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same topic
SENATE AMENDED
PRIOR PRINTER'S NO. 233
PRINTER'S NO. 2266
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
262
Session of
2019
INTRODUCED BY METZGAR, DUNBAR, RADER, T. DAVIS, GREINER,
READSHAW, McNEILL, COX, MACKENZIE, MILLARD, HILL-EVANS,
BARRAR, PICKETT, LAWRENCE, GABLER AND HICKERNELL,
JANUARY 29, 2019
SENATOR BROWNE, APPROPRIATIONS, IN SENATE, RE-REPORTED AS
AMENDED, JUNE 26, 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 inheritance tax, further providing for
inheritance tax rate.
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 SALES AND USE TAX, FURTHER PROVIDING FOR
DEFINITIONS, FOR IMPOSITION OF TAX, FOR EXCLUSIONS FROM TAX,
FOR LICENSES, FOR PERSONS REQUIRED TO MAKE RETURNS, FOR TAX
HELD IN TRUST FOR THE COMMONWEALTH, FOR ASSESSMENT, FOR
COLLECTION OF TAX AND FOR CRIMES AND PROVIDING FOR CLASS
ACTIONS; IN PERSONAL INCOME TAX, FURTHER PROVIDING FOR
CLASSES OF INCOME, PROVIDING FOR CONTRIBUTIONS FOR VETERANS'
TRUST FUND, FURTHER PROVIDING FOR RETURNS OF MARRIED
INDIVIDUALS, DECEASED OR DISABLED INDIVIDUALS AND FIDUCIARIES
AND PROVIDING FOR PAID TAX RETURN PREPARERS AND REQUIRED
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INFORMATION ON PERSONAL INCOME TAX RETURNS; IN CORPORATE NET
INCOME TAX, FURTHER PROVIDING FOR MANUFACTURING INNOVATION
AND REINVESTMENT DEDUCTION; IN REALTY TRANSFER TAX, FURTHER
PROVIDING FOR DEFINITIONS AND FOR EXCLUDED TRANSACTIONS AND
PROVIDING FOR TRANSFER OF TAX; IN ENTERTAINMENT PRODUCTION
TAX CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR CARRYOVER,
CARRYBACK AND ASSIGNMENT OF CREDIT, FOR LIMITATIONS, FOR FILM
PRODUCTION TAX CREDIT DISTRICTS, FOR DEFINITIONS, FOR
CARRYOVER, CARRYBACK AND ASSIGNMENT OF TAX CREDIT AND FOR
LIMITATIONS; IN RESOURCE ENHANCEMENT AND PROTECTION TAX
CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR RESOURCE
ENHANCEMENT AND PROTECTION TAX CREDIT PROGRAM, FOR TAX
CREDITS, FOR PROJECT CERTIFICATION AND FOR ANNUAL TAX
CREDITS; IN HISTORIC PRESERVATION INCENTIVE TAX CREDIT,
FURTHER PROVIDING FOR DEFINITIONS AND FOR TAX CREDIT
CERTIFICATES, ESTABLISHING THE HISTORIC REHABILITATION TAX
CREDIT ADMINISTRATION ACCOUNT, FURTHER PROVIDING FOR
CARRYOVER, CARRYBACK AND ASSIGNMENT OF CREDIT, FOR PASS-
THROUGH ENTITY, PROVIDING FOR ANNUAL REPORT TO GENERAL
ASSEMBLY, FURTHER PROVIDING FOR APPLICATION OF INTERNAL
REVENUE CODE AND FOR LIMITATION AND PROVIDING FOR RECAPTURE;
IN COAL REFUSE ENERGY AND RECLAMATION TAX CREDIT, FURTHER
PROVIDING FOR DEFINITIONS, FOR APPLICATION AND APPROVAL OF
TAX CREDIT AND FOR LIMITATION ON TAX CREDITS; IN TAX CREDIT
FOR NEW JOBS, FURTHER PROVIDING FOR APPLICATION PROCESS; IN
CITY REVITALIZATION AND IMPROVEMENT ZONES, FURTHER PROVIDING
FOR DEFINITIONS AND FOR RESTRICTIONS; IN MANUFACTURING AND
INVESTMENT TAX CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR
RURAL GROWTH FUNDS, FOR REQUIREMENTS, FOR RURAL GROWTH FUND
FAILURE TO COMPLY, FOR REPORTING OBLIGATIONS, FOR BUSINESS
FIRMS, FOR TAX CREDIT CERTIFICATES, FOR CLAIMING THE TAX
CREDIT, FOR PROHIBITIONS, FOR REVOCATION OF TAX CREDIT
CERTIFICATES AND FOR EXIT; IN NEIGHBORHOOD ASSISTANCE TAX
CREDIT, FURTHER PROVIDING FOR DEFINITIONS, FOR PUBLIC POLICY
AND FOR TAX CREDIT; IN KEYSTONE OPPORTUNITY ZONES, KEYSTONE
OPPORTUNITY EXPANSION ZONES AND KEYSTONE OPPORTUNITY
IMPROVEMENT ZONES, PROVIDING FOR ADDITIONAL DESIGNATIONS; IN
MIXED-USE DEVELOPMENT TAX CREDIT, FURTHER PROVIDING FOR
MIXED-USE DEVELOPMENT TAX CREDITS; IN INHERITANCE TAX,
FURTHER PROVIDING FOR INHERITANCE TAX; IN TABLE GAME TAXES,
REENACTING PROVISIONS RELATING TO TABLE GAME TAXES AND
FURTHER PROVIDING FOR EXPIRATION; IN STRATEGIC DEVELOPMENT
AREAS, FURTHER PROVIDING FOR SALES AND USE TAX AND FOR LOCAL
SALES AND USE TAX; IN COMPUTER DATA CENTER EQUIPMENT
INCENTIVE PROGRAM, FURTHER PROVIDING FOR LIMITATIONS;
PROVIDING FOR INDEPENDENT PUBLIC SCHOOLS; AND MAKING A
RELATED REPEAL.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2116(a)(2) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
and the clause is amended by adding a subclause to read:
Section 2116. Inheritance Tax.--(a) * * *
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(1.4) Inheritance tax upon the transfer of property to or
for the use of a child twenty-one years of age or younger from a
natural parent, an adoptive parent or a stepparent of the child
shall be at the rate of zero per cent.
(2) Inheritance tax upon the transfer of property passing to
or for the use of all persons other than those designated in
subclause (1), (1.1), (1.2) [or], (1.3) or (1.4) or exempt under
section 2111(m) shall be at the rate of fifteen per cent.
* * *
Section 2. The amendment or addition of section 2116(a)(1.4)
and (2) of the act shall apply to property transferred by a
natural parent, an adoptive parent or a stepparent who dies on
or after the effective date of this section.
Section 3. This act shall take effect in 60 days.
SECTION 1. SECTION 201(N) AND (P) OF THE ACT OF MARCH 4,
1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, ARE
AMENDED, CLAUSES (B) AND (G) ARE AMENDED BY ADDING SUBCLAUSES
AND THE SECTION IS AMENDED BY ADDING CLAUSES TO READ:
SECTION 201. DEFINITIONS.--THE FOLLOWING WORDS, TERMS AND
PHRASES WHEN USED IN THIS ARTICLE II SHALL HAVE THE MEANING
ASCRIBED TO THEM IN THIS SECTION, EXCEPT WHERE THE CONTEXT
CLEARLY INDICATES A DIFFERENT MEANING:
* * *
(B) "MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH."
* * *
(3.5) (I) ENGAGING IN ANY ACTIVITY AS A BUSINESS BY ANY
PERSON, EITHER DIRECTLY OR THROUGH A SUBSIDIARY, REPRESENTATIVE
OR AN AGENT, IN CONNECTION WITH THE LEASE, SALE OR DELIVERY OF
TANGIBLE PERSONAL PROPERTY INTO THIS COMMONWEALTH OR THE
PERFORMANCE OF SERVICES FOR USE, STORAGE OR CONSUMPTION OR IN
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CONNECTION WITH THE SALE OR DELIVERY FOR USE IN THIS
COMMONWEALTH OF AT LEAST ONE HUNDRED THOUSAND DOLLARS ($100,000)
DURING THE PRECEDING TWELVE-MONTH CALENDAR PERIOD.
(II) FOR A MARKETPLACE FACILITATOR, THIS ACTIVITY INCLUDES
ALL SALES, LEASES AND DELIVERIES OF TANGIBLE PERSONAL PROPERTY,
AND ALL SALES OF SERVICES BY THE MARKETPLACE SELLER WHOSE SALES
ARE FACILITATED THROUGH THE MARKETPLACE FACILITATOR'S FORUM.
* * *
(G) "PURCHASE PRICE."
* * *
(9) THE PURCHASE PRICE OF "MALT OR BREWED BEVERAGES" SOLD BY
A "MANUFACTURER OF MALT OR BREWED BEVERAGES" DIRECTLY TO THE
ULTIMATE CONSUMER FOR CONSUMPTION ON OR OFF PREMISES SHALL BE
TWENTY-FIVE PER CENT OF THE RETAIL SALES PRICE OF THE "MALT OR
BREWED BEVERAGES" SOLD FOR CONSUMPTION ON OR OFF PREMISES.
* * *
(N) "TAXPAYER." ANY PERSON REQUIRED TO PAY OR COLLECT THE
TAX IMPOSED BY THIS ARTICLE, INCLUDING A MARKETPLACE FACILITATOR
AND A MARKETPLACE SELLER.
* * *
(P) "VENDOR." ANY PERSON MAINTAINING A PLACE OF BUSINESS IN
THIS COMMONWEALTH, SELLING OR LEASING TANGIBLE PERSONAL
PROPERTY, OR RENDERING SERVICES, THE SALE OR USE OF WHICH IS
SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE, INCLUDING A
MARKETPLACE FACILITATOR AND A MARKETPLACE SELLER, BUT NOT
INCLUDING ANY EMPLOYE WHO IN THE ORDINARY SCOPE OF EMPLOYMENT
RENDERS SERVICES TO HIS EMPLOYER IN EXCHANGE FOR WAGES AND
SALARIES.
* * *
(EEE) "LIQUOR." LIQUOR AS THAT TERM IS DEFINED IN THE
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"LIQUOR CODE."
(FFF) "MALT OR BREWED BEVERAGES." MALT OR BREWED BEVERAGES
AS THAT TERM IS DEFINED IN THE "LIQUOR CODE."
(GGG) "MANUFACTURER OF MALT OR BREWED BEVERAGES."
MANUFACTURER OF MALT OR BREWED BEVERAGES AS THAT TERM IS DEFINED
IN THE "LIQUOR CODE."
(HHH) "FORUM." A PLACE WHERE SALES AT RETAIL OCCUR, WHETHER
PHYSICAL OR ELECTRONIC. THE TERM INCLUDES A STORE, A BOOTH, AN
INTERNET WEBSITE, A CATALOG OR SIMILAR PLACE.
(III) "MARKETPLACE FACILITATOR." A PERSON THAT FACILITATES
THE SALE AT RETAIL OF TANGIBLE PERSONAL PROPERTY. FOR PURPOSES
OF THIS ARTICLE, A PERSON FACILITATES A SALE AT RETAIL IF THE
PERSON OR AN AFFILIATED PERSON:
(1) LISTS OR ADVERTISES TANGIBLE PERSONAL PROPERTY FOR SALE
AT RETAIL IN ANY FORUM; AND
(2) EITHER DIRECTLY OR INDIRECTLY THROUGH AGREEMENTS OR
ARRANGEMENTS WITH THIRD PARTIES, COLLECTS THE PAYMENT FROM THE
PURCHASER AND TRANSMITS THE PAYMENT TO THE PERSON SELLING THE
PROPERTY.
THE TERM INCLUDES A PERSON THAT MAY ALSO BE A VENDOR.
(JJJ) "MARKETPLACE SELLER." A PERSON THAT HAS AN AGREEMENT
WITH A MARKETPLACE FACILITATOR TO FACILITATE SALES FOR THE
PERSON.
(KKK) "AFFILIATED PERSON." A PERSON THAT, WITH RESPECT TO
ANOTHER PERSON:
(1) HAS A DIRECT OR INDIRECT OWNERSHIP INTEREST OF MORE THAN
FIVE PERCENT IN THE OTHER PERSON; OR
(2) IS RELATED TO THE OTHER PERSON BECAUSE A THIRD PERSON,
OR GROUP OF THIRD PERSONS WHO ARE AFFILIATED WITH EACH OTHER AS
DEFINED IN THIS SUBSECTION, HOLDS A DIRECT OR INDIRECT OWNERSHIP
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INTEREST OF MORE THAN FIVE PERCENT IN THE RELATED PERSON.
(LLL) "ANIMAL HOUSING FACILITY." A ROOFED STRUCTURE OR
FACILITY, OR A PORTION OF THE FACILITY, USED FOR OCCUPATION BY
LIVESTOCK OR POULTRY.
SECTION 2. SECTION 202(A) AND (B) OF THE ACT ARE AMENDED AND
THE SECTION IS AMENDED BY ADDING A SUBSECTION TO READ:
SECTION 202. IMPOSITION OF TAX.--(A) THERE IS HEREBY
IMPOSED UPON EACH SEPARATE SALE AT RETAIL OF TANGIBLE PERSONAL
PROPERTY OR SERVICES, AS DEFINED HEREIN, WITHIN THIS
COMMONWEALTH A TAX OF SIX PER CENT OF THE PURCHASE PRICE, WHICH
TAX SHALL, EXCEPT AS OTHERWISE PROVIDED, BE COLLECTED BY THE
VENDOR OR ANY OTHER PERSON REQUIRED BY THIS ARTICLE FROM THE
PURCHASER, AND SHALL BE PAID OVER TO THE COMMONWEALTH AS HEREIN
PROVIDED.
(B) THERE IS HEREBY IMPOSED UPON THE USE, ON AND AFTER THE
EFFECTIVE DATE OF THIS ARTICLE, WITHIN THIS COMMONWEALTH OF
TANGIBLE PERSONAL PROPERTY PURCHASED AT RETAIL ON OR AFTER THE
EFFECTIVE DATE OF THIS ARTICLE, AND ON THOSE SERVICES DESCRIBED
HEREIN PURCHASED AT RETAIL ON AND AFTER THE EFFECTIVE DATE OF
THIS ARTICLE, A TAX OF SIX PER CENT OF THE PURCHASE PRICE, WHICH
TAX SHALL BE PAID TO THE COMMONWEALTH BY THE PERSON WHO MAKES
SUCH USE AS HEREIN PROVIDED, EXCEPT THAT SUCH TAX SHALL NOT BE
PAID TO THE COMMONWEALTH BY SUCH PERSON WHERE HE HAS PAID THE
TAX IMPOSED BY SUBSECTION (A) OF THIS SECTION OR HAS PAID THE
TAX IMPOSED BY THIS SUBSECTION (B) TO THE VENDOR WITH RESPECT TO
SUCH USE[.], OR SUCH VENDOR ADVERTISES OR HOLDS OUT OR STATES TO
SUCH PERSON DIRECTLY OR INDIRECTLY SUBJECT TO THE CONDITIONS SET
FORTH IN 268(B) THAT SUCH VENDOR WILL PAY THE TAX IMPOSED BY
SUBSECTION (A) OR THIS SUBSECTION FOR SUCH PERSON. THE TAX AT
THE RATE OF SIX PER CENT IMPOSED BY THIS SUBSECTION SHALL NOT BE
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DEEMED APPLICABLE WHERE THE TAX HAS BEEN INCURRED UNDER THE
PROVISIONS OF THE "TAX ACT OF 1963 FOR EDUCATION."
