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Pennsylvania Statutes, Title 12

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Pennsylvania/Statutes

← All Pennsylvania coverage

Title 12, COMMERCE AND TRADE

35 chapters · 270 sections in this title.

All chapters in Title 12270 Ch 62, Motor Vehicle Sales Finance59 Ch 63, Goods and Services Installment Sales39 Ch 56, Self-service Storage Facilities19 Ch 51, Voidable Transactions14 Ch 23, Small Business First13 Ch 29, Machinery and Equipment Loans12 Ch 32, Entertainment Economic Enhancement P…12 Ch 30, Pennsylvania Industrial Development …10 Ch 43, Property Assessed Clean Energy Program10 Ch 15, Pennsylvania-Ireland Trade Commission9 Ch 21, Opportunity Grants9 Ch 41, Film Production Grants9 Ch 53, Trade Secrets8 Ch 39, Water Supply and Wastewater Infrastr…7

12 sections·Filtered byTitle 12✕Ch 32✕

12 Pa.C.S. § 3201 Scope of chapter
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This chapter relates to the Entertainment Economic Enhancement Program.
12 Pa.C.S. § 3202 Definitions
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The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Class 1 venue." A stadium, arena, other structure or property at which concerts are performed and which is either of th…
12 Pa.C.S. § 3203 Procedure
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(a) Application.--A taxpayer may apply to the department for a tax credit under this section. The application shall be on the form required by the department. (b) Review and approval.-- (1) The department shall establish application periods not to exceed 10 days on a bimonthly ba…
12 Pa.C.S. § 3204 Determination of Pennsylvania rehearsal and tour expenses
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(a) Determination.--When prescribing standards for determining which rehearsal or tour expenses are considered Pennsylvania rehearsal and tour expenses for purposes of computing the tax credit provided by this chapter, the department shall consider: (1) The location where service…

12 Pa.C.S. § 3205 Limitations

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(a) Cap.-- (1) The aggregate amount of tax credits awarded in a fiscal year under this chapter may not exceed $24,000,000. (2) In a fiscal year, the department may, in the department's discretion, advance the award of tax credits for qualified rehearsal and tour expenses incurred…

12 Pa.C.S. § 3206 Claim

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Beginning July 1, 2017, a recipient may claim a concert rehearsal and tour tax credit against the qualified tax liability of the recipient.

12 Pa.C.S. § 3207 Carryover, carryback and assignment of tax credit

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(a) General rule.--If a recipient cannot use the entire amount of a tax credit for the taxable year in which the tax credit is first approved, the excess may be carried over to succeeding taxable years and used as a tax credit against the qualified tax liability of the recipient …

12 Pa.C.S. § 3208 Pass-through entity

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(a) General rule.--If a pass-through entity has any unused tax credits under section 3207 (relating to carryover, carryback and assignment of tax credit), the pass-through entity may elect in writing, according to procedures established by the Department of Revenue, to transfer a…

12 Pa.C.S. § 3209 Penalty

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A recipient which claims a tax credit and fails to incur the amount of qualified rehearsal and tour expenses agreed to under section 3203(d)(4) (relating to procedure) for a tour in that taxable year shall repay to the Commonwealth an amount equal to 110% of the difference betwee…

12 Pa.C.S. § 3210 Registrations

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(a) Qualified rehearsal facility.--To be considered a qualified rehearsal facility under this chapter, the owner of a rehearsal facility shall provide evidence to the department to verify the development or facility specifications and capital improvement costs incurred for the re…

12 Pa.C.S. § 3211 Department guidelines and regulations

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The department shall develop written guidelines for the implementation of this chapter. The guidelines shall be in effect until the department promulgates regulations for the implementation of this chapter.

12 Pa.C.S. § 3212 Report to General Assembly

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No later than June 1, 2018, and September 1 of each year thereafter, the Secretary of Community and Economic Development shall submit a report to the General Assembly summarizing the effectiveness of the tax credits provided by this chapter. The report shall include the name of t…