72 Pa. Stat. § 8758-D
Current through Pa Acts 2024-53, 2024-56 through 2024-111
A taxpayer which claims a tax credit and fails to incur the amount of qualified video game production expenses agreed to in section 1753-D(c)(3) for a video game in that taxable year shall repay to the Commonwealth the amount of the video game production tax credit claimed under this subarticle for the video game.
72 P.S. § 8758-D