PAtax_creditflat_per_unit

Pennsylvania Resource Manufacturing (PRM) Tax Credit

PRM · Pennsylvania

Summary

Per-gallon credit ($0.05/gal) for ethane production from natural gas. Long validity window 2017–2042; requires $1B+ capital investment and 2,500+ FTE jobs during construction phase.

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: 2017-01-01
Sunset: —
Application deadline: —
Transfer discount: —

Benefit components (1)

Name	Label	Benefit	Group
ethane_credit	Ethane production credit	$0	—

Hard requirements (2)

min_investmentRequires $1 billion or more capital investment during construction phase
min_new_jobsRequires 2,500 or more full-time equivalent (FTE) jobs during construction phase

Preference / tiering rules (0)

None.

NAICS industries (1)

325 Chemical Manufacturing

Geo zones (0)

Statewide / none specified.

Tags (1)

requires_application: true

Source

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

72 P.S. § 3201 et seq.

Last verified: 2026-04-22

Per-unit rate: $0.05/gallon. 25-year window. Discretionary program; requires threshold compliance.