THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MARSICO, BENNINGHOFF, ARGALL, BARRAR, BEYER, CREIGHTON, CUTLER, FAIRCHILD, GABLER, GRELL, GROVE, HARHART, HARPER, HICKERNELL, HUTCHINSON, KAUFFMAN, MENSCH, MILLER, MOUL, O'NEILL, PAYNE, PEIFER, PICKETT, PYLE, RAPP, REICHLEY, ROCK, ROHRER, SAYLOR, SCAVELLO, SCHRODER, STEVENSON, SWANGER, TALLMAN AND TRUE, FEBRUARY 13, 2009

REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 13, 2009  

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 film production tax credit, providing for

expiration of credit.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  The act of March 4, 1971 (P.L.6, No.2), known as

the Tax Reform Code of 1971, is amended by adding a section to

read:

Section 1713-D.  Sunset of credit.

Notwithstanding any other provision of this article, the

department shall not accept, review or approve an application

for credit for qualified film production expenses or enter into

a contract for a credit for qualified film production expenses

under section 1703-D on or after July 1, 2009.

Section 2.  This act shall take effect immediately.