information; further providing, in local real estate transfer tax, for imposition and for administration; providing, in local real estate transfer tax, for regulations, for documentary stamps, for collection agents, for disbursements, for judicial sale proceeds, for stamps, for determination and review, for liens, for refunds, for civil penalties, for violations and for information; further providing, in research and development tax credit, for definitions, for carryover, carryback, refund and assignment of credit and for Pennsylvania S corporation shareholder pass-through; further providing, in film production tax credit, for the definitions of "film," "Pennsylvania production expense" and "production expense"; providing, in film production tax credit, for the definition of "start date"; further providing, in film production tax credit, for credit for qualified film production expenses; providing for film production tax credits; further providing, in film production tax credit, for carryover and refund of credits, for limitations on credits; imposing penalties; providing for findings and declarations; and making repeals.