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PA SB137

PA SB137
In entertainment production tax credit, further providing for limitations.


summary

Introduced
01/22/2025
In Committee
01/22/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 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 annual cap on entertainment production tax credits from $100 million to $125 million. The tax credit program, which provides financial incentives to encourage film, television, and other entertainment production in Pennsylvania, will see its fiscal year spending limit raised by $25 million. The change will take effect for fiscal years beginning on or after July 1, 2025, meaning the higher cap will first apply in the 2025-2026 fiscal year. By increasing the available tax credits, the bill aims to make Pennsylvania more competitive in attracting entertainment production projects, which can bring economic benefits such as job creation and increased local spending. The bill will take effect immediately upon passage, though the actual credit cap increase is delayed until the specified fiscal year.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Referred to Finance (on 01/22/2025)

bill text


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