* * *
(H) (1) NOTWITHSTANDING ANY OTHER PROVISION OF THIS
ARTICLE, ARTICLE II-B, THE ACT OF JULY 28, 1953 (P.L.723,
NO.230), KNOWN AS THE SECOND CLASS COUNTY CODE, OR CHAPTER 5 OR
6 OF THE ACT OF JUNE 5, 1991 (P.L.9, NO.6), KNOWN AS THE
PENNSYLVANIA INTERGOVERNMENTAL COOPERATION AUTHORITY ACT FOR
CITIES OF THE FIRST CLASS, THE TAX SHALL BE IMPOSED ON A
MANUFACTURER OF MALT OR BREWED BEVERAGES WITH RESPECT TO SALES
OF MALT OR BREWED BEVERAGES SOLD BY THE MANUFACTURER DIRECTLY TO
THE ULTIMATE CONSUMER FOR CONSUMPTION ON OR OFF PREMISES.
(2) THE TAX IMPOSED UNDER CLAUSE (1) SHALL BE PAID AND
REPORTED BY THE MANUFACTURER OF MALT OR BREWED BEVERAGES TO THE
DEPARTMENT IN THE TIME AND MANNER PROVIDED IN THIS ARTICLE.
(3) NOTWITHSTANDING ANY LAW TO THE CONTRARY, A SCHOOL
DISTRICT OR LOCAL GOVERNMENT AUTHORIZED TO IMPOSE A LOCAL
ALCOHOLIC BEVERAGE TAX UNDER THE ACT OF JUNE 10, 1971 (P.L.153,
NO.7), KNOWN AS THE FIRST CLASS SCHOOL DISTRICT LIQUOR SALES TAX
ACT OF 1971, OR 53 PA.C.S. § 8602 (RELATING TO LOCAL FINANCIAL
SUPPORT), MAY IMPOSE OR CONTINUE TO IMPOSE A LOCAL ALCOHOLIC
BEVERAGE TAX ON THE SALE AT RETAIL OF MALT OR BREWED BEVERAGES
MADE BY A MANUFACTURER OF MALT OR BREWED BEVERAGES TO THE
ULTIMATE CONSUMER FOR CONSUMPTION ON OR OFF PREMISES AT THE SAME
RATE AS AUTHORIZED UNDER THE FIRST CLASS SCHOOL DISTRICT LIQUOR
SALES TAX ACT OF 1971 OR 53 PA.C.S. § 8602 AND NOTWITHSTANDING
ANYTHING TO THE CONTRARY IN SUCH LAWS OR IN A LOCAL LAW OR
ORDINANCE IN EXISTENCE ON THE EFFECTIVE DATE OF THIS SECTION.
(4) THE PAYMENT OF THE TAX IMPOSED UNDER CLAUSE (1) SHALL
ELIMINATE THE NEED FOR THE ULTIMATE CONSUMER TO PAY OR REMIT A
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SALES OR USE TAX ON THE RELATED TRANSACTION OR UPON THE
SUBSEQUENT USE OF THE MALT OR BREWED BEVERAGES.
SECTION 3. SECTION 204(49) OF THE ACT IS AMENDED AND THE
SECTION IS AMENDED BY ADDING CLAUSES TO READ:
SECTION 204. EXCLUSIONS FROM TAX.--THE TAX IMPOSED BY
SECTION 202 SHALL NOT BE IMPOSED UPON ANY OF THE FOLLOWING:
* * *
(49) THE SALE AT RETAIL OR USE OF FOOD AND BEVERAGES BY
NONPROFIT ASSOCIATIONS WHICH SUPPORT SPORTS PROGRAMS OR YOUTH
CENTERS. FOR PURPOSES OF THIS CLAUSE, THE PHRASES:
(I) "NONPROFIT ASSOCIATION" MEANS AN ENTITY WHICH IS
ORGANIZED AS A NONPROFIT CORPORATION OR NONPROFIT UNINCORPORATED
ASSOCIATION UNDER THE LAWS OF THIS COMMONWEALTH OR THE UNITED
STATES OR ANY ENTITY WHICH IS AUTHORIZED TO DO BUSINESS IN THIS
COMMONWEALTH AS A NONPROFIT CORPORATION OR UNINCORPORATED
ASSOCIATION UNDER THE LAWS OF THIS COMMONWEALTH, INCLUDING, BUT
NOT LIMITED TO, YOUTH OR ATHLETIC ASSOCIATIONS, VOLUNTEER FIRE,
AMBULANCE, RELIGIOUS, CHARITABLE, FRATERNAL, VETERANS, CIVIC, OR
ANY SEPARATELY CHARTERED AUXILIARY OF THE FOREGOING, IF
ORGANIZED AND OPERATED ON A NONPROFIT BASIS;
(IV) "SPORTS PROGRAM" MEANS BASEBALL (INCLUDING SOFTBALL),
FOOTBALL, BASKETBALL, SOCCER AND ANY OTHER COMPETITIVE SPORT
FORMALLY RECOGNIZED AS A SPORT BY THE UNITED STATES OLYMPIC
COMMITTEE AS SPECIFIED BY AND UNDER THE JURISDICTION OF THE
AMATEUR SPORTS ACT OF 1978 (PUBLIC LAW 95-606, 36 U.S.C. § 371
ET SEQ.), THE AMATEUR ATHLETIC UNION OR THE NATIONAL COLLEGIATE
ATHLETIC ASSOCIATION. THE TERM SHALL BE LIMITED TO A PROGRAM OR
THAT PORTION OF A PROGRAM THAT IS ORGANIZED FOR RECREATIONAL
PURPOSES AND WHOSE ACTIVITIES ARE SUBSTANTIALLY FOR SUCH
PURPOSES AND WHICH IS PRIMARILY FOR PARTICIPANTS WHO ARE 18
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YEARS OF AGE OR YOUNGER OR WHOSE 19TH BIRTHDAY OCCURS DURING THE
YEAR OF PARTICIPATION OR THE COMPETITIVE SEASON, WHICHEVER IS
LONGER. THERE SHALL, HOWEVER, BE NO AGE LIMITATION FOR PROGRAMS
OPERATED FOR PERSONS WITH PHYSICAL HANDICAPS OR PERSONS WITH
MENTAL RETARDATION;
(V) "SUPPORT" MEANS:
(A) THE FUNDS RAISED FROM SALES ARE USED TO PAY THE EXPENSES
OF A SPORTS PROGRAM OR A YOUTH CENTER; OR
(B) THE NONPROFIT ASSOCIATION SELLS THE FOOD AND BEVERAGES
AT A YOUTH CENTER OR A LOCATION WHERE A SPORTS PROGRAM IS BEING
CONDUCTED UNDER THIS ACT[.];
(VI) "YOUTH CENTER" MEANS A FIXED LOCATION USED EXCLUSIVELY
FOR PROGRAMS FOR INDIVIDUALS WHO ARE 19 YEARS OF AGE OR YOUNGER
AS LONG AS THE PROGRAMS ARE:
(A) CONDUCTED PRIMARILY BY VOLUNTEERS;
(B) DESIGNED TO ADVANCE RECREATIONAL, CIVIC OR MORAL
OBJECTIVES; AND
(C) CONDUCTED BY AN ORGANIZATION THAT IS QUALIFIED UNDER
SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 (PUBLIC
LAW 99-514, 26 U.S.C. § 501(C)(3)) AND THAT HAS OBTAINED AN
EXEMPTION NUMBER FROM THE DEPARTMENT AS A CHARITABLE
ORGANIZATION UNDER CLAUSE (10).
* * *
(71) THE SALE AT RETAIL OR USE OF FOOD AND BEVERAGES BY A
VOLUNTEER FIREMEN'S ORGANIZATION TO RAISE FUNDS FOR THE PURPOSES
OF THE VOLUNTEER FIREMEN'S ORGANIZATION.
(72) THE SALE AT RETAIL OF BUILDING MATERIALS AND SUPPLIES
USED FOR THE CONSTRUCTION OR REPAIR OF AN ANIMAL HOUSING
FACILITY, REGARDLESS IF THE SALE IS MADE TO THE PURCHASER
DIRECTLY OR PURSUANT TO A CONSTRUCTION CONTRACT.
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SECTION 4. SECTIONS 208(A), 215 AND 225 OF THE ACT ARE
AMENDED TO READ:
SECTION 208. LICENSES.--(A) EVERY PERSON MAINTAINING A
PLACE OF BUSINESS IN THIS COMMONWEALTH, WITH THE EXCEPTION OF A
MARKETPLACE SELLER WHO MAKES NO SALES OUTSIDE A FORUM FOR WHICH
A MARKETPLACE FACILITATOR IS REQUIRED TO COLLECT SALES TAX ON
THE SELLER'S BEHALF, SELLING OR LEASING SERVICES OR TANGIBLE
PERSONAL PROPERTY, THE SALE OR USE OF WHICH IS SUBJECT TO TAX
AND WHO HAS NOT HITHERTO OBTAINED A LICENSE FROM THE DEPARTMENT,
SHALL, PRIOR TO THE BEGINNING OF BUSINESS THEREAFTER, MAKE
APPLICATION TO THE DEPARTMENT, ON A FORM PRESCRIBED BY THE
DEPARTMENT, FOR A LICENSE. IF SUCH PERSON MAINTAINS MORE THAN
ONE PLACE OF BUSINESS IN THIS COMMONWEALTH, THE LICENSE SHALL BE
ISSUED FOR THE PRINCIPAL PLACE OF BUSINESS IN THIS COMMONWEALTH.
* * *
SECTION 215. PERSONS REQUIRED TO MAKE RETURNS.--EVERY PERSON
REQUIRED TO PAY TAX TO THE DEPARTMENT OR COLLECT AND REMIT TAX
TO THE DEPARTMENT, BUT NOT INCLUDING A MARKETPLACE SELLER WHO
SOLELY MAKES SALES THROUGH A MARKETPLACE FACILITATOR THAT IS
REQUIRED TO COLLECT SALES TAX ON THE SELLER'S BEHALF AND
RECEIVES A CERTIFICATION FROM THE MARKETPLACE FACILITATOR THAT
THE MARKETPLACE FACILITATOR WILL COLLECT, REPORT AND REMIT THE
PROPER SALES TAX, SHALL FILE RETURNS WITH RESPECT TO SUCH TAX.
SECTION 225. TAX HELD IN TRUST FOR THE COMMONWEALTH.--ALL
TAXES COLLECTED BY ANY PERSON FROM PURCHASERS IN ACCORDANCE WITH
THIS ARTICLE AND ALL TAXES COLLECTED BY ANY PERSON FROM
PURCHASERS UNDER COLOR OF THIS ARTICLE, INCLUDING ALL TAXES PAID
BY ANY PERSON WHO ADVERTISES OR HOLDS OUT OR STATES, DIRECTLY OR
INDIRECTLY, THAT SUCH PERSON WILL PAY THE TAX FOR THE PURCHASER,
WHICH HAVE NOT BEEN PROPERLY REFUNDED BY SUCH PERSON TO THE
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PURCHASER SHALL CONSTITUTE A TRUST FUND FOR THE COMMONWEALTH,
AND SUCH TRUST SHALL BE ENFORCEABLE AGAINST SUCH PERSON, HIS
REPRESENTATIVES AND ANY PERSON (OTHER THAN A PURCHASER TO WHOM A
REFUND HAS BEEN MADE PROPERLY) RECEIVING ANY PART OF SUCH FUND
WITHOUT CONSIDERATION, OR KNOWING THAT THE TAXPAYER IS
COMMITTING A BREACH OF TRUST: PROVIDED, HOWEVER, THAT ANY PERSON
RECEIVING PAYMENT OF A LAWFUL OBLIGATION OF THE TAXPAYER FROM
SUCH FUND SHALL BE PRESUMED TO HAVE RECEIVED THE SAME IN GOOD
FAITH AND WITHOUT ANY KNOWLEDGE OF THE BREACH OF TRUST. ANY
PERSON, OTHER THAN A TAXPAYER, AGAINST WHOM THE DEPARTMENT MAKES
ANY CLAIM UNDER THIS SECTION SHALL HAVE THE SAME RIGHT TO
PETITION AND APPEAL AS IS GIVEN TAXPAYERS BY ANY PROVISIONS OF
THIS PART.
SECTION 5. SECTION 230 OF THE ACT IS AMENDED BY ADDING
SUBSECTIONS TO READ:
SECTION 230. ASSESSMENT.--* * *
(C) A MARKETPLACE FACILITATOR IS RELIEVED OF LIABILITY UNDER
SUBSECTION (A) IF THE MARKETPLACE FACILITATOR CAN SHOW TO THE
SATISFACTION OF THE DEPARTMENT THAT THE FAILURE TO COLLECT THE
CORRECT AMOUNT OF TAX WAS DUE TO INCORRECT INFORMATION GIVEN TO
THE MARKETPLACE FACILITATOR BY A MARKETPLACE SELLER.
(D) A MARKETPLACE SELLER IS RELIEVED OF LIABILITY UNDER
SUBSECTION (A) PERTAINING TO THOSE SALES MADE THROUGH A
MARKETPLACE FACILITATOR, WHEN THE MARKETPLACE FACILITATOR
CERTIFIES TO THE SELLER THAT THE MARKETPLACE FACILITATOR WILL
COLLECT, REPORT AND REMIT THE PROPER SALES TAX, UNLESS THE
SELLER GAVE INCORRECT INFORMATION TO THE MARKETPLACE
FACILITATOR.
SECTION 6. SECTION 237(B)(1) OF THE ACT IS AMENDED,
SUBSECTION (B) IS AMENDED BY ADDING A PARAGRAPH AND THE SECTION
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IS AMENDED BY ADDING SUBSECTIONS TO READ:
SECTION 237. COLLECTION OF TAX.--* * *
(B) COLLECTION BY PERSONS MAINTAINING A PLACE OF BUSINESS IN
THE COMMONWEALTH. (1) EVERY PERSON MAINTAINING A PLACE OF
BUSINESS IN THIS COMMONWEALTH AND SELLING OR LEASING TANGIBLE
PERSONAL PROPERTY OR SERVICES, WITH THE EXCEPTION OF A
MARKETPLACE SELLER WHO SOLELY MAKES SALES THROUGH A MARKETPLACE
FACILITATOR THAT IS REQUIRED TO COLLECT SALES TAX ON THE
MARKETPLACE SELLER'S BEHALF AND RECEIVES A CERTIFICATION FROM
THE MARKETPLACE FACILITATOR THAT THE MARKETPLACE FACILITATOR
WILL COLLECT, REPORT AND REMIT THE PROPER SALES TAX, THE SALE OR
USE OF WHICH IS SUBJECT TO TAX SHALL COLLECT THE TAX FROM THE
PURCHASER OR LESSEE AT THE TIME OF MAKING THE SALE OR LEASE, AND
SHALL REMIT THE TAX TO THE DEPARTMENT, UNLESS SUCH COLLECTION
AND REMITTANCE IS OTHERWISE PROVIDED FOR IN THIS ARTICLE.
