72 Pa. Stat. § 8709-J
Current through Pa Acts 2024-53, 2024-56 through 2024-92
In addition to reducing or eliminating the qualified tax liability of a qualified taxpayer, a tax credit under this article may be applied to reduce or eliminate the qualified tax liability of any affiliate of a qualified taxpayer. An affiliate may only use a tax credit during a taxable year for which use of the credit is authorized under sections 1704-J(c)(4) and 1706-J.
72 P.S. § 8709-J