72 Pa. Stat. § 8802-G

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 8802-G - Eligibility.

In order to be eligible to receive a manufacturing tax credit, a taxpayer must demonstrate to the department the following:

(1) The ability of the taxpayer to create an increase in the taxpayer's annual taxable payroll in year one by at least $1,000,000 above the amount in the base year solely through the creation of new jobs and to maintain the increase for a period of at least five years from the start date.

(2) The ability to maintain new jobs for a period of at least five years from the start date.

(3) The intent to maintain existing operations in this Commonwealth for a period of at least five years from the start date.

72 P.S. § 8802-G

Added by P.L. TBD 2016 No. 84, § 38.1, eff. 7/13/2016.