* * *
(1.2) (I) A VENDOR MAINTAINING A PLACE OF BUSINESS WITHIN
THIS COMMONWEALTH UNDER SECTION 201(B)(3.5) IN CALENDAR YEAR
2018 SHALL COLLECT SALES TAX FROM JULY 1, 2019, THROUGH MARCH
31, 2020.
(II) A VENDOR MAINTAINING A PLACE OF BUSINESS WITHIN THIS
COMMONWEALTH UNDER SECTION 201(B)(3.5) IN CALENDAR YEARS AFTER
2018 SHALL COLLECT SALES TAX FROM THE SECOND QUARTER, BEGINNING
APRIL 1, OF THE FOLLOWING CALENDAR YEAR THROUGH THE FIRST
QUARTER, ENDING MARCH 31, OF THE NEXT CALENDAR YEAR.
* * *
(B.1) COLLECTION BY MARKETPLACE FACILITATORS. A MARKETPLACE
FACILITATOR MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH
MUST COLLECT AND REMIT THE SALES TAX ON ALL SALES, LEASES AND
DELIVERIES OF TANGIBLE PERSONAL PROPERTY, AND ALL SALES OF
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SERVICES, BY MARKETPLACE SELLERS WHOSE SALES ARE FACILITATED
THROUGH THE MARKETPLACE FACILITATOR'S FORUM.
* * *
(C.1) AUTHORIZATION TO OBTAIN INFORMATION. IN LIEU OF THE
EXEMPTION CERTIFICATE REQUIRED UNDER SUBSECTION (C), THE
DEPARTMENT MAY AUTHORIZE A VENDOR TO OBTAIN SIMILARLY SPECIFIC
INFORMATION FROM THE VENDOR'S PURCHASERS. THIS INFORMATION
INCLUDES, BUT IS NOT LIMITED TO, THE NAME AND ADDRESS OF THE
PURCHASER AND A VALID BASIS FOR EXEMPTION. THE PURCHASES MADE
PURSUANT TO THIS SUBSECTION MUST BE MADE WITH A VERIFIABLE
SOURCE OF PAYMENT CONNECTED TO THE SPECIFIC PURCHASER. THE
INFORMATION REGARDING EACH PURCHASE SHALL BE AVAILABLE AT THE
TIME THE RETURN IS FILED FOR THE PERIOD COVERING THE PURCHASE.
THE INFORMATION SHALL BE RETAINED IN ACCORDANCE WITH SECTION
271. NO SUCH AUTHORITY SHALL BE GRANTED OR EXERCISED, EXCEPT
UPON APPLICATION TO AND ACCEPTANCE BY THE DEPARTMENT, IN THE
DEPARTMENT'S DISCRETION. IF AUTHORITY IS GRANTED, IT SHALL BE
SUBJECT TO CONDITIONS SPECIFIED BY THE DEPARTMENT.
* * *
SECTION 7. SECTION 268(B) OF THE ACT IS AMENDED TO READ:
SECTION 268. CRIMES.--* * *
(B) OTHER CRIMES. (1) EXCEPT AS OTHERWISE PROVIDED BY
SUBSECTION (A) OF THIS SECTION, ANY PERSON WHO ADVERTISES OR
HOLDS OUT OR STATES TO THE PUBLIC OR TO ANY PURCHASER OR USER,
DIRECTLY OR INDIRECTLY, THAT THE TAX OR ANY PART THEREOF IMPOSED
BY THIS ARTICLE WILL [BE ABSORBED BY SUCH PERSON, OR THAT IT
WILL] NOT BE ADDED TO THE PURCHASE PRICE OF THE TANGIBLE
PERSONAL PROPERTY OR SERVICES DESCRIBED IN SUBCLAUSES (2), (3),
(4) AND (11) THROUGH (18) OF CLAUSE (K) OF SECTION 201 OF THIS
ARTICLE [SOLD] OR[, IF ADDED,] THAT THE TAX OR ANY PART THEREOF
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WILL BE REFUNDED, OTHER THAN WHEN SUCH PERSON REFUNDS THE
PURCHASE PRICE BECAUSE OF SUCH PROPERTY BEING RETURNED TO THE
VENDOR, AND ANY PERSON SELLING OR LEASING TANGIBLE PERSONAL
PROPERTY OR SAID SERVICES THE SALE OR USE OF WHICH BY THE
PURCHASER IS SUBJECT TO TAX HEREUNDER, WHO, EXCEPT AS OTHERWISE
PROVIDED, SHALL WILFULLY FAIL TO COLLECT THE TAX FROM THE
PURCHASER AND TIMELY REMIT THE SAME TO THE DEPARTMENT, AND ANY
PERSON WHO SHALL WILFULLY FAIL OR NEGLECT TO TIMELY FILE ANY
RETURN OR REPORT REQUIRED BY THIS ARTICLE OR ANY TAXPAYER WHO
SHALL REFUSE TO TIMELY PAY ANY TAX, PENALTY OR INTEREST IMPOSED
OR PROVIDED FOR BY THIS ARTICLE, OR WHO SHALL WILFULLY FAIL TO
PRESERVE HIS BOOKS, PAPERS AND RECORDS AS DIRECTED BY THE
DEPARTMENT, OR ANY PERSON WHO SHALL REFUSE TO PERMIT THE
DEPARTMENT OR ANY OF ITS AUTHORIZED AGENTS TO EXAMINE HIS BOOKS,
RECORDS OR PAPERS, OR WHO SHALL KNOWINGLY MAKE ANY INCOMPLETE,
FALSE OR FRAUDULENT RETURN OR REPORT, OR WHO SHALL DO, OR
ATTEMPT TO DO, ANYTHING WHATEVER TO PREVENT THE FULL DISCLOSURE
OF THE AMOUNT OR CHARACTER OF TAXABLE SALES PURCHASES OR USE
MADE BY HIMSELF OR ANY OTHER PERSON, OR SHALL PROVIDE ANY PERSON
WITH A FALSE STATEMENT AS TO THE PAYMENT OF TAX WITH RESPECT TO
PARTICULAR TANGIBLE PERSONAL PROPERTY OR SAID SERVICES, OR SHALL
MAKE, UTTER OR ISSUE A FALSE OR FRAUDULENT EXEMPTION
CERTIFICATE, SHALL BE GUILTY OF A MISDEMEANOR, AND, UPON
CONVICTION THEREOF, SHALL BE SENTENCED TO PAY A FINE NOT
EXCEEDING ONE THOUSAND DOLLARS ($1000) AND COSTS OF PROSECUTION,
OR UNDERGO IMPRISONMENT NOT EXCEEDING ONE YEAR, OR BOTH:
PROVIDED, HOWEVER, [THAT ANY PERSON MAINTAINING A PLACE OF
BUSINESS OUTSIDE THIS COMMONWEALTH MAY ABSORB THE TAX WITH
RESPECT TO TAXABLE SALES MADE IN THE NORMAL COURSE OF BUSINESS
TO CUSTOMERS PRESENT AT SUCH PLACE OF BUSINESS WITHOUT BEING
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SUBJECT TO THE ABOVE PENALTY AND FINES: AND PROVIDED FURTHER,
THAT ADVERTISING TAX-INCLUDED PRICES SHALL BE PERMISSIBLE, IF
THE PREPAID SERVICES ARE SOLD BY THE SERVICE PROVIDER, FOR
PREPAID TELECOMMUNICATIONS SERVICES NOT EVIDENCED BY THE
TRANSFER OF TANGIBLE PERSONAL PROPERTY OR FOR PREPAID MOBILE
TELECOMMUNICATIONS SERVICES.] THAT ANY PERSON MAY ADVERTISE OR
HOLD OUT OR STATE TO THE PUBLIC OR TO ANY PURCHASER OR USER,
DIRECTLY OR INDIRECTLY, THAT THE TAX OR ANY PART THEREOF IMPOSED
BY THIS ARTICLE WILL BE ABSORBED AND PAID BY SUCH PERSON SUBJECT
TO THE FOLLOWING CONDITIONS:
(I) SUCH PERSON SHALL EXPRESSLY STATE ON ANY RECEIPT,
INVOICE, SALES SLIP, OR OTHER SIMILAR DOCUMENT EVIDENCING SUCH
SALE GIVEN TO THE PURCHASER THAT SUCH PERSON WILL PAY THE TAX
IMPOSED BY THIS ARTICLE ON BEHALF OF SUCH PURCHASER AND SHALL
NOT INDICATE OR IMPLY THAT THE TRANSACTION IS EXEMPT OR EXCLUDED
FROM ANY TAX IMPOSED BY THIS ARTICLE.
(II) ANY RECEIPT, INVOICE, SALES SLIP, OR OTHER SIMILAR
DOCUMENT EVIDENCING A SALE GIVEN TO THE PURCHASER SHALL
SEPARATELY STATE THE AMOUNT OF TAX.
(III) SUCH PERSON, WHEN RECORDING THE SALE IN THE PERSON'S
BOOKS AND RECORDS, SHALL SEPARATELY STATE THE PURCHASE PRICE AND
THE TAX.
(IV) THE AMOUNT OF TAX SHALL BE CALCULATED BY MULTIPLYING
THE TOTAL PURCHASE PRICE BY THE RATE OF TAX IMPOSED BY SECTION
202.
(3) IF ANY PERSON ADVERTISES OR HOLDS OUT OR STATES TO THE
PUBLIC OR TO ANY PURCHASER OR USER, DIRECTLY OR INDIRECTLY, THAT
SUCH PERSON WILL ABSORB AND PAY THE TAX, SUBJECT TO THE
CONDITIONS OF THIS SUBSECTION, SUCH PERSON SHALL BE SOLELY
RESPONSIBLE AND LIABLE FOR ANY TAX IMPOSED BY THIS ARTICLE,
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NOTWITHSTANDING ANY PROVISIONS OF THIS ARTICLE TO THE CONTRARY
AND SHALL NOT BE ENTITLED TO A REFUND OF SUCH TAX.
* * *
SECTION 8. THE ACT IS AMENDED BY ADDING A SECTION TO READ:
SECTION 279. CLASS ACTIONS.--A CLASS ACTION MAY NOT BE
BROUGHT AGAINST A MARKETPLACE FACILITATOR ON BEHALF OF
PURCHASERS ARISING FROM OR IN ANY WAY RELATED TO AN OVERPAYMENT
OF SALES OR USE TAX COLLECTED BY THE MARKETPLACE FACILITATOR,
REGARDLESS OF WHETHER SUCH ACTION IS CHARACTERIZED AS A TAX
REFUND CLAIM. NOTHING IN THIS SUBSECTION SHALL AFFECT A
PURCHASER'S RIGHT TO SEEK A REFUND FROM THE DEPARTMENT UNDER
OTHER PROVISIONS OF THIS ARTICLE.
SECTION 9. (RESERVED).
SECTION 10. SECTION 303(A)(5) AND (A.7)(2) OF THE ACT ARE
AMENDED AND SUBSECTION (A)(3) IS AMENDED BY ADDING A
SUBPARAGRAPH TO READ:
SECTION 303. CLASSES OF INCOME.--(A) THE CLASSES OF INCOME
REFERRED TO ABOVE ARE AS FOLLOWS:
* * *
(3) NET GAINS OR INCOME FROM DISPOSITION OF PROPERTY. NET
GAINS OR NET INCOME, LESS NET LOSSES, DERIVED FROM THE SALE,
EXCHANGE OR OTHER DISPOSITION OF PROPERTY, INCLUDING REAL
PROPERTY, TANGIBLE PERSONAL PROPERTY, INTANGIBLE PERSONAL
PROPERTY OR OBLIGATIONS ISSUED ON OR AFTER THE EFFECTIVE DATE OF
THIS AMENDATORY ACT BY THE COMMONWEALTH; ANY PUBLIC AUTHORITY,
COMMISSION, BOARD OR OTHER AGENCY CREATED BY THE COMMONWEALTH;
ANY POLITICAL SUBDIVISION OF THE COMMONWEALTH OR ANY PUBLIC
AUTHORITY CREATED BY ANY SUCH POLITICAL SUBDIVISION; OR BY THE
FEDERAL GOVERNMENT AS DETERMINED IN ACCORDANCE WITH ACCEPTED
ACCOUNTING PRINCIPLES AND PRACTICES. FOR THE PURPOSE OF THIS
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ARTICLE:
* * *
(VIII) THE TERM "NET GAINS OR INCOME" AND "NET LOSSES" SHALL
NOT INCLUDE GAINS OR INCOME OR LOSS WHICH ARE EXCLUDED FROM
FEDERAL TAXATION UNDER SECTION 1400Z-2 OF THE INTERNAL REVENUE
CODE OF 1986 (PUBLIC LAW 99-514, 26 U.S.C. § 1400Z-2), AS
AMENDED. NET GAINS OR NET INCOME, LESS NET LOSSES, WHICH ARE
EXCLUDED UNDER THIS SUBPARAGRAPH SHALL BE INCLUDED IN INCOME TO
THE EXTENT THEY ARE INCLUDED IN GROSS INCOME UNDER SECTION
1400Z-2(B) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.
SECTION 1400Z-2(C) OF THE INTERNAL REVENUE CODE OF 1986, AS
AMENDED, SHALL APPLY IN THE COMPUTATION OF NET GAINS OR NET
INCOME AND NET LOSSES.
* * *
(5) DIVIDENDS. THE TERM "DIVIDENDS" SHALL NOT INCLUDE GAINS
OR INCOME OR LOSS WHICH ARE EXCLUDED FROM FEDERAL TAXATION UNDER
SECTION 1400Z-2 OF THE INTERNAL REVENUE CODE OF 1986, AS
AMENDED. GAINS OR INCOME OR LOSS WHICH ARE EXCLUDED UNDER THIS
SUBPARAGRAPH SHALL BE INCLUDED IN INCOME TO THE EXTENT THEY ARE
INCLUDED IN GROSS INCOME UNDER SECTION 1400Z-2(B) OF THE
INTERNAL REVENUE CODE OF 1986, AS AMENDED. SECTION 1400Z-2(C) OF
THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, SHALL APPLY IN
THE COMPUTATION OF NET GAINS OR NET INCOME AND NET LOSSES.
* * *
(A.7) THE FOLLOWING APPLY:
* * *
(2) (I) THE FOLLOWING SHALL NOT BE SUBJECT TO TAX UNDER
THIS ARTICLE:
(A) ANY AMOUNT DISTRIBUTED FROM A QUALIFIED TUITION PROGRAM
THAT IS EXCLUDABLE FROM TAX UNDER SECTION 529(C)(3)(B) OF THE
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INTERNAL REVENUE CODE OF 1986, AS AMENDED.
(B) ANY ROLLOVER THAT IS EXCLUDABLE FROM TAX UNDER SECTION
529(C)(3)(C) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.
(C) UNDISTRIBUTED EARNINGS ON A QUALIFIED TUITION PROGRAM.
