12 Pa. Code § 135.2
The purpose of this chapter is to define the eligibility requirements and procedures necessary to provide tax credits under the Neighborhood Assistance Program to business firms which provide neighborhood assistance, job training, community services, education and crime prevention or which contribute to neighborhood organizations which provide the services. This chapter also defines the eligibility requirements and procedures necessary to provide tax credits under the Enterprise Zone Tax Credit Program to private companies which make qualified investments to rehabilitate, expand or improve buildings or land which promote community economic development and which occur in portions of impoverished areas that have been designated as enterprise zones.
12 Pa. Code § 135.2