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)
tax credits under section 1805-G, the entity may elect in
writing, according to procedures established by the Department
of Revenue, to transfer all or a portion of the credit to
shareholders, members or partners in proportion or the share of
the entity's distributive income to which the shareholder,
member or partner is entitled.
(b) Limitation.--A pass-through entity and a shareholder,
member or partner of a pass-through entity may not claim the
credit under subsection (a) for the same new job.
(c) Application.--A shareholder, member or partner of a
pass-through entity to whom a credit is transferred under
subsection (a) shall immediately claim the credit in the taxable
year in which the transfer is made. The shareholder, member or
partner may not carry forward, carry back, obtain a refund of or
sell or assign the credit.
Section 1808-G. Penalties.
(a) Failure to maintain operations.--A taxpayer which
receives a manufacturing tax credit and fails to maintain
existing operations related to the manufacturing tax credits in
this Commonwealth for a period of at least five years from the
start date must refund to the Commonwealth the total amount of
manufacturing tax credits granted. The Department of Revenue may
issue an assessment, including interest, additions and
penalties, for the total amount of each manufacturing tax credit
to be refunded to the Commonwealth.
(b) Failure to maintain jobs.--A taxpayer which receives a
manufacturing tax credit and fails to maintain new jobs along
with the increase in taxable payroll for a period of at least
five years from the start date must refund to the Commonwealth
the total amount of manufacturing tax credits granted. The
20150SB0112PN0910 - 8 -
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