Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2823: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in entertainment production tax credit, providing for Entertainment Economic Enhancement Program; and making a repeal.
Status: In committee, October 5, 2026
What the bill says
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in entertainment production tax credit, providing for Entertainment Economic Enhancement Program; and making a repeal.
From the introduced text, October 5, 2026:
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in entertainment production tax credit, providing for Entertainment Economic Enhancement Program; and making a repeal. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Article XVII-D of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended by adding a subarticle to read: SUBARTICLE F ENTERTAINMENT ECONOMIC ENHANCEMENT PROGRAM Section 1791-D. Scope of subarticle. This subarticle relates to the Entertainment Economic Enhancement Program. Section 1792-D. Definitions. The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Class 1 venue." A stadium, arena, other structure or property at which concerts are performed and which is either of the following: (1) all of the following: (i) located in a city of the first class or a county of the second class; (ii) owned by any of the (B) an authority formed …