Pennsylvania 2023-2024 Regular Session

Pennsylvania Senate Bill SB1272

Introduced
6/25/24  

Caption

In manufacturing and investment tax credit, further providing for definitions relating to rural jobs and investment tax credit, for rural growth funds, for claiming the tax credit and for revocation of tax credit certificates.

Impact

If passed, SB1272 would alter state tax law to better define the qualifications and processes for claiming tax credits related to manufacturing and investment in rural areas. The introduction of these provisions is intended to drive investment towards rural growth, thereby improving local economies and helping to create sustainable employment opportunities. The bill's provisions for revocation of tax credit certificates also establish a mechanism to ensure compliance with the stipulated conditions for tax credits.

Summary

SB1272 focuses on providing a manufacturing and investment tax credit aimed at fostering economic growth in rural areas. It introduces crucial definitions related to rural jobs, investment tax credits, and policies concerning rural growth funds. By incentivizing investment in rural regions, the bill aims to stimulate job creation and economic revitalization, making it a significant legislative effort to address economic disparities between urban and rural locales.

Sentiment

Overall, the sentiment towards SB1272 appears to be supportive, especially from those advocating for rural economic development. Proponents view it as a crucial step in balancing investments between urban and rural areas, believing it will help create jobs and enhance the quality of life in rural communities. However, there may also be concerns about the adequacy of the defined tax credit mechanisms and their effectiveness in attracting genuine investment without leading to abuse of the system.

Contention

Points of contention around SB1272 may arise regarding the specifics of tax credit qualifications and the potential for ineffective use of public funds. Critics could voice concerns about whether the bill provides sufficient oversight or accountability regarding the use of these tax incentives. Additionally, some may argue about the fairness of offering tax advantages to certain businesses over others, raising questions about equity in the tax system overall.

Companion Bills

No companion bills found.

Previously Filed As

PA HB1238

In manufacturing and investment tax credit, further providing for rural growth funds, for business firms, for tax credit certificates and for claiming the tax credit.

PA HB1667

In manufacturing and investment tax credit, further providing for definitions, for business firms and for tax credit certificates.

PA SB231

Provides premium tax credits for certain investments made in rural growth funds. (gov sig)

PA HB444

Establishes the La. Rural Jobs Act Tax Credit Program and authorizes a tax credit for rural growth investments made by rural growth funds (RE1 -$56,000,000 GF RV See Note)

PA SB1265

Investments; rural areas; tax credits

PA SB121

Provides premium tax credits for certain investments made in rural growth funds. (gov sig) (OR -$112,500,000 GF RV See Note)

PA H0837

Tax Credits for Investment in Rural Communities

PA HB1718

Relating to rural development funds and insurance tax credits for certain investments in those funds; authorizing fees.

PA HB4735

Relating to rural development funds and insurance tax credits for certain investments in those funds; authorizing fees.

PA HB4085

Revenue and taxation; creating Rural Jobs Act; tax credit; investment; ownership; reporting; effective date.

Similar Bills

No similar bills found.