Section 8802-E - Tax credit(a) General rule.--For tax years beginning after December 31, 2013, and ending before January 1, 2024, a taxpayer that is a provider of mobile communications services shall be allowed a tax credit against the tax imposed under Article IV for investment in qualified broadband equipment placed into service in this Commonwealth during a taxable year.(b) Amount.-- (1) The amount of the tax credit shall be 5% of the purchase price of the qualified broadband equipment under subsection (a).(2) The amount of the tax credit that may be taken in a taxable year is limited to an amount not greater than 50% of the taxpayer's liability under section 402.(3) Any credit claimed under this article, but not used in the taxable year, may be carried forward for not more than five consecutive taxable years. The tax credit may not be used to obtain a refund.Added by P.L. 270 2013 No. 52, § 32, eff. 7/9/2013.