SB137 • 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.

Taxes

Passed Legislature

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

Sponsor: BARTOLOTTA
Last action: 2025-01-22
Official status: Referred to FINANCE, Jan. 22, 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.

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

2025-01-22 FINANCE
Referred to FINANCE, Jan. 22, 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. 83
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 137
Session of
2025
INTRODUCED BY BARTOLOTTA, COSTA, STEFANO, FONTANA, HUGHES,
STREET AND SCHWANK, JANUARY 22, 2025
REFERRED TO FINANCE, JANUARY 22, 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) introductory paragraph 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
discretion, award in one fiscal year up to:
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Section 2. The amendment of section 1716-D(a) introductory
paragraph of the act shall apply to fiscal years beginning on or
after July 1, 2025.
Section 3. This act shall take effect immediately.
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