Provides that the aggregate amount of pass-through entity credits claimed by all partners, members or shareholders of an electing partnership or electing S corporation shall not exceed eighty-seven percent of the tax due.
Same As
Provides that the aggregate amount of pass-through entity credits claimed by all partners, members or shareholders of an electing partnership or electing S corporation shall not exceed eighty-seven percent of the tax due.
Provides that the aggregate amount of pass-through entity credits claimed by all partners, members or shareholders of an electing partnership or electing S corporation shall not exceed eighty-seven percent of the tax due.
Authorizes certain penalties to be assessed against members of a limited liability company and partners of a limited liability partnership or partnership.
In general provisions relating to partnerships and limited liability companies, providing for duties of nonprofit corporations in public-private partnerships with the Commonwealth.
Prohibits any person, corporation, association or partnership who rents helmets or provides helmets to customers as part of their business from renting or providing a helmet that has sustained an impact.
Prohibits any person, corporation, association or partnership who rents helmets or provides helmets to customers as part of their business from renting or providing a helmet that has sustained an impact.
Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.
Includes not-for-profit corporations and public television or radio corporations in the definition of business entity; allows such entities to claim the newspaper and broadcast media jobs tax credit.