PRINTER'S NO. 574
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
551
Session of
2019
INTRODUCED BY ORTITAY, JAMES, B. MILLER, NEILSON, PYLE, IRVIN,
KEEFER, ZIMMERMAN, MILLARD AND DeLUCA, FEBRUARY 25, 2019
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 2019
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 research and development tax credit, further
providing for carryover, carryback, refund and assignment of
credit; in entertainment production tax credit, further
providing for carryover, carryback and assignment of credit
and for carryover, carryback and assignment of tax credit; in
resource enhancement and protection tax credit, further
providing for Resource Enhancement and Protection Tax Credit
Program; in historic preservation incentive tax credit,
further providing for carryover, carryback and assignment of
credit; in waterfront development tax credit, further
providing for tax credit; in Innovate in PA tax credit,
further providing for sale, carryover and carryback; in
manufacturing and investment tax credit, further providing
for sale or assignment; in neighborhood assistance tax
credit, further providing for tax credit; in keystone special
development zone program, further providing for Keystone
Special Development Zone tax credit; in keystone innovation
zones, further providing for keystone innovation zone tax
credits; and repealing provisions relating to sale or
assignment of coal refuse energy and reclamation tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
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