72 Pa. Stat. § 8756-D

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 8756-D - Determination of Pennsylvania production expenses.

In prescribing standards for determining which production expenses are considered Pennsylvania production expenses for purposes of computing the tax credit, the department shall consider:

(1) The location where services are performed.
(2) The location where supplies are consumed.
(3) Other factors the department determines are relevant.

72 P.S. § 8756-D

Added by P.L. TBD 2016 No. 84, § 30, eff. 7/13/2016.