Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 8705-A.1 - Administering agency training.(a) Training.--An administering agency shall provide agency employees, representatives and agents of the administering agency that assist applicants with applications with training on all of the following:(1) The requirements for a tax credit or tax benefit.(2) Advising an applicant that has been issued a tax credit or tax benefit of the duty of the applicant to file reports concerning use of the tax credit or tax benefit as required by the laws of this Commonwealth.(3) Conducting site inspections to verify compliance with the requirements relating to application for and issuance of a tax credit or tax benefit.(4) Conducting scheduled and unscheduled visits to the site of a taxpayer to ensure compliance with the requirements of the tax credit or tax benefit.Added by P.L. TBD 2021 No. 25, § 13, eff. 7/30/2021.