Senate Bill 1356 Printer's Number 1772

PENNSYLVANIA, June 4 - PRINTER'S NO. 1772

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1356

Session of

2026

INTRODUCED BY FLYNN, ROTHMAN, KANE AND HAYWOOD, JUNE 4, 2026

REFERRED TO FINANCE, JUNE 4, 2026

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "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 historic preservation incentive tax credit,

further providing for tax credit certificates.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 1703-H(b)(5)(ii) of the act of March 4,

1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is

amended to read:

Section 1703-H. Tax credit certificates.

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(b) Review, recommendation and approval.--

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(5) In granting tax credit certificates under this

article, the Department of Community and Economic

Development:

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