Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 8904-G - Use of tax credits.(a) Claiming the credit.--Upon presentation of a tax credit certificate to the department, the taxpayer may claim a tax credit against the qualified tax liability.(b) Amount.--The tax credit may be claimed at an amount not to exceed 50% of the taxpayer's qualified tax liability for a single taxable year. Added by P.L. TBD 2020 No. 107, § 3, eff. 11/3/2020.