Section 1707-B. Time Limitations.--The termination date in section 41(h) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 41(h)) does not apply to a taxpayer who is eligible for the research and development tax credit under this article for the taxable year in which the Pennsylvania qualified research and development expense is incurred.
(1707-B amended July 13, 2016, P.L.526, No.84)
Compiler's Note: Section 51(1.2) of Act 84 of 2016, which amended section 1707-B, provided that the amendment of section 1707-B shall apply retroactively to January 1, 2016.