Section 1610-W.1. Claiming the tax credit.
(a) Claiming tax credit.--Upon presenting a tax credit certificate issued and verified by the agency to the department, the qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.
(b) Time period.--Presentation must be made no later than the last day of the second calendar month of the calendar year in which the tax credit is available. No tax credit shall be provided unless the qualified taxpayer provides presentation to both the agency and to the department.
(1610-W.1 added Nov. 12, 2025, P.L.156, No.45)