Pennsylvania HB34 establishes a disaster lodging tax credit for hotels and recreational campgrounds offering discounts to disaster victims.
Pennsylvania HB34 amends the Tax Reform Code of 1971 to create a disaster lodging tax credit program. Qualified hotels and recreational campgrounds can claim a tax credit equal to 100% of discounts provided to residents whose primary residences were affected by a disaster. The tax credit can be carried over for up to five years but cannot be carried back or refunded. Hotels and campgrounds cannot sell or assign the tax credit. The Department of Revenue reviews applications and issues certificates for approved credits by December 31 each year.
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