PAtax_creditmixed

Mixed-Use Development Tax Credit

MIXED-USE-DEV · Pennsylvania

Summary

$4.5M tax credits auctioned for qualifying mixed-use development projects. Taxpayers purchase credits via auction; proceeds finance project; taxpayers claim against tax liability. Distribution model: state_auction (deferred).

Benefit

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

Program metadata

Distribution: state_auction
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 (2)

requires_application: true
deferred_credit_auction_seeding: true

Source

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

PA Mixed-Use Development Program

Last verified: 2026-04-22

DEFERRED: Requires credit_auctions + distribution_model="state_auction". $4.5M pool.