Section 8805-B - Prohibitions(a) Prohibitions.--The following actions with regard to job creation tax credits are prohibited:(1) Approval of jobs that have been created prior to the start date.(2) Approval for a company which is relocating operations from one municipality in this Commonwealth to another unless special circumstances exist and the municipality that is losing the existing jobs has an opportunity to submit comments prior to action by the department. If the department approves the tax credits, the company must commit to preserving the existing employees, and the credit shall apply only to the new jobs.(3) The assignment, transfer or use of credits by any other company, provided, however, that tax credits may be assigned in whole or in part to an affiliated entity. As used in this paragraph, the term " affiliated entity" means an entity which is part of the same "affiliated group," as defined by section 1504(a)(1) of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 1504(a)(1) ), as the company awarded the credit.(b) Allocations.--Twenty-five percent of the total amount of all tax credits authorized in any fiscal year under section 1804-B(e) shall be available to companies with fewer than 100 employees. Any portion of this allocation not committed by April 30 of each year shall be available to any business which meets the remaining program criteria.1971, March 4, P.L. 6, No. 2, § 1805-B, added 2001, June 22, P.L. 353, No. 23, § 22, effective 7/1/2001.