Section 1802-G. Eligibility.
In order to be eligible to receive a manufacturing tax credit, a taxpayer must demonstrate to the department the following:
(1) The ability of the taxpayer to create an increase in the taxpayer's annual taxable payroll in year one by at least $1,000,000 above the amount in the base year solely through the creation of new jobs and to maintain the increase for a period of at least five years from the start date.
(2) The ability to maintain new jobs for a period of at least five years from the start date.
(3) The intent to maintain existing operations in this Commonwealth for a period of at least five years from the start date.
(1802-G added July 13, 2016, P.L.526, No.84)