(D) THE VALUE OF A MEDAL AWARDED BY OR PRIZE MONEY RECEIVED
FROM THE UNITED STATES OLYMPIC COMMITTEE ON ACCOUNT OF
COMPETITION IN THE OLYMPIC GAMES OR PARALYMPIC GAMES.
(II) A CHANGE IN DESIGNATED BENEFICIARIES UNDER SECTION
529(C)(3)(C) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED,
SHALL NOT CONSTITUTE A TAXABLE EVENT UNDER THIS ARTICLE.
* * *
SECTION 10.1. THE ACT IS AMENDED BY ADDING A SECTION TO
READ:
SECTION 315.14. CONTRIBUTION FOR VETERANS' TRUST FUND.--(A)
FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2019, THE
DEPARTMENT SHALL PROVIDE A SPACE ON THE PENNSYLVANIA INDIVIDUAL
INCOME TAX RETURN FORM WHEREBY AN INDIVIDUAL MAY VOLUNTARILY
DESIGNATE A CONTRIBUTION, IN ANY AMOUNT, TO THE VETERANS' TRUST
FUND. THE AMOUNT SO DESIGNATED SHALL BE DEDUCTED FROM THE TAX
REFUND TO WHICH THE INDIVIDUAL IS ENTITLED AND SHALL NOT
CONSTITUTE A CHARGE AGAINST THE INCOME TAX REVENUES DUE TO THE
COMMONWEALTH.
(B) THE DEPARTMENT SHALL DETERMINE ANNUALLY THE TOTAL AMOUNT
DESIGNATED UNDER THIS SECTION, LESS REASONABLE ADMINISTRATIVE
COSTS, AND SHALL REPORT THE AMOUNT TO THE STATE TREASURER WHO
SHALL TRANSFER THE AMOUNT TO THE VETERANS' TRUST FUND.
(C) THE DEPARTMENT SHALL PROVIDE ADEQUATE INFORMATION
CONCERNING THE CHECKOFF FOR THE VETERANS' TRUST FUND IN ITS
INSTRUCTIONS WHICH ACCOMPANY THE PENNSYLVANIA INCOME TAX RETURN
FORMS. THE INFORMATION CONCERNING THE CHECKOFF SHALL INCLUDE THE
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LISTING OF AN ADDRESS FURNISHED BY THE DEPARTMENT OF MILITARY
AND VETERANS AFFAIRS TO WHICH CONTRIBUTIONS MAY BE SENT BY
TAXPAYERS WISHING TO CONTRIBUTE TO THIS EFFORT BUT WHO DO NOT
RECEIVE REFUNDS.
(D) THE DEPARTMENT OF MILITARY AND VETERANS AFFAIRS SHALL
REPORT ANNUALLY TO THE RESPECTIVE COMMITTEES OF THE SENATE AND
THE HOUSE OF REPRESENTATIVES WHICH HAVE JURISDICTION OVER
MILITARY AND VETERANS AFFAIRS ON THE AMOUNT RECEIVED VIA THE
CHECKOFF PLAN AND HOW THE FUNDS WERE UTILIZED.
SECTION 10.2. SECTION 331(G) OF THE ACT IS AMENDED TO READ:
SECTION 331. RETURNS OF MARRIED INDIVIDUALS, DECEASED OR
DISABLED INDIVIDUALS AND FIDUCIARIES.--* * *
(G) THE RETURN FOR AN ESTATE OR TRUST SHALL BE MADE AND
FILED BY THE FIDUCIARY. IF TWO OR MORE FIDUCIARIES ARE ACTING
JOINTLY, THE RETURN MAY BE MADE BY ANY ONE OF THEM. IF THE
EXECUTOR OF THE ESTATE AND TRUSTEE OF THE TRUST MAKE AN ELECTION
UNDER SECTION 645 OF THE INTERNAL REVENUE CODE OF 1986 (PUBLIC
LAW 99-514, 26 U.S.C. § 645), AS AMENDED, TO TREAT THE INCOME OF
THE TRUST AS PART OF THE ESTATE, THE FIDUCIARY MAY MAKE AND FILE
A JOINT TAX RETURN FOR THE ESTATE AND TRUST UNDER THIS
SUBSECTION FOR THE TAXABLE YEARS WHEN THE TRUST INCOME IS
REPORTED AS PART OF THE ESTATE INCOME IN ACCORDANCE WITH SECTION
645 OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. IF THE
INCOME TAX LIABILITIES OF THE ESTATE AND TRUST ARE FILED ON A
JOINT TAX RETURN UNDER THIS SUBSECTION, THE TAX LIABILITIES OF
THE ESTATE AND TRUST SHALL BE JOINT AND SEVERAL. THE PROVISIONS
OF SUBSECTION (D) SHALL BE APPLICABLE TO A JOINT TAX RETURN
FILED UNDER THIS SUBSECTION.
SECTION 10.3. THE ACT IS AMENDED BY ADDING A SECTION TO
READ:
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SECTION 336.3. PAID TAX RETURN PREPARERS; REQUIRED
INFORMATION ON PERSONAL INCOME TAX RETURNS.--(A) FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY 1, 2020, ANY PERSONAL INCOME
TAX RETURN PREPARED BY A PAID TAX RETURN PREPARER SHALL BE
SIGNED BY THE PAID TAX RETURN PREPARER AND SHALL BEAR THE PAID
TAX RETURN PREPARER'S INTERNAL REVENUE SERVICE PREPARER TAX
IDENTIFICATION NUMBER.
(B) (1) THE DEPARTMENT MAY IMPOSE AN ADMINISTRATIVE PENALTY
OF FIFTY DOLLARS ($50) ON A PAID TAX RETURN PREPARER EACH TIME
THE PAID TAX RETURN PREPARER FAILS TO SIGN THE RETURN OR FAILS
TO PROVIDE THE PREPARER'S TAX IDENTIFICATION NUMBER.
(2) THE MAXIMUM AMOUNT IMPOSED ON ANY INDIVIDUAL PAID TAX
RETURN PREPARER UNDER PARAGRAPH (1) SHALL NOT EXCEED TWENTY-FIVE
THOUSAND DOLLARS ($25,000) PER PAID TAX RETURN PREPARER IN A
CALENDAR YEAR.
(C) AS USED IN THIS SECTION:
"PAID TAX RETURN PREPARER" SHALL MEAN A PERSON WHO PREPARES
FOR COMPENSATION, OR EMPLOYS ONE OR MORE PERSONS TO PREPARE FOR
COMPENSATION, A PERSONAL INCOME TAX RETURN REQUIRED TO BE FILED
UNDER THIS ACT. PREPARATION OF A SUBSTANTIAL PORTION OF A
PERSONAL INCOME TAX RETURN SHALL BE TREATED AS IF IT WERE THE
PREPARATION OF THE PERSONAL INCOME TAX RETURN.
SECTION 10.4. SECTION 407.7(A) AND (D)(1) AND (2) OF THE ACT
ARE AMENDED AND SUBSECTION (D) IS AMENDED BY ADDING PARAGRAPHS
TO READ:
SECTION 407.7. MANUFACTURING INNOVATION AND REINVESTMENT
DEDUCTION.--(A) IN ORDER TO BE ELIGIBLE TO RECEIVE A
MANUFACTURING INNOVATION AND REINVESTMENT DEDUCTION, A TAXPAYER
MUST DEMONSTRATE TO THE DEPARTMENT A PRIVATE CAPITAL INVESTMENT
IN EXCESS OF [ONE HUNDRED MILLION DOLLARS ($100,000,000)] SIXTY
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MILLION DOLLARS ($60,000,000) FOR THE CREATION OF NEW OR
REFURBISHED MANUFACTURING CAPACITY WITHIN THREE YEARS OF A
DESIGNATED START DATE.
* * *
(D) [(1) UPON DETERMINING A TAXPAYER'S SATISFACTION OF THE
ELIGIBILITY CRITERIA, THE DEPARTMENT SHALL CALCULATE THE MAXIMUM
ALLOWABLE DEDUCTION THAT A TAXPAYER MAY CLAIM AGAINST THE
TAXPAYER'S TAXABLE INCOME UNDER THIS ARTICLE. THE DEDUCTION
SHALL BE EQUAL TO FIVE PER CENT OF THE PRIVATE CAPITAL
INVESTMENT UTILIZED IN THE CREATION OF NEW OR REFURBISHED
MANUFACTURING CAPACITY PER TAX YEAR FOR A PERIOD OF FIVE YEARS.
(2) A TAXPAYER MAY UTILIZE THE AMOUNT OF THE DEDUCTION IN
EACH YEAR OF THE SUCCEEDING FIVE TAX YEARS IMMEDIATELY FOLLOWING
THE DEPARTMENT'S SATISFACTION DETERMINATION AND THE EXECUTION OF
A SATISFACTION COMMITMENT LETTER.]
(1.1) IF THE PRIVATE CAPITAL INVESTMENT IS IN EXCESS OF
SIXTY MILLION DOLLARS ($60,000,000), BUT NOT MORE THAN ONE
HUNDRED MILLION DOLLARS ($100,000,000), THE MAXIMUM ALLOWABLE
DEDUCTION SHALL BE EQUAL TO THIRTY-SEVEN AND ONE-HALF PER CENT
OF THE PRIVATE CAPITAL INVESTMENT UTILIZED IN THE CREATION OF
NEW OR REFURBISHED MANUFACTURING CAPACITY. A TAXPAYER MAY
UTILIZE THE DEDUCTION IN AN AMOUNT NOT TO EXCEED SEVEN AND ONE-
HALF PER CENT OF THE PRIVATE CAPITAL INVESTMENT UTILIZED IN THE
CREATION OF NEW OR REFURBISHED MANUFACTURING CAPACITY IN ANY ONE
YEAR OF THE SUCCEEDING TEN TAX YEARS IMMEDIATELY FOLLOWING THE
DEPARTMENT'S SATISFACTION DETERMINATION AND THE EXECUTION OF A
SATISFACTION COMMITMENT LETTER, UP TO THE MAXIMUM ALLOWABLE
DEDUCTION.
(1.2) IF THE PRIVATE CAPITAL INVESTMENT EXCEEDS ONE HUNDRED
MILLION DOLLARS ($100,000,000), THE MAXIMUM ALLOWABLE DEDUCTION
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SHALL BE EQUAL TO TWENTY-FIVE PER CENT OF THE PRIVATE CAPITAL
INVESTMENT UTILIZED IN THE CREATION OF NEW OR REFURBISHED
MANUFACTURING CAPACITY. A TAXPAYER MAY UTILIZE THE DEDUCTION IN
AN AMOUNT NOT TO EXCEED FIVE PER CENT OF THE PRIVATE CAPITAL
INVESTMENT UTILIZED IN THE CREATION OF NEW OR REFURBISHED
MANUFACTURING CAPACITY IN ANY ONE YEAR OF THE SUCCEEDING TEN TAX
YEARS IMMEDIATELY FOLLOWING THE DEPARTMENT'S SATISFACTION
DETERMINATION AND THE EXECUTION OF A SATISFACTION COMMITMENT
LETTER, UP TO THE MAXIMUM ALLOWABLE DEDUCTION.
* * *
SECTION 10.5. SECTION 1101-C OF THE ACT IS AMENDED BY ADDING
DEFINITIONS TO READ:
SECTION 1101-C. DEFINITIONS.--THE FOLLOWING WORDS WHEN USED
IN THIS ARTICLE SHALL HAVE THE MEANINGS ASCRIBED TO THEM IN THIS
SECTION:
"AGRICULTURAL PRODUCTION." AS DEFINED IN SECTION 3 OF THE
ACT OF JUNE 30, 1981 (P.L.128, NO.43), KNOWN AS THE
"AGRICULTURAL AREA SECURITY LAW."
* * *
"QUALIFIED BEGINNER FARMER." A PERSON THAT:
(1) HAS DEMONSTRATED EXPERIENCE IN THE AGRICULTURE INDUSTRY
OR RELATED FIELD OR HAS TRANSFERABLE SKILLS AS DETERMINED BY THE
DEPARTMENT OF AGRICULTURE.
(2) HAS NOT RECEIVED FEDERAL GROSS INCOME FROM AGRICULTURAL
PRODUCTION FOR MORE THAN THE TEN MOST RECENT TAXABLE YEARS.
(3) INTENDS TO ENGAGE IN AGRICULTURAL PRODUCTION WITHIN THE
BORDERS OF THIS COMMONWEALTH AND TO PROVIDE THE MAJORITY OF THE
LABOR AND MANAGEMENT INVOLVED IN THAT AGRICULTURAL PRODUCTION.
(4) HAS OBTAINED WRITTEN CERTIFICATION FROM THE DEPARTMENT
OF AGRICULTURE CONFIRMING QUALIFIED BEGINNER FARMER STATUS.
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* * *
SECTION 10.6. SECTION 1102-C.3(18) OF THE ACT IS AMENDED BY
ADDING A SUBPARAGRAPH TO READ:
SECTION 1102-C.3. EXCLUDED TRANSACTIONS.--THE TAX IMPOSED BY
SECTION 1102-C SHALL NOT BE IMPOSED UPON:
* * *
(18) ANY OF THE FOLLOWING:
* * *
(VII) A TRANSFER OF REAL ESTATE THAT IS SUBJECT TO AN
AGRICULTURAL CONSERVATION EASEMENT ESTABLISHED UNDER AUTHORITY
OF THE ACT OF JUNE 30, 1981 (P.L.128, NO.43), KNOWN AS THE
"AGRICULTURAL AREA SECURITY LAW," TO A QUALIFIED BEGINNER
FARMER.
* * *
SECTION 10.7. THE ACT IS AMENDED BY ADDING A SECTION TO
READ:
SECTION 1102-C.6. TRANSFER OF TAX.--(A) SUBJECT TO
SUBSECTION (B), BEGINNING JULY 31, 2019, AND EACH JULY 31
THEREAFTER, THE STATE TREASURER SHALL TRANSFER FROM THE GENERAL
FUND TO THE HOUSING AFFORDABILITY AND REHABILITATION ENHANCEMENT
FUND UNDER ARTICLE IV-D OF THE ACT OF DECEMBER 3, 1959
(P.L.1688, NO.621), KNOWN AS THE "HOUSING FINANCE AGENCY LAW,"
AN AMOUNT EQUAL TO FORTY PER CENT OF THE DIFFERENCE BETWEEN:
(1) THE TOTAL AMOUNT OF THE TAX IMPOSED UNDER SECTION 1102-C
AND COLLECTED BY THE COMMONWEALTH FOR THE PRIOR FISCAL YEAR; AND
(2) THE TOTAL DOLLAR AMOUNT OF SUCH TAX ESTIMATED FOR THE
FISCAL YEAR BEGINNING JULY 1, 2014, AND AS CONTAINED IN THE
FINAL ESTIMATE SIGNED BY THE GOVERNOR FOR THAT FISCAL YEAR AS
REQUIRED BY SECTION 618 OF THE ACT OF APRIL 9, 1929 (P.L.177,
NO.175), KNOWN AS "THE ADMINISTRATIVE CODE OF 1929."
