PAtax_creditflat_per_job

Keystone Special Development Zone (KSDZ) Tax Credit

KSDZ · Pennsylvania

Summary

Tax credit for businesses in designated Special Development Zones, restricted/transferable credits; job-creation-based.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (1)

  • zone_typeBusiness must be located in a designated Special Development Zone (KSDZ; zone_type=enterprise_zone per vocab; state-specific label in incentive_geo_zones)

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • enterprise_zone · Keystone Special Development Zone

Tags (1)

  • transferable_via_broker: true

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits
12 Pa.C.S. § 5702 et seq.
Last verified: 2026-04-22
Transferable. Restricted zones; application-gated.