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Senate Bill 321 Printer's Number 1679

PENNSYLVANIA, May 24 - PRIOR PRINTER'S NO. 329

PRINTER'S NO. 1679

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

321

Session of

2021

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

YUDICHAK, STEFANO AND LANGERHOLC, MARCH 10, 2021

SENATOR HUTCHINSON, FINANCE, AS AMENDED, MAY 24, 2022

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.

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.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

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