Section 1711-B. Report to General Assembly.--The secretary shall submit an annual report to the General Assembly indicating the effectiveness of the credit provided by this article no later than October 1 following the calendar year in which the credits were approved. The report shall include the names of all taxpayers utilizing the credit as of the date of the report and the amount of credits approved and utilized by each taxpayer. Notwithstanding any law providing for the confidentiality of tax records, the information contained in the report shall be public information. The report may also include any recommendations for changes in the calculation or administration of the credit.
(1711-B amended June 30, 2021, P.L.124, No.25)
Compiler's Note: Section 33(16) of Act 46 of 2003, which amended section 1711-B, provided that the amendment shall apply to credits awarded after December 31, 2003.