Bill

Bill > SB478


PA SB478

PA SB478
In entertainment production tax credit, further providing for limitations.


summary

Introduced
03/14/2023
In Committee
03/14/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in entertainment production tax credit, further providing for limitations.

AI Summary

This bill amends the Tax Reform Code of 1971 to increase the aggregate amount of entertainment production tax credits that can be awarded in a fiscal year from $100,000,000 to $125,000,000. The amendment applies to fiscal years beginning on or after July 1, 2023, and the bill takes effect immediately. The entertainment production tax credit is a program that provides tax incentives for film, television, and other entertainment productions in Pennsylvania.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Referred to FINANCE (on 03/14/2023)

Bill Topics

Macroeconomics
  • ‐ Industrial Policy
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

Loading...

bill summary

Loading...
Loading...