PAtax_creditpct_of_investment

Waterfront Development Tax Credit

WATERFRONT · Pennsylvania

Summary

Credit for donations to state-designated waterfront development organizations. Intermediary-dependent; see intermediary_org_type="waterfront_organization" (deferred to Amendment 02 seeding).

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 state-designated waterfront development organization

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (1)

deferred_intermediary_seeding: 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

DEFERRED: Requires qualified_intermediaries seeding. Currently tag-marked.