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(B) THE AMOUNT TRANSFERRED UNDER SUBSECTION (A) MAY NOT
EXCEED FORTY MILLION DOLLARS ($40,000,000).
(C) NOTHING IN THIS SECTION SHALL BE CONSTRUED TO REDUCE OR
PROHIBIT INCREASED FUNDING FOR THE HOUSING AFFORDABILITY AND
REHABILITATION ENHANCEMENT FUND OR THE KEYSTONE RECREATION, PARK
AND CONSERVATION FUND AS PROVIDED IN THE "HOUSING FINANCE AGENCY
LAW" OR OTHER LAW.
SECTION 10.8. THE DEFINITION OF "POSTPRODUCTION EXPENSE" IN
SECTION 1711-D OF THE ACT IS AMENDED AND THE SECTION IS AMENDED
BY ADDING A DEFINITION TO READ:
SECTION 1711-D. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS SUBARTICLE
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"POSTPRODUCTION EXPENSE." A POSTPRODUCTION EXPENSE OF
ORIGINAL CONTENT FOR A FILM AS FOLLOWS:
(1) THE TERM INCLUDES TRADITIONAL, EMERGING AND NEW
WORK-FLOW TECHNIQUES USED IN POSTPRODUCTION FOR ANY OF THE
FOLLOWING:
(I) PICTURE, SOUND AND MUSIC EDITORIAL, RERECORDING
AND MIXING.
(II) VISUAL EFFECTS.
(III) GRAPHIC DESIGN.
(IV) ORIGINAL SCORING.
(V) ANIMATION.
(VI) MUSICAL COMPOSITION.
(VII) MASTERING.
(VIII) DUBBING.
(IX) THE PURCHASE OF MUSIC RIGHTS IF THE FOLLOWING
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APPLY:
(A) THE PURCHASE IS FROM A RESIDENT OF THIS
COMMONWEALTH.
(B) THE PURCHASE IS FROM AN ENTITY SUBJECT TO
TAXATION IN THIS COMMONWEALTH AND THE TRANSACTION IS
SUBJECT TO TAXATION UNDER ARTICLE III, IV OR VI.
(2) THE TERM DOES NOT INCLUDE ANY OF THE FOLLOWING:
(I) EDITING PREVIOUSLY PRODUCED CONTENT FOR A FILM.
(II) NEWS OR CURRENT AFFAIRS.
(III) TALK SHOWS.
(IV) INSTRUCTIONAL VIDEOS.
(V) CONTENT WHICH CONTAINS OBSCENE MATERIAL OR
PERFORMANCES AS DEFINED IN 18 PA.C.S. § 5903(B).
* * *
"TAX DISTRICT CAPITAL INVESTMENT." INVESTMENT WITHIN A FILM
PRODUCTION TAX CREDIT DISTRICT THAT MAY CONSIST OF NEW
CONSTRUCTION, RENOVATION, REAL PROPERTY IMPROVEMENT AND A
SIMILAR INVESTMENT AS WELL AS OTHER ECONOMIC DEVELOPMENT
EXPENDITURES WITHIN THE COMMONWEALTH ARISING DIRECTLY FROM THE
INVESTMENT.
SECTION 10.9. SECTION 1714-D(F) OF THE ACT IS AMENDED AND
THE SECTION IS AMENDED BY ADDING A SUBSECTION TO READ:
SECTION 1714-D. CARRYOVER, CARRYBACK AND ASSIGNMENT OF CREDIT.
* * *
(F) PURCHASERS AND ASSIGNEES.--EXCEPT AS [SET FORTH IN
SUBSECTION (G)] PROVIDED IN SUBSECTIONS (G) AND (H), THE
FOLLOWING APPLY:
(1) THE PURCHASER OR ASSIGNEE OF ALL OR A PORTION OF A
TAX CREDIT UNDER SUBSECTION (E) SHALL IMMEDIATELY CLAIM THE
CREDIT IN THE TAXABLE YEAR IN WHICH THE PURCHASE OR
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ASSIGNMENT IS MADE.
(2) THE AMOUNT OF THE TAX CREDIT THAT A PURCHASER OR
ASSIGNEE MAY USE AGAINST ANY ONE QUALIFIED TAX LIABILITY MAY
NOT EXCEED 50% OF SUCH QUALIFIED TAX LIABILITY FOR THE
TAXABLE YEAR.
(3) THE PURCHASER OR ASSIGNEE MAY NOT CARRY FORWARD,
CARRY BACK OR OBTAIN A REFUND OF OR SELL OR ASSIGN THE TAX
CREDIT.
(4) THE PURCHASER OR ASSIGNEE SHALL NOTIFY THE
DEPARTMENT OF REVENUE OF THE SELLER OR ASSIGNOR OF THE TAX
CREDIT IN COMPLIANCE WITH PROCEDURES SPECIFIED BY THE
DEPARTMENT OF REVENUE.
* * *
(H) FULL UTILIZATION OF TAX CREDITS.--A TAX CREDIT AWARDED
UNDER THIS ARTICLE MAY BE SOLD OR ASSIGNED TO A PURCHASER OR
ASSIGNEE INCLUDED IN THE SAME FEDERAL CONSOLIDATED TAX RETURN AS
PERMITTED UNDER SECTIONS 1501 AND 1502 OF THE INTERNAL REVENUE
CODE OF 1986 (PUBLIC LAW 99-514, 26 U.S.C. §§ 1501 AND 1502),
FILED BY THE TAXPAYER UNDER SUBSECTION (A) TO REDUCE OR
ELIMINATE THE QUALIFIED TAX LIABILITY TO THE SAME EXTENT
ALLOWABLE FOR THE TAXPAYER UNDER SUBSECTIONS (A), (B) AND (C).
TAX CREDITS SOLD OR ASSIGNED UNDER THIS SUBSECTION ARE LIMITED
TO THE TAXABLE YEAR IN WHICH THE PURCHASE OR ASSIGNMENT IS MADE
AND MAY ONLY BE CARRIED FORWARD FOR THE REMAINDER OF THE CARRY-
FORWARD PERIOD OF THE ORIGINAL CREDIT.
SECTION 11. SECTIONS 1716-D(A) AND 1716.2-D(B) OF THE ACT
ARE AMENDED TO READ:
SECTION 1716-D. LIMITATIONS.
(A) CAP.--EXCEPT FOR TAX CREDITS REISSUED UNDER SECTION
[1761.1-D] 1716.1-D, IN NO CASE SHALL THE AGGREGATE AMOUNT OF
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TAX CREDITS AWARDED IN ANY FISCAL YEAR UNDER THIS SUBARTICLE
EXCEED [$65,000,000] $70,000,000. THE DEPARTMENT MAY, IN ITS
DISCRETION, AWARD IN ONE FISCAL YEAR UP TO:
(1) THIRTY PERCENT OF THE DOLLAR AMOUNT OF FILM
PRODUCTION TAX CREDITS AVAILABLE TO BE AWARDED IN THE NEXT
SUCCEEDING FISCAL YEAR.
(2) TWENTY PERCENT OF THE DOLLAR AMOUNT OF FILM
PRODUCTION TAX CREDITS AVAILABLE TO BE AWARDED IN THE SECOND
SUCCESSIVE FISCAL YEAR.
(3) TEN PERCENT OF THE DOLLAR AMOUNT OF FILM PRODUCTION
TAX CREDITS AVAILABLE TO BE AWARDED IN THE THIRD SUCCESSIVE
FISCAL YEAR.
* * *
SECTION 1716.2-D. FILM PRODUCTION TAX CREDIT DISTRICTS.
* * *
(B) CRITERIA.--A FILM PRODUCTION TAX CREDIT DISTRICT SHALL:
(1) BE AT LEAST 55 ACRES IN SIZE.
(2) BE LOCATED ON DETERIORATED PROPERTY.
(3) BE COMPRISED OF A PARCEL THAT IS OR WILL BE OCCUPIED
BY TWO OR MORE QUALIFIED BUSINESSES THAT:
(I) IN THE AGGREGATE, MAKE A TAX DISTRICT CAPITAL
INVESTMENT OF AT LEAST $400,000,000 [WITHIN THE DISTRICT]
WITHIN [FIVE] EIGHT YEARS AFTER THE EFFECTIVE DATE OF THE
DESIGNATION OF THE DISTRICT; AND
(II) ARE DEDICATED TO FILM PRODUCTION ACTIVITY,
POSTPRODUCTION ACTIVITY OR OTHER ACTIVITIES THAT DIRECTLY
OR INDIRECTLY SUPPORT FILM PRODUCTION ACTIVITY OCCURRING
WITHIN THE DISTRICT OR WITHIN THIS COMMONWEALTH.
(4) CONTAIN AT LEAST ONE QUALIFIED PRODUCTION FACILITY
AND [SIX] TWO SOUND STAGES.
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* * *
SECTION 12. THE DEFINITIONS OF "MINIMUM REHEARSAL AND TOUR
REQUIREMENTS," "REHEARSAL EXPENSE," "REHEARSAL FACILITY,"
"TAXPAYER" AND "TOUR EXPENSE" IN SECTION 1772-D OF THE ACT ARE
AMENDED AND THE SECTION IS AMENDED BY ADDING A DEFINITION TO
READ:
SECTION 1772-D. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS SUBARTICLE
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"MINIMUM REHEARSAL AND TOUR REQUIREMENTS." DURING A TOUR,
ALL OF THE FOLLOWING MUST OCCUR:
(1) THE PURCHASE OR RENTAL OF CONCERT TOUR EQUIPMENT
DELIVERED TO A LOCATION IN THIS COMMONWEALTH, IN AN AMOUNT OF
AT LEAST $3,000,000, FROM COMPANIES LOCATED AND MAINTAINING A
PLACE OF BUSINESS IN THIS COMMONWEALTH FOR USE ON THE TOUR.
(2) A REHEARSAL AT A QUALIFIED REHEARSAL FACILITY FOR A
MINIMUM OF 10 DAYS.
(3) AT LEAST ONE CONCERT PERFORMED AT A CLASS 1 VENUE.
(4) AT LEAST ONE CONCERT PERFORMED AT A VENUE WHICH IS
LOCATED IN A MUNICIPALITY OTHER THAN THE MUNICIPALITY IN
WHICH THE CLASS 1 VENUE UNDER PARAGRAPH (3) IS LOCATED.
(5) THE TAXPAYER SHALL MAINTAIN A PLACE OF BUSINESS IN
THE COMMONWEALTH OR EMPLOY A REPRESENTATIVE FOR THE PERIOD
BEGINNING WITH THE START DATE AND ENDING WITH THE AWARD OF
TAX CERTIFICATES UNDER SECTION 1773-D(E).
* * *
"REHEARSAL EXPENSE." ALL OF THE FOLLOWING WHEN INCURRED OR
WILL BE INCURRED DURING A REHEARSAL:
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(1) COMPENSATION PAID OR TO BE PAID TO AN INDIVIDUAL
EMPLOYED IN THE REHEARSAL OF THE PERFORMANCE.
(2) PAYMENT TO A PERSONAL SERVICE CORPORATION
REPRESENTING INDIVIDUAL TALENT.
(3) PAYMENT TO A PASS-THROUGH ENTITY REPRESENTING
INDIVIDUAL TALENT.
(4) THE COSTS OF CONSTRUCTION, OPERATIONS, EDITING,
PHOTOGRAPHY, STAGING, LIGHTING, WARDROBE AND ACCESSORIES.
(5) THE COST OF LEASING VEHICLES.
(6) THE COST OF TRANSPORTATION OF PEOPLE OR CONCERT TOUR
EQUIPMENT TO OR FROM A TRAIN STATION, BUS DEPOT, AIRPORT OR
OTHER TRANSPORTATION FACILITY OR DIRECTLY FROM A RESIDENCE OR
BUSINESS ENTITY.
(6.1) THE COST OF GROUND TRANSPORTATION OF INDIVIDUALS
FOR AN ENTIRE TOUR IF THE GROUND TRANSPORTATION IS PURCHASED
OR WILL BE PURCHASED FROM A TRANSPORTATION COMPANY
MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH AND IS
PROVIDED OR WILL BE PROVIDED BY A RESIDENT OF THIS
COMMONWEALTH.
(6.2) THE COST OF GROUND TRANSPORTATION OF CONCERT TOUR
EQUIPMENT FOR AN ENTIRE TOUR IF THE GROUND TRANSPORTATION IS
PURCHASED OR WILL BE PURCHASED FROM A TRANSPORTATION COMPANY
MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH AND IS
PROVIDED OR WILL BE PROVIDED BY A RESIDENT OF THIS
COMMONWEALTH.
(7) THE COST OF INSURANCE COVERAGE[.] FOR AN ENTIRE TOUR
IF THE INSURANCE COVERAGE IS PURCHASED OR WILL BE PURCHASED
THROUGH AN INSURANCE AGENT MAINTAINING A PLACE OF BUSINESS IN
THIS COMMONWEALTH.
(8) THE COST OF FOOD AND LODGING.
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(9) THE COST OF PURCHASE OR RENTAL OF CONCERT TOUR
EQUIPMENT.
(10) THE COST OF RENTING A REHEARSAL FACILITY.
(11) THE COST OF EMERGENCY OR MEDICAL SUPPORT SERVICES
REQUIRED TO CONDUCT A REHEARSAL.
"REHEARSAL FACILITY." AS FOLLOWS:
(1) A FACILITY PRIMARILY USED FOR REHEARSALS WHICH IS
ALL OF THE FOLLOWING:
(I) LOCATED WITHIN THIS COMMONWEALTH.
(II) HAS A MINIMUM OF [25,000] 20,000 SQUARE FEET OF
COLUMN-FREE, UNOBSTRUCTED FLOOR SPACE.
(2) THE TERM DOES NOT INCLUDE A FACILITY AT WHICH
CONCERTS ARE CAPABLE OF BEING HELD.
* * *
"REPRESENTATIVE." A PERSON THAT MEETS ALL OF THE FOLLOWING
CRITERIA:
(1) IS AUTHORIZED TO COMMUNICATE WITH THE DEPARTMENT ON
BEHALF OF A TAXPAYER REGARDING AN APPLICATION SUBMITTED UNDER
SECTION 1773-D(E).
(2) MAINTAINS A PLACE OF BUSINESS IN THIS COMMONWEALTH.
(3) HAS SUBSTANTIAL EXPERIENCE WORKING WITH THE
PENNSYLVANIA LIVE EVENTS INDUSTRY.
* * *
"TAXPAYER." A [CONCERT TOUR PROMOTION COMPANY, CONCERT TOUR
MANAGEMENT COMPANY OR OTHER CONCERT MANAGEMENT COMPANY] MUSICAL
PERFORMER OR PERFORMERS OR A CONCERT TOUR MANAGEMENT COMPANY OF
A MUSICAL PERFORMER OR PERFORMERS SUBJECT TO TAX UNDER ARTICLE
III, IV OR VI. THE TERM DOES NOT INCLUDE CONTRACTORS OR
SUBCONTRACTORS OF A [CONCERT TOUR PROMOTION COMPANY, CONCERT
TOUR MANAGEMENT COMPANY OR OTHER CONCERT MANAGEMENT COMPANY]
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MUSICAL PERFORMER OR PERFORMERS OR OF A CONCERT TOUR MANAGEMENT
COMPANY OF A MUSICAL PERFORMER OR PERFORMERS.
