Pennsylvania sets decision deadlines for tour credit applications

The Department of Community and Economic Development must approve or deny covered applications within set deadlines. These deadlines apply to applications the department receives on or after January 1, 2026. A denial within 90 days must be final and in writing, state the reason, and identify each requirement the applicant must clarify or remedy. After the department receives information from the taxpayer to clarify or remedy the application, it must approve or deny within 60 days. A denial must be final, in writing, and state the reason. The 90-day period starts when the application period closes. The 60-day period starts when the department receives the taxpayer’s clarification or remedy information.

The Department of Community and Economic Development must develop written guidelines for the program and make them public. The guidelines explain how the concert rehearsal and tour tax credit program is carried out. The guidelines remain in effect until the department adopts regulations to replace them. The department must update the guidelines within 90 days after an amendment to the program takes effect. The guidelines must be posted on the department’s public website. They remain in effect until regulations replace them.