PAtax_creditpct_of_investment
Pennsylvania Neighborhood Assistance Program (NAP) Tax Credit
NAP · Pennsylvania
Summary
Credit for cash contributions to community-based organizations for neighborhood revitalization. Intermediary-based (deferred).
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)
- intermediary_org_typeContribution must flow to approved neighborhood-based community organization
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (0)
Statewide / none specified.
Tags (1)
- deferred_intermediary_seeding: true
Source
72 P.S. § 3201 et seq.
Last verified: 2026-04-22
DEFERRED: Requires qualified_intermediaries seeding. Neighborhood organization type.