PENNSYLVANIA, October 18 - PRINTER'S NO. 1149

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

906

Session of

2021

INTRODUCED BY ROBINSON, BARTOLOTTA, YUDICHAK, LANGERHOLC,

STEFANO, VOGEL AND BREWSTER, OCTOBER 18, 2021

REFERRED TO FINANCE, OCTOBER 18, 2021

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," in entertainment production tax credit, further

providing for definitions, for credit for qualified film

production expenses, for carryover, carryback and assignment

of credit, for limitations, for reissuance of film production

tax credits and for pass-through entity.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definition of "multifilm" in section 1711-D

of the act of March 4, 1971 (P.L.6, No.2), known as the Tax

Reform Code of 1971, added June 30, 2021 (P.L.124, No.25), is

amended and the section is amended by adding a definition to

read:

Section 1711-D. Definitions.

The following words and phrases when used in this subarticle

shall have the meanings given to them in this section unless the

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