* * *
"TOUR EXPENSE." AS FOLLOWS:
(1) COSTS INCURRED OR WHICH WILL BE INCURRED DURING A
TOUR FOR VENUES LOCATED IN THIS COMMONWEALTH. THE TERM
INCLUDES ALL OF THE FOLLOWING:
(I) A PAYMENT WHICH IS MADE OR WILL BE MADE BY A
RECIPIENT TO A PERSON UPON WHICH WITHHOLDING WILL BE MADE
ON THE PAYMENT BY THE RECIPIENT AS REQUIRED UNDER PART
VII OF ARTICLE III OR A PAYMENT WHICH IS MADE OR WILL BE
MADE TO A PERSON WHO IS REQUIRED TO MAKE ESTIMATED
PAYMENTS UNDER PART VIII OF ARTICLE III.
(II) THE COST OF TRANSPORTATION OF PEOPLE [OR
CONCERT TOURING EQUIPMENT] WHICH IS INCURRED OR WILL BE
INCURRED WHILE TRANSPORTING TO OR FROM A TRAIN STATION,
BUS DEPOT, AIRPORT OR OTHER TRANSPORTATION FACILITY OR
WHILE TRANSPORTING DIRECTLY FROM A RESIDENCE OR BUSINESS
ENTITY LOCATED IN THIS COMMONWEALTH, OR WHICH IS INCURRED
OR WILL BE INCURRED FOR TRANSPORTATION PROVIDED BY A
COMPANY WHICH IS SUBJECT TO THE TAX IMPOSED UNDER ARTICLE
III OR IV.
(III) THE COST OF LEASING VEHICLES UPON WHICH THE
TAX IMPOSED BY ARTICLE II WILL BE PAID OR ACCRUED.
[(IV) THE COST OF INSURANCE COVERAGE WHICH IS
PURCHASED OR WILL BE PURCHASED THROUGH AN INSURANCE AGENT
BASED IN THIS COMMONWEALTH.]
(V) THE COST OF PURCHASING OR RENTING FACILITIES AND
EQUIPMENT FROM OR THROUGH A RESIDENT OF THIS COMMONWEALTH
OR AN ENTITY SUBJECT TO TAXATION IN THIS COMMONWEALTH.
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(VI) THE COST OF FOOD AND LODGING WHICH IS INCURRED
OR WILL BE INCURRED FROM A FACILITY LOCATED IN THIS
COMMONWEALTH.
(VII) EXPENSES WHICH ARE INCURRED OR WILL BE
INCURRED IN MARKETING OR ADVERTISING A TOUR AT VENUES
LOCATED WITHIN THIS COMMONWEALTH.
(VIII) THE COST OF MERCHANDISE WHICH IS PURCHASED OR
WILL BE PURCHASED FROM A COMPANY LOCATED WITHIN THIS
COMMONWEALTH AND USED ON THE TOUR.
(IX) A PAYMENT WHICH IS MADE OR WILL BE MADE TO A
PERSONAL SERVICE CORPORATION REPRESENTING INDIVIDUAL
TALENT IF THE TAX IMPOSED BY ARTICLE IV WILL BE PAID OR
ACCRUED ON THE NET INCOME OF THE CORPORATION FOR THE
TAXABLE YEAR.
(X) A PAYMENT WHICH IS MADE OR WILL BE MADE TO A
PASS-THROUGH ENTITY REPRESENTING INDIVIDUAL TALENT FOR
WHICH WITHHOLDING WILL BE MADE BY THE PASS-THROUGH ENTITY
ON THE PAYMENT AS REQUIRED UNDER PART VII OR VII-A OF
ARTICLE III.
(2) THE TERM DOES NOT INCLUDE DEVELOPMENT COST,
INCLUDING THE WRITING OF MUSIC OR LYRICS.
* * *
SECTION 13. SECTIONS 1775-D AND 1777-D OF THE ACT ARE
AMENDED TO READ:
SECTION 1775-D. CARRYOVER, CARRYBACK AND ASSIGNMENT OF TAX
CREDIT.
(A) GENERAL RULE.--IF A RECIPIENT CANNOT USE THE ENTIRE
AMOUNT OF A TAX CREDIT FOR THE TAXABLE YEAR IN WHICH THE TAX
CREDIT IS FIRST APPROVED, THE EXCESS MAY BE CARRIED OVER TO
SUCCEEDING TAXABLE YEARS AND USED AS A TAX CREDIT AGAINST THE
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QUALIFIED TAX LIABILITY OF THE RECIPIENT FOR THOSE TAXABLE
YEARS. EACH TIME THE TAX CREDIT IS CARRIED OVER TO A SUCCEEDING
TAXABLE YEAR, THE TAX CREDIT SHALL BE REDUCED BY THE AMOUNT THAT
WAS USED AS A CREDIT DURING THE IMMEDIATELY PRECEDING TAXABLE
YEAR. THE TAX CREDIT MAY BE CARRIED OVER AND APPLIED TO
SUCCEEDING TAXABLE YEARS FOR NO MORE THAN THREE TAXABLE YEARS
FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE RECIPIENT WAS
ENTITLED TO CLAIM THE TAX CREDIT.
(B) APPLICATION.--A TAX CREDIT APPROVED BY THE DEPARTMENT IN
A TAXABLE YEAR FIRST SHALL BE APPLIED AGAINST THE RECIPIENT'S
QUALIFIED TAX LIABILITY FOR THE CURRENT TAXABLE YEAR AS OF THE
DATE ON WHICH THE TAX CREDIT WAS APPROVED BEFORE THE TAX CREDIT
CAN BE APPLIED AGAINST TAX LIABILITY UNDER SUBSECTION (A).
(C) NO CARRYBACK OR REFUND.--A RECIPIENT SHALL NOT BE
ENTITLED TO CARRY BACK OR OBTAIN A REFUND OF ANY PORTION OF AN
UNUSED TAX CREDIT GRANTED TO THE RECIPIENT UNDER THIS
SUBARTICLE.
(D) SALE OR ASSIGNMENT.--THE FOLLOWING SHALL APPLY:
(1) A RECIPIENT, UPON APPLICATION TO AND APPROVAL BY THE
DEPARTMENT, MAY SELL OR ASSIGN, IN WHOLE OR IN PART, A TAX
CREDIT GRANTED TO THE RECIPIENT UNDER THIS SUBARTICLE.
(2) THE DEPARTMENT AND THE DEPARTMENT OF REVENUE SHALL
JOINTLY PROMULGATE REGULATIONS FOR THE APPROVAL OF
APPLICATIONS UNDER THIS SUBSECTION.
(3) BEFORE AN APPLICATION IS APPROVED, THE DEPARTMENT OF
REVENUE MUST MAKE A FINDING THAT THE RECIPIENT HAS FILED ALL
REQUIRED STATE TAX REPORTS AND RETURNS FOR ALL APPLICABLE
TAXABLE YEARS AND PAID ANY BALANCE OF STATE TAX DUE AS
DETERMINED AT SETTLEMENT, ASSESSMENT OR DETERMINATION BY THE
DEPARTMENT OF REVENUE.
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(4) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE
DEPARTMENT OF REVENUE SHALL SETTLE, ASSESS OR DETERMINE THE
TAX OF A TAXPAYER UNDER THIS SUBSECTION WITHIN 60 DAYS OF THE
FILING OF ALL REQUIRED FINAL RETURNS OR REPORTS IN ACCORDANCE
WITH SECTION 806.1(A)(5) OF THE ACT OF APRIL 9, 1929
(P.L.343, NO.176), KNOWN AS THE FISCAL CODE.
(E) PURCHASERS AND ASSIGNEES.--THE FOLLOWING APPLY:
(1) THE PURCHASER OR ASSIGNEE OF ALL OR A PORTION OF A
TAX CREDIT UNDER SUBSECTION (D) SHALL IMMEDIATELY CLAIM THE
TAX CREDIT IN THE TAXABLE YEAR IN WHICH THE PURCHASE OR
ASSIGNMENT IS MADE.
(2) THE AMOUNT OF THE TAX CREDIT THAT A PURCHASER OR
ASSIGNEE MAY USE AGAINST ONE QUALIFIED TAX LIABILITY MAY NOT
EXCEED 50% OF THE QUALIFIED TAX LIABILITY FOR THE TAXABLE
YEAR.
(3) THE PURCHASER OR ASSIGNEE MAY NOT CARRY FORWARD,
CARRY BACK OR OBTAIN A REFUND OF OR SELL OR ASSIGN THE TAX
CREDIT.
(4) THE PURCHASER OR ASSIGNEE SHALL NOTIFY THE
DEPARTMENT OF REVENUE OF THE SELLER OR ASSIGNOR OF THE TAX
CREDIT IN COMPLIANCE WITH PROCEDURES SPECIFIED BY THE
DEPARTMENT OF REVENUE.
(F) EXCEPTION.--NOTWITHSTANDING ANY OTHER PROVISION OF LAW
TO THE CONTRARY, A RECIPIENT WHICH HELD A REHEARSAL AFTER
JANUARY 1, 2017, BUT BEFORE OCTOBER 1, 2018, MAY USE THE TAX
CREDIT GRANTED TO THE RECIPIENT UNDER THIS SUBARTICLE AGAINST
THE RECIPIENT'S 2018 QUALIFIED TAX LIABILITY OR MAY SELL OR
ASSIGN THE TAX CREDIT GRANTED TO THE RECIPIENT UNDER THIS
SUBARTICLE UPON SATISFACTION OF THE RECIPIENT'S 2018 QUALIFIED
TAX LIABILITY.
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SECTION 1777-D. LIMITATIONS.
(A) CAP.--[EXCEPT AS PROVIDED IN THIS SUBSECTION, THE
DEPARTMENT MAY NOT AWARD TAX CREDITS FOR QUALIFIED REHEARSAL AND
TOUR EXPENSES INCURRED OR TO BE INCURRED RELATED TO MORE THAN
FIVE TOURS IN A FISCAL YEAR.] THE AGGREGATE AMOUNT OF TAX
CREDITS AWARDED IN A FISCAL YEAR UNDER THIS SUBARTICLE MAY NOT
EXCEED $8,000,000. IN A FISCAL YEAR, THE DEPARTMENT MAY, IN THE
DEPARTMENT'S DISCRETION, ADVANCE THE AWARD OF TAX CREDITS FOR
QUALIFIED REHEARSAL AND TOUR EXPENSES INCURRED OR TO BE INCURRED
[RELATED TO A MAXIMUM OF TWO ADDITIONAL TOURS.] EQUAL TO
$2,000,000 OF THE TAX CREDITS AVAILABLE TO BE AWARDED IN THE
SUCCEEDING FISCAL YEAR.
(B) ADVANCE AWARD OF CREDITS.--THE ADVANCE AWARD OF TAX
CREDITS UNDER SUBSECTION (A) SHALL:
(1) COUNT AGAINST THE TOTAL [NUMBER OF TOURS] AMOUNT OF
TAX CREDITS THAT THE DEPARTMENT MAY AWARD [TAX CREDITS] FOR
QUALIFIED REHEARSAL AND TOUR EXPENSES INCURRED OR TO BE
INCURRED RELATED TO A TOUR IN THAT NEXT SUCCEEDING FISCAL
YEAR; AND
(2) REDUCE THE [NUMBER OF TOURS] TOTAL AMOUNT OF TAX
CREDITS THAT THE DEPARTMENT MAY AWARD [TAX CREDITS] FOR
QUALIFIED REHEARSAL AND TOUR EXPENSES INCURRED OR TO BE
INCURRED RELATED TO A TOUR IN THAT NEXT SUCCEEDING FISCAL
YEAR.
(C) INDIVIDUAL LIMITATIONS.--THE FOLLOWING SHALL APPLY:
(1) [A TAXPAYER MAY NOT BE AWARDED MORE THAN $800,000 OF
TAX CREDITS FOR A TOUR.] IF A TAXPAYER'S PURCHASE OR RENTAL
OF CONCERT TOUR EQUIPMENT FROM COMPANIES LOCATED AND
MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH FOR USE
ON A TOUR IS AT LEAST $3,000,000 BUT LESS THAN $4,000,000,
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THE TAXPAYER MAY NOT BE AWARDED MORE THAN $800,000 OF TAX
CREDITS FOR THE TOUR.
(1.1) IF A TAXPAYER'S PURCHASE OR RENTAL OF CONCERT TOUR
EQUIPMENT FROM COMPANIES LOCATED AND MAINTAINING A PLACE OF
BUSINESS IN THIS COMMONWEALTH FOR USE ON A TOUR IS AT LEAST
$4,000,000 BUT LESS THAN $8,000,000, THE TAXPAYER MAY NOT BE
AWARDED MORE THAN $1,250,000 OF TAX CREDITS FOR THE TOUR.
(1.2) IF A TAXPAYER'S PURCHASE OR RENTAL OF CONCERT TOUR
EQUIPMENT FROM COMPANIES LOCATED AND MAINTAINING A PLACE OF
BUSINESS IN THIS COMMONWEALTH FOR USE ON A TOUR IS AT LEAST
$8,000,000, THE TAXPAYER MAY NOT BE AWARDED MORE THAN
$2,000,000 OF TAX CREDITS FOR THE TOUR.
(2) EXCEPT AS PROVIDED UNDER PARAGRAPH (5), THE
AGGREGATE AMOUNT OF TAX CREDITS AWARDED BY THE DEPARTMENT
UNDER SECTION 1773-D(E) TO A TAXPAYER FOR A TOUR WITH
CONCERTS AT TWO CLASS 1 VENUES OR A CLASS 1 VENUE AND A CLASS
2 VENUE MAY NOT EXCEED 25% OF THE QUALIFIED REHEARSAL AND
TOUR EXPENSES INCURRED OR TO BE INCURRED.
(3) EXCEPT AS PROVIDED UNDER PARAGRAPH (5), THE
AGGREGATE AMOUNT OF TAX CREDITS AWARDED BY THE DEPARTMENT
UNDER SECTION 1773-D(E) TO A TAXPAYER FOR A TOUR WITH
CONCERTS AT A CLASS 1 VENUE AND A CLASS 3 VENUE MAY NOT
EXCEED 30% OF THE QUALIFIED REHEARSAL AND TOUR EXPENSES
INCURRED OR TO BE INCURRED.
(4) EXCEPT AS PROVIDED UNDER PARAGRAPH (5), THE
AGGREGATE AMOUNT OF TAX CREDITS AWARDED BY THE DEPARTMENT
UNDER SECTION 1773-D(E) TO A TAXPAYER FOR A TOUR WITH
CONCERTS AT A CLASS 1 VENUE AND A CLASS 3 VENUE WHICH DOES
NOT SERVE ALCOHOL MAY NOT EXCEED 35% OF THE QUALIFIED
REHEARSAL AND TOUR EXPENSES INCURRED OR TO BE INCURRED.
