PRINTER'S NO. 953
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
760
Session of
2017
INTRODUCED BY HUTCHINSON AND BARTOLOTTA, JUNE 14, 2017
REFERRED TO FINANCE, JUNE 14, 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 Computer Data Center Equipment Incentive
Program, further providing for definitions, for sales and use
tax refund, for application for certification, for review of
application, for eligibility requirements, for notification,
for revocation of certification, repealing provisions
relating to application and limitations and providing for
exemption certificate.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definitions of "new investment" and "tax
refund" in section 2901-D of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, added July 13, 2016
(P.L.526, No.84), are amended and the section is amended by
adding definitions to read:
Section 2901-D. Definitions.
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