PENNSYLVANIA, January 31 - PRINTER'S NO. 214

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

251

Session of

2023

INTRODUCED BY ARGALL, SCHWANK, STEFANO, KANE, BREWSTER, AUMENT,

MASTRIANO AND FONTANA, JANUARY 31, 2023

REFERRED TO FINANCE, JANUARY 31, 2023

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 historic preservation incentive tax credit,

further providing for definitions.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definition of "qualified taxpayer" in section

1702-H of the act of March 4, 1971 (P.L.6, No.2), known as the

Tax Reform Code of 1971, is amended to read:

Section 1702-H. Definitions.

The following words and phrases when used in this article

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

context clearly indicates otherwise:

* * *

"Qualified taxpayer." Any natural person, corporation,

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