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Manufacturing Tax Credit (MTC) Program

Pennsylvania Department of Community & Economic Development

Who can apply

Those eligible to apply are qualified taxpayers who increase their annual taxable payroll by $1,000,000 through the creation of new full-time jobs. Qualified taxpayers must be subject to the Personal Income Tax (excluding employer withholding), Corporate Net Income Tax, Capital Stock/Foreign Franchise Tax, Bank Shares Tax, Title Insurance Companies Shares Tax, Insurance Premiums Tax, Gross Receipts Tax, and Mutual Thrift Institutions Tax.

About this opportunity

Program provides tax credits to taxpayers who increase their annual taxable payroll by $1,000,000 through the creation of new full-time jobs. Tax credit awards shall be equal to 5% of the taxpayers increase in annual taxable payroll, if increased by at least $1,000,000 above a pre-determined base year amount.

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