Restriction on use of contributions

Act 2 of 1971, § 1703.1-I, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1703.1-I

Section 1703.1-I. Restriction on use of contributions.

The contributions received by a provider from a business firm claiming a tax credit under this article must be used for direct care or services relating to direct care of individuals.

(1703.1-I added July 2, 2012, P.L.751, No.85)