72 Pa. Stat. § 1604-W

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 1604-W - Prohibitions.

The following apply:

(1) A taxpayer is not entitled to carry over, carry back or sell, assign or transfer a tax credit under this article.

(2) A taxpayer may not claim a tax credit for the same employment-related expenses used to claim a tax credit on a return filed by another taxpayer.

72 P.S. § 1604-W

Added by P.L. TBD 2023 No. 34,§ 8, eff. 12/13/2023.