An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, increasing the income allowance for dependents for the special tax provisions for poverty; further providing for the definition of “taxable income” for corporate net income tax purposes; further providing for the definition of "capital stock value" for capital stock and franchise tax purposes; further providing for the carryover of the research and development tax credit and increasing the annual limitation on credits; providing for a youth employment incentive tax credit; and further providing for the new jobs tax credit.