Pennsylvania § 3204 Determination of Pennsylvania rehearsal and tour expenses

Pennsylvania Statutes

§ 3204 — Determination of Pennsylvania rehearsal and tour expenses

Pennsylvania § 3204

Title 12COMMERCE AND TRADE

PartPART III

Ch. 32ENTERTAINMENT ECONOMIC ENHANCEMENT PROGRAM

This text of Pennsylvania § 3204 (Determination of Pennsylvania rehearsal and tour expenses) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

12 Pa. Cons. Stat. § 3204 (2026).

Text

(a)Determination.--When prescribing standards for determining which rehearsal or tour expenses are considered Pennsylvania rehearsal and tour expenses for purposes of computing the tax credit provided by this chapter, the department shall consider:

(1)The location where services are performed.

(2)The location where concert tour equipment is purchased, rented, delivered and used.

(3)The location where rehearsals or concerts are held.

(4)Other factors the department determines are relevant.

(b)Waiver.--The department may make a determination that the financial benefit to this Commonwealth resulting from the direct investment in or payments made to Pennsylvania rehearsal and concert facilities outweighs the benefit of maintaining the 60% Pennsylvania rehearsal expenses requirement

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(a) Determination.--When prescribing standards for determining which rehearsal or tour expenses are considered Pennsylvania rehearsal and tour expenses for purposes of computing the tax credit provided by this chapter, the department shall consider:

(1) The location where services are performed.

(2) The location where concert tour equipment is purchased, rented, delivered and used.

(3) The location where rehearsals or concerts are held.

(4) Other factors the department determines are relevant.

(b) Waiver.--The department may make a determination that the financial benefit to this Commonwealth resulting from the direct investment in or payments made to Pennsylvania rehearsal and concert facilities outweighs the benefit of maintaining the 60% Pennsylvania rehearsal expenses requirement contained in the definition of "qualified rehearsal and tour expense" under section 3202 (relating to definitions). If the determination is made, the department may waive the requirement that 60% of a tour's aggregate rehearsal expenses be comprised of Pennsylvania rehearsal expenses.