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(5) IN ADDITION TO THE TAX CREDITS UNDER PARAGRAPH (2),
(3) OR (4), A TAXPAYER IS ELIGIBLE FOR A TAX CREDIT IN THE
AMOUNT OF 5% OF THE QUALIFIED REHEARSAL AND TOUR EXPENSES
INCURRED OR TO BE INCURRED BY THE TAXPAYER IF THE TAXPAYER
HOLDS CONCERTS AT A TOTAL OF TWO OR MORE CLASS 2 VENUES OR
CLASS 3 VENUES.
(D) QUALIFIED REHEARSAL FACILITY.--TO BE CONSIDERED A
QUALIFIED REHEARSAL FACILITY UNDER THIS SUBARTICLE, THE OWNER OF
A REHEARSAL FACILITY SHALL PROVIDE EVIDENCE TO THE DEPARTMENT TO
VERIFY THE DEVELOPMENT OR FACILITY SPECIFICATIONS AND CAPITAL
IMPROVEMENT COSTS INCURRED FOR THE REHEARSAL FACILITY SO THAT
THE THRESHOLD AMOUNTS SET IN THE DEFINITION OF QUALIFIED
REHEARSAL FACILITY UNDER SECTION 1772-D ARE SATISFIED, AND, UPON
VERIFICATION, THE REHEARSAL FACILITY SHALL BE REGISTERED BY THE
DEPARTMENT OFFICIALLY AS A QUALIFIED REHEARSAL FACILITY.
(E) WAIVER.--THE DEPARTMENT MAY MAKE A DETERMINATION THAT
THE FINANCIAL BENEFIT TO THIS COMMONWEALTH RESULTING FROM THE
DIRECT INVESTMENT IN OR PAYMENTS MADE TO PENNSYLVANIA REHEARSAL
AND CONCERT FACILITIES OUTWEIGHS THE BENEFIT OF MAINTAINING THE
60% PENNSYLVANIA REHEARSAL EXPENSES REQUIREMENT CONTAINED IN THE
DEFINITION OF QUALIFIED REHEARSAL AND TOUR EXPENSE UNDER SECTION
1772-D. IF THE DETERMINATION IS MADE, THE DEPARTMENT MAY WAIVE
THE REQUIREMENT THAT 60% OF A TOUR'S AGGREGATE REHEARSAL
EXPENSES BE COMPRISED OF PENNSYLVANIA REHEARSAL EXPENSES.
SECTION 13.1. THE DEFINITIONS OF "CONSERVATION PLAN,"
"ELIGIBLE APPLICANTS" AND "RIPARIAN FOREST BUFFER" IN SECTION
1702-E OF THE ACT ARE AMENDED AND THE SECTION IS AMENDED BY
ADDING DEFINITIONS TO READ:
SECTION 1702-E. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
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SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"CONSERVATION PLAN." A UNITED STATES DEPARTMENT OF
AGRICULTURE NATURAL RESOURCES CONSERVATION SERVICE PLAN,
INCLUDING A SCHEDULE FOR IMPLEMENTATION, THAT IDENTIFIES SITE-
SPECIFIC CONSERVATION BEST MANAGEMENT PRACTICES ON AN
AGRICULTURAL OPERATION.
* * *
"ELIGIBLE APPLICANTS." [A BUSINESS FIRM OR AN INDIVIDUAL WHO
IS SUBJECT TO THE TAXES IMPOSED BY ARTICLE III, IV, VI, VII,
VIII, IX OR XV.] ANY OF THE FOLLOWING SUBJECT TO THE TAXES
IMPOSED BY ARTICLE III, IV, VI, VII, VIII, IX OR XV:
(1) A BUSINESS FIRM.
(2) AN INDIVIDUAL.
(3) INDIVIDUALS FILING JOINTLY.
* * *
"MANURE MANAGEMENT PLAN." A WRITTEN SITE-SPECIFIC PLAN THAT:
(1) OUTLINES PRACTICES FOR THE LAND APPLICATION OF
MANURE AND AGRICULTURAL PROCESS WASTEWATERS ACCEPTABLE TO THE
COMMISSION; AND
(2) IS DEVELOPED TO MEET THE REQUIREMENTS OF 25 PA. CODE
§ 91.36(B) (RELATING TO POLLUTION CONTROL AND PREVENTION AT
AGRICULTURAL OPERATIONS).
* * *
"RIPARIAN FOREST BUFFER." AN AREA OF MOSTLY TREES OR SHRUBS
WHICH IS ADJACENT TO AND UP-GRADIENT FROM WATERCOURSES OR WATER
BODIES AND WHICH MEETS STANDARDS ESTABLISHED [BY THE UNITED
STATES DEPARTMENT OF AGRICULTURE NATURAL RESOURCES AND
CONSERVATION SERVICE] OR ADOPTED BY THE COMMISSION.
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* * *
"TOTAL MAXIMUM DAILY LOAD" OR "TMDL." THE SUM OF INDIVIDUAL
WASTE LOAD ALLOCATIONS FOR POINT SOURCES, LOAD ALLOCATIONS FOR
NONPOINT SOURCES AND NATURAL QUALITY AND A MARGIN OF SAFETY
EXPRESSED IN TERMS OF MASS PER TIME, TOXICITY OR OTHER
APPROPRIATE MEASURES.
* * *
SECTION 13.2. SECTIONS 1703-E(B)(1), (2) AND (5) AND (C),
1704-E(A)(2), (4) AND (5), (B)(1)(I), (2) AND (3) AND (C), 1705-
E(2) AND (3), 1709-E, 1702-H, 1703-H, 1705-H(D) AND (E) AND
1706-H(A) OF THE ACT ARE AMENDED TO READ:
SECTION 1703-E. RESOURCE ENHANCEMENT AND PROTECTION TAX CREDIT
PROGRAM.
* * *
(B) LIMITS.--THE FOLLOWING LIMITS SHALL APPLY:
(1) EXCEPT AS SET FORTH IN PARAGRAPH (5), AN ELIGIBLE
APPLICANT MAY BE GRANTED A MAXIMUM OF [$150,000 IN TAX
CREDITS UNDER THIS PROGRAM] $250,000 IN TAX CREDITS IN ANY
CONSECUTIVE SEVEN-YEAR PERIOD, CALCULATED FROM THE DATE THE
TAX CREDIT IS ISSUED.
(2) [NO MORE THAN $150,000 IN TAX CREDITS SHALL BE
GRANTED TOWARD PROJECTS FOR AN AGRICULTURAL OPERATION.] AN
AGRICULTURAL OPERATION MAY BE GRANTED A MAXIMUM OF $250,000
IN TAX CREDITS IN ANY CONSECUTIVE SEVEN-YEAR PERIOD,
CALCULATED FROM THE DATE THE TAX CREDIT IS ISSUED.
* * *
(5) NOTWITHSTANDING PARAGRAPH (1), THERE SHALL BE NO
LIMIT ON THE AMOUNT OF TAX CREDITS GRANTED TO A SPONSOR UNDER
SUBSECTION (E)[.], EXCEPT THE COMMISSION MAY ESTABLISH ANNUAL
AGGREGATE LIMITS ON TAX CREDITS AWARDED TO SPONSORS TO ENSURE
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FAIR AND EQUITABLE DISTRIBUTION OF TAX BENEFITS TO ELIGIBLE
APPLICANTS.
* * *
(C) CARRYOVER.--
(1) IF THE ELIGIBLE APPLICANT CANNOT USE THE ENTIRE
AMOUNT OF THE TAX CREDIT FOR THE TAXABLE YEAR IN WHICH THE
TAX CREDIT IS FIRST GRANTED, THEN THE EXCESS MAY BE CARRIED
OVER TO SUCCEEDING TAXABLE YEARS AND USED AS A CREDIT AGAINST
THE QUALIFIED TAX LIABILITY OF THE ELIGIBLE APPLICANT FOR
THOSE TAXABLE YEARS. EACH TIME THAT THE TAX CREDIT IS CARRIED
OVER TO A SUCCEEDING TAXABLE YEAR, IT IS TO BE REDUCED BY THE
AMOUNT THAT WAS USED AS A CREDIT DURING THE IMMEDIATELY
PRECEDING TAXABLE YEAR. THE TAX CREDIT PROVIDED BY THIS
ARTICLE MAY BE CARRIED OVER AND APPLIED TO SUCCEEDING TAXABLE
YEARS FOR NO MORE THAN 15 TAXABLE YEARS FOLLOWING THE FIRST
TAXABLE YEAR FOR WHICH THE ELIGIBLE APPLICANT WAS ENTITLED TO
CLAIM THE CREDIT.
(2) A TAX CREDIT GRANTED BY THE DEPARTMENT SHALL BE
APPLIED AGAINST THE TAXPAYER'S QUALIFIED TAX LIABILITY FOR
THE CURRENT TAXABLE YEAR AS OF THE DATE ON WHICH THE CREDIT
WAS GRANTED BEFORE THE TAX CREDIT IS APPLIED AGAINST ANY TAX
LIABILITY UNDER PARAGRAPH (1).
(2.1) A TAX CREDIT GRANTED UNDER THIS ARTICLE MAY BE
APPLIED TO THE TAX LIABILITY OF THE SPOUSE OF AN ELIGIBLE
APPLICANT IF BOTH THE ELIGIBLE APPLICANT AND THE SPOUSE
REPORT INCOME ON A JOINT INCOME TAX RETURN.
(3) A TAX CREDIT GRANTED UNDER THIS ARTICLE SHALL NOT BE
CARRIED BACK OR REFUNDED.
* * *
SECTION 1704-E. TAX CREDITS.
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(A) GENERAL ELIGIBILITY.--PROJECTS SHALL BE ELIGIBLE FOR A
TAX CREDIT AS FOLLOWS:
* * *
(2) AN AGRICULTURAL OPERATION SHALL HAVE IN PLACE A
CURRENT CONSERVATION PLAN[,] OR A CURRENT AGRICULTURAL
EROSION AND SEDIMENT CONTROL PLAN IF ENGAGED IN PLOWING AND
TILLING, AND A CURRENT NUTRIENT MANAGEMENT PLAN OR MANURE
MANAGEMENT PLAN, IF REQUIRED, OR THE DEVELOPMENT OF SUCH
PLANS SHALL BE INCLUDED IN AN APPLICATION FOR A TAX CREDIT.
* * *
(4) AN AGRICULTURAL OPERATION WITH AN UNCOMPLETED BEST
MANAGEMENT PRACTICE OF EITHER A CONSERVATION PLAN OR AN
AGRICULTURAL EROSION AND SEDIMENT CONTROL PLAN IF ENGAGED IN
PLOWING AND TILLING OR A NUTRIENT MANAGEMENT PLAN OR MANURE
MANAGEMENT PLAN, IF REQUIRED, SHALL FIRST INCLUDE THE
REMAINING BEST MANAGEMENT PRACTICES INCLUDED IN SUCH PLANS IN
AN APPLICATION FOR A TAX CREDIT.
(5) A PROJECT SHALL MEET THE PLANNING, DESIGN [AND],
CONSTRUCTION AND CERTIFICATION STANDARDS ESTABLISHED BY THE
COMMISSION. IF STANDARDS DO NOT EXIST FOR A BEST MANAGEMENT
PRACTICE APPROVED BY THE COMMISSION, THE COMMISSION MAY
ESTABLISH OR APPROVE PLANNING, DESIGN, CONSTRUCTION AND
CERTIFICATION STANDARDS FOR SUCH A BEST MANAGEMENT PRACTICE.
(B) AMOUNT OF TAX CREDIT.--
(1) A TAX CREDIT EQUAL TO 75% OF THE ELIGIBLE COSTS
UNDER SUBSECTION (C) OF A PROJECT AUTHORIZED UNDER SECTION
1707-E SHALL BE GRANTED FOR ANY OF THE FOLLOWING:
(I) DEVELOPMENT OF A VOLUNTARY OR MANDATORY NUTRIENT
MANAGEMENT PLAN OR MANURE MANAGEMENT PLAN.
* * *
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(2) A TAX CREDIT EQUAL TO 50% OF THE ELIGIBLE COSTS
UNDER SUBSECTION (C) OF A PROJECT AUTHORIZED UNDER SECTION
1707-E SHALL BE GRANTED FOR ANY OF THE FOLLOWING:
(I) FOR AN AGRICULTURAL OPERATION, DESIGN AND
IMPLEMENTATION OF AGRICULTURAL BEST MANAGEMENT PRACTICES
OR THE INSTALLATION AND USE OF EQUIPMENT, PROVIDED THAT
THE BEST MANAGEMENT PRACTICE OR EQUIPMENT IS NECESSARY TO
REDUCE EXISTING SEDIMENT AND NUTRIENT POLLUTION TO
SURFACE WATERS. SUCH BEST MANAGEMENT PRACTICES AND
EQUIPMENT SHALL BE IDENTIFIED BY THE COMMISSION AND MAY
INCLUDE MANURE STORAGE SYSTEMS, ALTERNATIVE USES FOR
MANURE, FILTER STRIPS, GRASSED WATERWAYS, MANAGEMENT
INTENSIVE GRAZING SYSTEMS AND NO-TILL PLANTING EQUIPMENT.
(II) DESIGN AND IMPLEMENTATION OF BEST MANAGEMENT
PRACTICES NECESSARY TO EXCLUDE LIVESTOCK ACCESS TO
STREAMS THROUGH FENCING, STABILIZED CROSSINGS AND
IMPROVED WATERING SYSTEMS, IF THERE IS ESTABLISHED AND
MAINTAINED A VEGETATED RIPARIAN OR RIPARIAN FOREST BUFFER
WITH A MINIMUM WIDTH OF 35 FEET.
(III) THE REMEDIATION OF LEGACY SEDIMENT, IF THE
LEGACY SEDIMENT IS EXPOSED AND DISCHARGES OR THREATENS TO
DISCHARGE INTO SURFACE WATERS AS A RESULT OF ACUTE STREAM
BANK EROSION. THE PROJECT SHALL MEET STANDARDS
ESTABLISHED BY THE COMMISSION AS BEING EFFECTIVE IN
MITIGATING OR ELIMINATING THE HARMFUL EFFECTS OF LEGACY
SEDIMENT.
[(3) A TAX CREDIT EQUAL TO 25% OF THE ELIGIBLE COSTS
UNDER SUBSECTION (C) OF A PROJECT AUTHORIZED UNDER SECTION
1707-E SHALL BE GRANTED FOR THE REMEDIATION OF LEGACY
SEDIMENT IF THE LEGACY SEDIMENT IS EXPOSED AND IS DISCHARGING
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OR THREATENS TO DISCHARGE INTO SURFACE WATERS AS A RESULT OF
ACUTE STREAM BANK EROSION. THE PROJECT SHALL MEET STANDARDS
ESTABLISHED BY THE COMMISSION AS BEING EFFECTIVE IN
MITIGATING OR ELIMINATING THE HARMFUL EFFECTS OF LEGACY
SEDIMENT.]
(4) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,
A TAX CREDIT EQUAL TO 90% OF THE ELIGIBLE COSTS UNDER
SUBSECTION (C) OF A PROJECT AUTHORIZED UNDER SECTION 1707-E
MAY BE GRANTED FOR CERTAIN HIGH-PRIORITY BEST MANAGEMENT
PRACTICES AS DETERMINED BY THE COMMISSION AND IMPLEMENTED
WITHIN A WATERSHED COVERED UNDER AN APPROVED TMDL, INCLUDING:
(I) RIPARIAN FOREST BUFFERS AND THEIR MAINTENANCE.
