72 Pa. Stat. § 8710-E

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 8710-E - Report and public information
(a) General rule.--The commission, in consultation with the department, shall annually report to the General Assembly on the Resource Enhancement and Protection Tax Credit Program as follows:
(1) The number of projects and the dollar amount of tax credits granted under the program in the aggregate, by best management practice and per project.
(2) The types, locations and costs of projects.
(3) The estimated benefits of the projects, including pollution reduction.
(b) Identity.--The identity of each taxpayer utilizing a resource enhancement and protection tax credit under this article and the amount of credits approved and utilized by each taxpayer shall be made available annually within a year of when the credits were granted and shall constitute a public record, notwithstanding any law providing for the confidentiality of tax records. This information regarding taxpayer use of resource enhancement and protection tax credits shall be made available in accordance with the laws applicable to public information and public records generally and need not be included in the annual report to the General Assembly.

72 P.S. § 8710-E

1971, March 4, P.L. 6, No. 2, art. XVII-E, § 1710-E, added 2007, July 25, P.L. 373, No. 55, §7, effective in 90 days [ 10/23/2007].