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HB1317 • 2025

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
CIRESI
Last action
2025-04-28
Official status
Referred to FINANCE, April 28, 2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

What This Bill Does

  • An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-04-28 FINANCE

    Referred to FINANCE, April 28, 2025

Official Summary Text

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, further providing for limitations.

Current Bill Text

Read the full stored bill text 
PRINTER'S NO. 1510
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1317
Session of
2025
INTRODUCED BY CIRESI, GIRAL, SANCHEZ, HADDOCK, BURGOS, HILL-
EVANS, ABNEY, PIELLI, GUENST, NEILSON, MALAGARI, RIVERA,
BRENNAN, BOROWSKI, HOHENSTEIN, INGLIS, D. WILLIAMS, WARREN
AND HARKINS, APRIL 28, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in entertainment production tax credit, further
providing for limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1716-D(a) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
to read:
Section 1716-D. Limitations.
(a) Cap.--Except for tax credits reissued under section
1716.1-D, in no case shall the aggregate amount of tax credits
awarded in any fiscal year under this subarticle exceed
[$100,000,000] $125,000,000. The department may, in its
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discretion, award in one fiscal year up to:
(1) Thirty percent of the dollar amount of film
production tax credits available to be awarded in the next
succeeding fiscal year.
(2) Twenty percent of the dollar amount of film
production tax credits available to be awarded in the second
successive fiscal year.
(3) Ten percent of the dollar amount of film production
tax credits available to be awarded in the third successive
fiscal year.
* * *
Section 2. The amendment of section 1716-D(a) of the act
shall apply to fiscal years beginning on or after July 1, 2025.
Section 3. This act shall take effect immediately.
20250HB1317PN1510 - 2 -
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