Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 8805 - Procedures(a) Deadline for filing applications.--Applications for tax credits shall be filed not later than the 15th day of the fourth month following the close of the business firm's taxable year. (b) Notification of tax credit authorization and incomplete applications.-- (1) The department shall notify the business firm regarding the authorization of tax credits, including the amount of the credit available.(2) The department may return an incomplete application to the business firm or request additional information, documents or signatures from the business firm.(3) An application shall be complete and processible only if it is signed by an authorized representative of the business firm and contains the individual's or entity's name, identifying numbers, address and sufficient proof, which the department may require at its discretion, including written verification by a physician or similar documentation of the length and purpose of the donor's leave and the amount of the employee's compensation and costs associated with temporary replacement help and proof that temporary replacement help is needed because of the donor's leave.(c)Appeals.--Appeals from determinations made pursuant to this article shall be made through the administrative provisions of this act, applicable to the particular taxes against which the business firm or its members, shareholders or beneficiaries claim such credits. Added by P.L. TBD 2014 No. 193, § 1, eff. 10/31/2014.