1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," in film production tax credit, further providing
11for the definitions of "qualified tax liability" and
12"taxpayer."

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. The definitions of "qualified tax liability" and
16"taxpayer" in section 1702-D of the act of March 4, 1971 (P.L.6, 
17No.2), known as the Tax Reform Code of 1971, amended or added 
18July 25, 2007 (P.L.373, No.55) and July 2, 2012 (P.L.751, 
19No.85), are amended to read:

20Section 1702-D. Definitions.

21The following words and phrases when used in this article
22shall have the meanings given to them in this section unless the

1context clearly indicates otherwise:

2* * *

3"Qualified tax liability." The liability for taxes imposed 
4under Article III, IV, VI, VII [or IX], VIII or XV. The term 
5shall not include any tax withheld by an employer from an 
6employee under Article III.

7* * *

8"Taxpayer." A film production company subject to tax under
9Article III, IV [or VI], VIII or XV. The term does not include
10contractors or subcontractors of a film production company.

11Section 2. This act shall take effect in 60 days.