72 Pa. Stat. § 8707-B

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 8707-B - Time limitations

The termination date in section 41(h) of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 41(h) ) does not apply to a taxpayer who is eligible for the research and development tax credit under this article for the taxable year in which the Pennsylvania qualified research and development expense is incurred.

72 P.S. § 8707-B

Amended by P.L. TBD 2016 No. 84, § 18.1, eff. 7/13/2016.

1971, March 4, P.L. 6, No. 2, § 1707-B, added 1997, May 7, P.L. 85, No. 7, § 24, effective 7/1/1997. Amended 2002, June 29, P.L. 559, No. 89, § 27, effective 7/1/2002; 2006, July 12, P.L. 1137, No. 116, § 4, imd. effective.