61 Pa. Code § 11.1 - Organ and bone marrow donor tax credit
(a)
Applicable taxes. The
Organ and Bone Marrow Donor Act (35 P. S. §§
6120.1-6120.6) provides for an organ or bone
marrow donor tax credit to be claimed by a business firm against the taxes
imposed under Article III, IV, VI, VII, VIII or XV of the Tax Reform Code of
1971.
(b)
Apportionment of
credit of multistate business firms. The organ or bone marrow donor
tax credit that may be claimed against the taxes in subsection (a) by a
business firm subject to tax in more than one state shall be apportioned to
Pennsylvania by multiplying the credit by a fraction, the numerator of which is
the total amount paid in this Commonwealth during the tax period by the
business firm for compensation and the denominator of which is the total
compensation paid everywhere during the tax period.
Notes
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