Chapter 5. Tax Reform Code of 1971
Index
- Article I. Short Title
- Article II. Tax For Education
- Article II-A. Local Sales Tax Situs
- Article II-B. Special Taxing Authority
- Article III. Personal Income Tax
- Article IV. Corporate Net Income Tax
- Article V. Corporation Income Tax [Repealed]
- Article VI. Capital Stock-Franchise Tax
- Article VII. Bank and Trust Company Shares Tax
- Article VII-A. Alternative Bank and Trust Company Shares Tax [Repealed]
- Article VIII. Title Insurance Companies Shares Tax
- Article VIII-A. Alternative Title Insurance Companies Shares Tax [Repealed]
- Article IX. Insurance Premiums Tax
- Article X. Excise Tax On Foreign Corporations [Repealed]
- Article XI. Gross Receipts Tax
- Article XI-A. Public Utility Realty Tax
- Article XI-B. Fuel Taxes [Repealed]
- Article XI-C. Realty Transfer Tax
- Article XI-D. Local Real Estate Transfer Tax
- Article XII. Cigarette Tax
- Article XII-A. Tobacco Products Tax
- Article XIII. Single Excise Tax On Certain Banks, Title Insurance Companies, Bank and Trust Companies and Trust Companies [Repealed]
- Article XIV. Franchise Surtax Alternative On Banks [Repealed]
- Article XIV-A. Franchise Surtax Alternative On Title Insurance and Trust Companies [Repealed]
- Article XV. Mutual Thrift Institutions Tax
- Article XVI. Financial Institution Alternative Franchise Tax [Repealed]
- Article XVI-A. Vehicle Rental Tax
- Article XVI-B. Nonlicensed Corporation Pari-Mutuel Wagering Tax
- Article XVII. Economic Revitalization Tax Credit [Repealed]
- Article XVII-A. Employment Incentive Payments
- Article XVII-A.1. Tax Credit and Tax Benefit Administration
- Article XVII-B. Research and Development Tax Credit
- Article XVII-C. Film Production Tax Credit [Repealed]
- Article XVII-D. Entertainment Production Tax Credit
- Article XVII-E. Resource Enhancement and Protection Tax Credit
- Article XVII-F. Educational Tax Credits
- Article XVII-G. Resource Manufacturing Tax Credit
- Article XVII-G.1. Educational Opportunity Scholarship Tax Credit
- Article XVII-H. Historic Preservation Incentive Tax Credit
- Article XVII-I. Community-Based Services Tax Credit
- Article XVII-J. Coal Refuse Energy and Reclamation Tax Credit
- Article XVII-K. Waterfront Development Tax Credit
- Article XVII-L. Pennsylvania Economic Development For a Growing Economy (Pa Edge) Tax Credits
- Article XVIII. Organ and Bone Marrow Donation Credit
- Article XVIII-A. Coal Waste Removal and Ultraclean Fuels Tax Credit [Repealed]
- Article XVIII-B. Tax Credit For New Jobs
- Article XVIII-C. City Revitalization and Improvement Zones
- Article XVIII-D. Volunteer Responder Retention and Recruitment Tax Credit
- Article XVIII-E. Mobile Telecommunications Broadband Investment Tax Credit
- Article XVIII-F. Innovate In Pa Tax Credit
- Article XVIII-G. Manufacturing and Investment Tax Credit
- Article XVIII-H. Tax Credits Relating to Beginning Farmers
- Article XIX. New Bank Tax Credit [Repealed]
- Article XIX-A. Neighborhood Assistance Tax Credit
- Article XIX-B. Neighborhood Improvement Zones
- Article XIX-C. Keystone Special Development Zone Program
- Article XIX-D. Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones
- Article XIX-E. Mixed-Use Development Tax Credit
- Article XIX-F. Keystone Innovation Zones
- Article XIX-G. Pennsylvania Housing Tax Credit
- Article XIX-H. Airport Land Development Zones
- Article XIX-I. Pennsylvania Child and Dependent Care Enhancement Program
- Article XX. Malt Beverage Tax
- Article XXI. Inheritance Tax
- Article XXIII. Public Transportation Assistance Fund
- Article XXIV. Fireworks
- Article XXV. Table Game Taxes
- Article XXVII. Procedure and Administration
- Article XXVIII. Tobacco Master Settlement Payment Revenue Bonds and Sale of Revenue
- Article XXIX. Governmental Obligations
- Article XXIX-A. Tax Amnesty Program [Deleted]
- Article XXIX-B. Homeowners' Century Tax Rebate [Expired]
- Article XXIX-C. Strategic Development Areas
- Article XXIX-D. Computer Data Center Equipment Incentive Program
- Article XXIX-E. Reduction of Tax Credits
- Article XXIX-F. Tax Amnesty Program For Fiscal Year 2009-2010
- Article XXIX-G. Tax Amnesty Program For Fiscal Year 2016-2017
- Article XXIX-H. Independent Public Schools
- Article XXX. General Provisions