PAtax_creditflat_per_project

Malt Beverage Tax Credit

MALT-BEV · Pennsylvania

Summary

Tax credit for capital expenditures in malt beverage production facilities within Pennsylvania. Eligibility period: calendar 2025; application deadline: April 1, 2026.

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 (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (3)

eligibility_period_start: 2025-01-01
eligibility_period_end: 2025-12-31
application_deadline: 2026-04-01

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

72 P.S. § 3201 et seq.

Last verified: 2026-04-22

Eligibility period (2025) distinct from application deadline (Apr 1, 2026). Uses tags for dates; see amendment 02 proposal.