PAtax_creditpct_of_payroll

Manufacturing and Investment Tax Credit

MANUF-INVEST · Pennsylvania

Summary

Credit of 5% of payroll increase for manufacturing companies; requires minimum $1M payroll increase and 5-year job maintenance.

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 (2)

min_investmentMust increase payroll by at least $1 million
maintain_jobs_yearsJobs must be maintained for at least 5 years

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Source

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

72 P.S. § 3201 et seq.

Last verified: 2026-04-22

5% of payroll increase. Min $1M payroll increase. 5-year maintenance requirement.