PENNSYLVANIA, March 10 - PRINTER'S NO. 329

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

321

Session of

2021

INTRODUCED BY BARTOLOTTA, COLLETT, SCAVELLO, ROBINSON, COSTA,

YUDICHAK AND STEFANO, MARCH 10, 2021

REFERRED TO FINANCE, MARCH 10, 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 heading of article, for scope of article, for

definitions, for credit for qualified film production

expenses, for film production tax credits, for carryover,

carryback and assignment of credit, for determination of

Pennsylvania production expenses, for limitations, for

reissuance of film production tax credits, for film

production tax credit districts, for penalty, for pass-

through entity and for report to General Assembly.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The heading of Article XVII-D and section 1701-D

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

Reform Code of 1971, are amended to read:

ARTICLE XVII-D

ENTERTAINMENT PRODUCTION TAX [CREDIT] CREDITS

AND INCENTIVES

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