1Amend Bill, page 9, by inserting between lines 18 and 19

2§ 3810.1. Recapture.

3A taxpayer shall repay to the Commonwealth any or all of the
4tax credit claimed by the taxpayer under this chapter if the
5taxpayer withdraws any portion of its qualified investment at
6any time during the period commencing with the date of its
7investment through the taxable year that the taxpayer claims or
8carries over unused portions of the tax credit under section
93806 (relating to carryover, application of tax credit,
10carryback, refund and assignment). The amount of the repayment
11shall be calculated as follows:

12(1) If the withdrawal occurs in the taxable year in
13which the investment was made or in the taxable year
14following the taxable year in which the investment was made,
15the aggregate amount of the tax credit claimed by the
16taxpayer during both taxable years shall be repaid to the
17Commonwealth.

18(2) If the withdrawal occurs in the second taxable year 
19following the taxable year in which the investment was made 
20or any subsequent taxable year, the amount of the tax credit 
21claimed by the taxpayer in the taxable year in which the 
22withdrawal occurs shall be repaid to the Commonwealth.