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 neighborhood assistance tax credit, further
11providing for definitions and for tax credit.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The definition of "neighborhood assistance" in
15section 1902-A of the act of March 4, 1971 (P.L.6, No.2), known 
16as the Tax Reform Code of 1971, amended May 7, 1997 (P.L.85, 
17No.7), is amended and the section is amended by adding a
18definition to read:

19Section 1902-A. Definitions.--The following words, terms and
20phrases, when used in this article, shall have the meanings
21ascribed to them in this section, except where the context
22clearly indicates a different meaning:

1* * *

2"Neighborhood assistance." Furnishing financial assistance,
3labor, material and technical advice to aid in the physical
4improvement of any part or all of an impoverished area. The term 
5includes housing assistance to vulnerable populations.

6* * *

7"Vulnerable populations." The term includes, but is not
8limited to, veterans.

9Section 2. Section 1904-A(b.1) of the act, amended July 2,
102012 (P.L.751, No.85), is amended to read:

11Section 1904-A. Tax Credit.--* * *

12(b.1) The secretary shall take into special consideration,
13when approving applications for neighborhood assistance tax
14credits, applications which involve:

15(1) multiple projects in various markets throughout this
16Commonwealth; and

17(2) charitable food programs[.]; and

18(3) vulnerable populations.

19* * *

20Section 3. This act shall take effect in 60 days.