Bill Text: PA HB1788 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for film production tax credits.

Spectrum: Slight Partisan Bill (Democrat 8-3)

Status: (Introduced - Dead) 2011-07-18 - Referred to FINANCE [HB1788 Detail]

Download: Pennsylvania-2011-HB1788-Introduced.html

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PRINTER'S NO. 2290
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1788 Session of2011
INTRODUCED BY YOUNGBLOOD, BARRAR, CRUZ, DAVIDSON, DONATUCCI, FABRIZIO, FLECK, W. KELLER, READSHAW, ROEBUCK AND STEPHENS, JULY 18, 2011
REFERRED TO COMMITTEE ON FINANCE, JULY 18, 2011
AN ACT
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," further providing for film production tax
credits.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1704-D of the act of March 4, 1971 (P.L.
6, No.2), known as the Tax Reform Code of 1971, added July 25,
2007 (P.L.373, No.55), is amended to read:
Section 1704-D. Film production tax credits.
A taxpayer may claim a tax credit against the qualified tax
liability of the taxpayer[.] if the taxpayer makes a
contribution in the amount of at least 10% of the amount of the
credit claimed to an organization which:
(1) is located in this Commonwealth; and
(2) is either:
(i) registered under section 5 of the act of
December 19, 1990 (P.L.1200, No.202), known as the
Solicitation of Funds for Charitable Purposes Act; or
(ii) exempt from registration under section 6 of the
Solicitation of Funds for Charitable Purposes Act.
Section 2. This act shall take effect immediately.
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