Section 1706-B. Determination of Qualified Research and Development Expenses.--In prescribing standards for determining which qualified research and development expense are considered Pennsylvania qualified research and development expense for purposes of computing the credit provided by this article, the department may consider:
(1) The location where the services are performed.
(2) The residence or business location of the person or persons performing the service.
(3) The location where qualified research and development supplies are consumed.
(4) Other factors that the department determines are relevant for the determination.
(1706-B added May 7, 1997, P.L.84, No.7)