Section 1704-I. Availability of tax credits.
(a) Application.--A business firm may apply to the department for a tax credit under section 1705-I. A business firm may receive a tax credit under this article if the provider that receives the contribution from the business firm appears on the list under section 1703-I(e).
(b) Availability of tax credits.--Tax credits under this section shall be made available by the department on a first- come, first-served basis within the limitation established under section 1706-I(a).
(c) Contributions.--A contribution by a business firm to a provider shall be made no later than 60 days following the approval of an application under subsection (a).
(1704-I added July 2, 2012, P.L.751, No.85)