PAtax_deductionpct_of_investment

Qualified Manufacturing Innovation & Reinvestment Deduction

QUAL-MANUF-DED · Pennsylvania

Summary

Deduction from corporate net income for $100M+ capital investment within 3 years in Pennsylvania manufacturing. Incentive type is deduction (reduces tax base, not liability).

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)

min_investmentMust invest $100 million or more in Pennsylvania manufacturing within 3 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

NEW incentive_type: tax_deduction. $100M+ threshold. 3-year investment window. CNIT base.