(II) LIVESTOCK EXCLUSION FROM STREAMS AND SUPPORTING
PRACTICES.
(III) STREAM CROSSINGS.
(IV) COVER CROPS.
(V) SOIL HEALTH BEST MANAGEMENT PRACTICES AS
DETERMINED APPROPRIATE BY THE COMMISSION.
(VI) OTHER BEST MANAGEMENT PRACTICES AS DETERMINED
APPROPRIATE BY THE COMMISSION.
(C) COSTS OF PROJECT.--
(1) THE FOLLOWING SHALL BE CONSIDERED ELIGIBLE COSTS OF
A PROJECT TO WHICH A TAX CREDIT MAY BE APPLIED:
(I) PROJECT DESIGN, ENGINEERING AND ASSOCIATED
PLANNING.
(II) PROJECT MANAGEMENT COSTS, INCLUDING
CONTRACTING, DOCUMENT PREPARATION AND APPLICATIONS.
(III) PROJECT CONSTRUCTION OR INSTALLATION.
(IV) EQUIPMENT, MATERIALS AND ALL OTHER COMPONENTS
OF PROJECTS ELIGIBLE UNDER SUBSECTION (A).
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(V) POSTCONSTRUCTION INSPECTIONS.
(VI) INTEREST PAYMENTS ON LOANS FOR PROJECT
IMPLEMENTATION FOR UP TO ONE YEAR PRIOR TO THE AWARD OF
THE TAX CREDIT.
(2) A TAX CREDIT SHALL NOT BE APPLIED TO THAT PORTION OF
A PROJECT COST FOR WHICH PUBLIC FUNDING WAS RECEIVED.
(3) ELIGIBLE COSTS OF A PROJECT SHALL INCLUDE ANY OF THE
SERVICES LISTED IN PARAGRAPH (1) THAT MAY BE PROVIDED BY A
CONSERVATION DISTRICT.
(4) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE,
TAX CREDITS FOR ANNUAL MAINTENANCE BEST MANAGEMENT PRACTICES,
SUCH AS COVER CROPS, BUFFER MAINTENANCE AND OTHER ANNUAL
PRACTICES APPROVED BY THE COMMISSION, SHALL NOT EXCEED FIXED
RATES OR SCHEDULES ESTABLISHED BY THE COMMISSION IN ANNUAL
PROGRAM GUIDELINES.
SECTION 1705-E. PROJECT CERTIFICATION.
A PROJECT SHALL BE CERTIFIED BY THE COMMISSION AS MEETING
STANDARDS UNDER SECTION 1704-E(A)(5) BY THE FOLLOWING:
* * *
(2) RIPARIAN FOREST BUFFER: TECHNICAL SERVICE PROVIDER
OR STAFF FROM A CONSERVATION DISTRICT OR USDA-NRCS APPROVED
BY THE COMMISSION;
(3) [NUTRIENT MANAGEMENT PLAN: NUTRIENT MANAGEMENT
SPECIALIST] NUTRIENT MANAGEMENT PLAN OR MANURE MANAGEMENT
PLAN: A NUTRIENT MANAGEMENT SPECIALIST OR ANY PERSON TRAINED
AND EXPERIENCED IN MANURE AND NUTRIENT MANAGEMENT PLANNING
TECHNIQUES AND WHOSE QUALIFICATIONS ARE ACCEPTABLE TO THE
COMMISSION; AND
* * *
SECTION 1709-E. ANNUAL TAX CREDITS.
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(A) TOTAL AMOUNT.--THE TOTAL AMOUNT OF TAX CREDITS
AUTHORIZED BY THE COMMISSION SHALL NOT EXCEED [$10,000,000]
$13,000,000 IN ANY FISCAL YEAR.
(B) CHESAPEAKE BAY WATERSHED PRIORITIZATION.--
NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY,
THE COMMISSION MAY RESERVE AND TARGET UP TO $3,000,000 OF THE
TOTAL AMOUNT UNDER SUBSECTION (A) IN ANY FISCAL YEAR FOR
GEOGRAPHIC AREAS AND BEST MANAGEMENT PRACTICES FOR NUTRIENT AND
SEDIMENT REDUCTIONS WITHIN THE CHESAPEAKE BAY WATERSHED AREA.
SECTION 1702-H. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ARTICLE
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
"COMMISSION." THE PENNSYLVANIA HISTORICAL AND MUSEUM
COMMISSION.
"COMPLETED PROJECT." THE COMPLETION OF THE [RESTORATION]
REHABILITATION OF A QUALIFIED HISTORIC STRUCTURE IN ACCORDANCE
WITH A QUALIFIED REHABILITATION PLAN AND THE RECEIPT OF AN
OCCUPANCY CERTIFICATE FOR THE STRUCTURE.
"DEPARTMENT." THE DEPARTMENT OF REVENUE OF THE COMMONWEALTH.
"INTERNAL REVENUE CODE." THE INTERNAL REVENUE CODE OF 1986
(PUBLIC LAW 99-514, 26 U.S.C. § 1 ET SEQ.).
"QUALIFIED EXPENDITURES." THE COSTS AND EXPENSES INCURRED BY
A QUALIFIED TAXPAYER IN THE [RESTORATION] REHABILITATION OF A
QUALIFIED HISTORIC STRUCTURE PURSUANT TO A QUALIFIED
REHABILITATION PLAN AND WHICH ARE DEFINED AS QUALIFIED
REHABILITATION EXPENDITURES UNDER SECTION 47(C)(2) OF THE
INTERNAL REVENUE CODE OF 1986 (PUBLIC LAW 99-514, 26 U.S.C. §
47(C)(2)).
"QUALIFIED HISTORIC STRUCTURE." A [COMMERCIAL] BUILDING
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LOCATED IN THIS COMMONWEALTH THAT QUALIFIES AS A CERTIFIED
HISTORIC STRUCTURE UNDER SECTION 47(C)(3) OF THE INTERNAL
REVENUE CODE OF 1986 (PUBLIC LAW 99-514, 26 U.S.C. § 47(C)(3)).
"QUALIFIED REHABILITATION PLAN." A PLAN TO REHABILITATE A
QUALIFIED HISTORIC STRUCTURE THAT IS APPROVED BY THE
PENNSYLVANIA HISTORICAL AND MUSEUM COMMISSION AS BEING
CONSISTENT WITH THE STANDARDS FOR REHABILITATION AND GUIDELINES
FOR REHABILITATION OF HISTORIC BUILDINGS AS ADOPTED BY THE
UNITED STATES SECRETARY OF THE INTERIOR.
"QUALIFIED TAX LIABILITY." TAX LIABILITY IMPOSED ON A
TAXPAYER UNDER ARTICLE III, IV, VI, VII, VIII, IX, XI OR XV,
EXCLUDING ANY TAX WITHHELD BY AN EMPLOYER UNDER ARTICLE III.
"QUALIFIED TAXPAYER." ANY NATURAL PERSON, CORPORATION,
BUSINESS TRUST, LIMITED LIABILITY COMPANY, PARTNERSHIP, LIMITED
LIABILITY PARTNERSHIP, ASSOCIATION OR ANY OTHER FORM OF LEGAL
BUSINESS ENTITY THAT:
(1) IS SUBJECT TO A TAX IMPOSED UNDER ARTICLE III, IV,
VI, VII, VIII, IX, XI OR XV, EXCLUDING ANY TAX WITHHELD BY AN
EMPLOYER UNDER ARTICLE III.
(2) OWNS A QUALIFIED HISTORIC STRUCTURE.
"REGION." A COMMUNITY ACTION TEAM REGION AS ESTABLISHED BY
THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT.
"WORKFORCE HOUSING PROJECT." A COMPLETED PROJECT IN WHICH,
FOR A PERIOD OF SEVEN YEARS AFTER THE BUILDING IS PLACED IN
SERVICE, AT LEAST 20% OF THE UNITS MEET THE DEPARTMENT OF
HOUSING AND URBAN DEVELOPMENT'S DEFINITION OF "AFFORDABLE" FOR
INDIVIDUALS EARNING 80% OF THE AREA MEDIAN INCOME.
SECTION 1703-H. TAX CREDIT CERTIFICATES.
(A) APPLICATION.--
(1) A QUALIFIED TAXPAYER MAY APPLY TO THE DEPARTMENT OF
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COMMUNITY AND ECONOMIC DEVELOPMENT FOR A TAX CREDIT
CERTIFICATE UNDER THIS SECTION.
(2) THE APPLICATION SHALL BE ON THE FORM REQUIRED BY THE
DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT [AND], SHALL
INCLUDE A QUALIFIED REHABILITATION PLAN[.], SHALL STATE
WHETHER THE PROJECT MEETS THE DEFINITION OF "WORKFORCE
HOUSING PROJECT" AND, IF APPLICABLE, SHALL INCLUDE THE PLAN
FOR THE PROJECT TO MEET THE DEFINITION OF "WORKFORCE HOUSING
PROJECT."
(3) [THE APPLICATION SHALL BE FILED ON OR BEFORE
FEBRUARY 1 FOR QUALIFIED EXPENDITURES INCURRED AND TO BE
INCURRED IN CONNECTION WITH THE COMPLETED PROJECT.] THE
DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT SHALL
ESTABLISH AN APPLICATION PROCESSING FEE. THE FEE STRUCTURE
SHALL BE TIERED BASED ON THE AMOUNT OF TAX CREDITS REQUESTED
AND IN NO CASE SHALL EXCEED $2,000.
(4) THE PROCEEDS OF THE FEE UNDER PARAGRAPH (3) SHALL BE
DEPOSITED INTO THE HISTORIC REHABILITATION TAX CREDIT
ADMINISTRATION ACCOUNT, WHICH IS ESTABLISHED AS A SPECIAL
FUND IN THE STATE TREASURY. THE MONEY IN THE ACCOUNT SHALL BE
APPROPRIATED ON A CONTINUING BASIS TO THE DEPARTMENT OF
COMMUNITY AND ECONOMIC DEVELOPMENT AND USED BY THE COMMISSION
AND THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT TO
OFFSET THE COSTS OF THE REVIEW OF TAX CREDIT APPLICATIONS AND
AWARDING OF TAX CREDIT CERTIFICATES.
(5) THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
SHALL BEGIN ACCEPTING APPLICATIONS FOR CREDIT CERTIFICATES ON
OCTOBER 1 AND CLOSE THE INITIAL APPLICATION PERIOD ON OCTOBER
31.
(B) REVIEW, RECOMMENDATION AND APPROVAL.--
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(1) THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
SHALL FORWARD APPLICATIONS RECEIVED UNDER THIS SECTION TO THE
COMMISSION FOR REVIEW.
[(2) THE COMMISSION SHALL REVIEW THE PROPOSED
REHABILITATION PLAN, VERIFY THAT THE BUILDING IS A QUALIFIED
HISTORIC STRUCTURE AND RECOMMEND APPROVAL OR DISAPPROVAL TO
THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT WITHIN
30 DAYS OF RECEIPT OF THE APPLICATION. THE COMMISSION SHALL
NOTIFY THE QUALIFIED TAXPAYER WITHIN 15 DAYS OF ITS
DETERMINATION.]
(2.1) THE COMMISSION SHALL REVIEW THE PROPOSED
REHABILITATION PLAN IN EACH APPLICATION, VERIFY THAT THE
BUILDING IS A QUALIFIED HISTORIC STRUCTURE AND BY DECEMBER 1
PROVIDE THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
A LIST OF ELIGIBLE PROJECTS.
(2.2) THE DEPARTMENT OF COMMUNITY AND ECONOMIC
DEVELOPMENT SHALL ALLOCATE THE CREDITS AND RELEASE A LIST OF
ALLOCATED PROJECTS WITHIN 15 DAYS. APPLICANTS WITH APPROVED
ALLOCATIONS SHALL BE PROVIDED WITH AN AWARD LETTER.
(2.3) ANY AMOUNT OF TAX CREDIT CERTIFICATES UP TO THE
ANNUAL PROGRAM LIMIT OF $5,000,000 NOT AWARDED WITHIN THE
INITIAL APPLICATION PERIOD SHALL BE AVAILABLE ON A FIRST-
COME, FIRST-SERVED BASIS THROUGH A PROCESS DETERMINED BY THE
DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT.
(3) THE COMMISSION SHALL NOTIFY THE DEPARTMENT OF
COMMUNITY AND ECONOMIC DEVELOPMENT OF VERIFICATION OF A
COMPLETED PROJECT AND NOTIFY THE DEPARTMENT OF COMMUNITY AND
ECONOMIC DEVELOPMENT OF THE AMOUNT OF QUALIFIED EXPENDITURES
INCURRED BY THE TAXPAYER IN CONNECTION WITH THE COMPLETED
PROJECT.
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(4) IF THE DEPARTMENT OF COMMUNITY AND ECONOMIC
DEVELOPMENT HAS APPROVED THE APPLICATION AND RECEIVED
NOTIFICATION OF A COMPLETED PROJECT, IT SHALL ISSUE THE
QUALIFIED TAXPAYER A TAX CREDIT CERTIFICATE [BY APRIL 1]
WITHIN 45 DAYS OF THE RECEIPT OF AN APPROVED, COMPLETED
PROJECT. A TAX CREDIT CERTIFICATE ISSUED UNDER THIS SECTION
SHALL NOT EXCEED [25%] EITHER:
(I) TWENTY-FIVE PERCENT OF QUALIFIED EXPENDITURES
DETERMINED BY THE COMMISSION TO HAVE BEEN INCURRED BY THE
QUALIFIED TAXPAYER IN CONNECTION WITH THE COMPLETED
PROJECT[.]; OR
(II) THIRTY PERCENT OF QUALIFIED EXPENDITURES
DETERMINED BY THE COMMISSION TO HAVE BEEN INCURRED BY THE
QUALIFIED TAXPAYER IN CONNECTION WITH A WORKFORCE HOUSING
PROJECT.
(5) IN GRANTING TAX CREDIT CERTIFICATES UNDER THIS
ARTICLE, THE DEPARTMENT OF COMMUNITY AND ECONOMIC
DEVELOPMENT:
(I) SHALL NOT GRANT MORE THAN [$3,000,000]
$5,000,000 IN TAX CREDIT CERTIFICATES IN ANY FISCAL YEAR
EXCLUSIVE OF ANY TAX CREDIT CERTIFICATES NOT AWARDED OR
RETURNED FROM PREVIOUS FISCAL YEARS.
(II) SHALL NOT GRANT MORE THAN $500,000 IN TAX
CREDIT CERTIFICATES TO A SINGLE QUALIFIED TAXPAYER IN ANY
FISCAL YEAR.
(III) SHALL ASSURE THAT CREDITS ARE AWARDED IN AN
EQUITABLE MANNER TO EACH REGION IN THIS COMMONWEALTH.
HOWEVER, CREDITS ALLOCATED TO A REGION THAT ARE UNCLAIMED
SHALL BE PROMPTLY REALLOCATED TO ELIGIBLE PROJECTS IN
OTHER REGIONS.
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