Pennsylvania Disclosure Regimes

State Year of Disclosure Law Specific Subsidy Program Affected by Law
(*Means Update to Earlier Law)		 Disclosure Law State Statute Excerpt Subsidies in Sample? (Y/N) Internal Disclosure? (Y/N) External Disclosure? (Y/N)
Pennsylvania 1994 Neighborhood Assistance Tax Credit Act 1994-48, HB 868 72 P.S. § 8904-A, 72 P.S. § 8908-A THE SECRETARY OF COMMUNITY AFFAIRS IS HEREBY AUTHORIZED TO PROMULGATE RULES AND REGULATIONS FOR THE APPROVAL OR DISAPPROVAL OF SUCH PROPOSALS BY BUSINESS FIRMS OR PRIVATE COMPANIES AND PROVIDE A LISTING OF ALL APPLICATIONS RECEIVED AND THEIR DISPOSITION IN EACH FISCAL YEAR TO THE GENERAL ASSEMBLY BY OCTOBER 1 OF THE FOLLOWING FISCAL YEAR. N N Y
Pennsylvania 1998 Keystone Opportunity Zone Act 1998-92, HB 2328 73 P.S. § 820.702 Annual real property report.--Every KEYSTONE OPPORTUNITY ZONE shall submit to the department an annual report by JANUARY 31 of each calendar year of all real property and the owners and addresses of that real property at any time during the PRECEDING year which is located in a designated keystone opportunity zone. N N Y
Pennsylvania 1999 Employee Incentive Payments Act 1999-63, HB 1848 72 P.S. § 8706-A SECTION 1706-A. TIME LIMITATIONS AND REPORT.--EMPLOYMENT INCENTIVE PAYMENTS SHALL NOT BE AVAILABLE FOR EMPLOYEES HIRED AFTER DECEMBER 31, 2004, UNLESS REENACTED BY THE GENERAL ASSEMBLY. NOT LATER THAN JULY 1, 2004, THE SECRETARY OF PUBLIC WELFARE SHALL REPORT TO THE GENERAL ASSEMBLY ON THE EFFECTIVENESS OF INCENTIVE PAYMENTS TO ENCOURAGE THE EMPLOYMENT OF GENERAL ASSISTANCE AND TEMPORARY ASSISTANCE TO NEEDY FAMILIES RECIPIENTS AND RECOMMEND WHETHER THE PROGRAM SHOULD BE CONTINUED. CREDITS MAY BE CLAIMED AGAINST TAXES PAYABLE FOR TAX YEARS BEGINNING JANUARY 1, 2000, AND THEREAFTER, AND MAY BE CLAIMED FOR EMPLOYEES HIRED AFTER DECEMBER 31, 1999. N N Y
Pennsylvania 2004 Machinery and Equipment Loan Program Act 2004-12 (S.B. 778), P.L. 99, § 2, approved Feb. 12, 2004 12 Pa.C.S. § 2901 Section 2911. REPORTS TO GENERAL ASSEMBLY.

(A) ANNUAL REPORTS.--ON OR BEFORE SEPTEMBER 1 OF EACH YEAR, THE SECRETARY SHALL PROVIDE A REPORT TO THE SECRETARY OF THE SENATE AND TO THE CHIEF CLERK OF THE HOUSE OF REPRESENTATIVES.

THE REPORT SHALL DESCRIBE ALL RELEVANT ACTIVITIES OF THE DEPARTMENT PURSUANT TO THIS CHAPTER AND SHALL INCLUDE THE FOLLOWING:

(1) LIST OF BUSINESS ENTERPRISES RECEIVING LOANS FROM THE FUND AND THE AMOUNTS AND TERMS OF THIS ASSISTANCE.

(2) LOAN AMOUNTS REPAID. INFORMATION UNDER THIS PARAGRAPH MAY BE REPORTED IN THE AGGREGATE.

(3) LOANS OUTSTANDING, BALANCES DUE AND ANY PENALTIES IMPOSED. INFORMATION UNDER THIS PARAGRAPH MAY BE REPORTED IN THE AGGREGATE.

(4) JOBS CREATED BY BUSINESSES RECEIVING FUNDS IN PREVIOUS YEARS. INFORMATION UNDER THIS PARAGRAPH MAY BE REPORTED IN THE AGGREGATE.

(5) OTHER RELEVANT INFORMATION AS DETERMINED BY THE SECRETARY.

(B) AVAILABILITY OF DEPARTMENTAL REPORTS.--REPORTS PREPARED BY THE SECRETARY UNDER SECTION 2906(E) (RELATING TO APPLICATION AND ADMINISTRATION) SHALL BE MADE AVAILABLE UPON REQUEST TO MEMBERS OF THE GENERAL ASSEMBLY.		 Y N Y
Pennsylvania 2004 Alternative Fuels Incentive Fund Act 2004-178, SB 255 73 P.S. § 1647.3 "The department shall annually make a report to the ENVIRONMENTAL RESOURCES AND ENERGY COMMITTEE OF THE SENATE AND THE ENVIRONMENTAL RESOURCES AND ENERGY COMMITTEE OF THE HOUSE OF REPRESENTATIVES on the activities undertaken pursuant to this act, including the number of grants awarded, rebates given and other expenditures from the fund."
 N N Y
Pennsylvania 2006 Real Property Tax Abatements in Strategic Development Areas Act 2006-151, SB 854 72 P.S. § 9942-C Abatements provided to property in Strategic Development Area: "EVERY STRATEGIC DEVELOPMENT AREA SHALL SUBMIT TO THE DEPARTMENT AN ANNUAL REPORT BY JANUARY 31 OF EACH CALENDAR YEAR OF ALL REAL PROPERTY LOCATED IN A DESIGNATED STRATEGIC DEVELOPMENT AREA AND THE OWNERS AND ADDRESSES OF THAT REAL PROPERTY AT ANY TIME DURING THE PRECEDING YEAR." N N Y
Pennsylvania 2007 Neighborhood Assistance Tax Credit* Act 2007-55, SP 97 75 P.S. § 8904-A, 72 P.S. § 8908-A Updates information previously requried to be included in internal report. "THE SECRETARY SHALL PROVIDE A REPORT LISTING OF ALL APPLICATIONS RECEIVED AND THEIR DISPOSITION IN EACH FISCAL YEAR TO THE GENERAL ASSEMBLY BY OCTOBER 1 OF THE FOLLOWING FISCAL YEAR. THE SECRETARY’S REPORT SHALL INCLUDE ALL TAXPAYERS UTILIZING THE CREDIT AND THE AMOUNT OF CREDITS APPROVED, SOLD OR ASSIGNED. NOTWITHSTANDING ANY LAW PROVIDING FOR THE CONFIDENTIALITY OF TAX RECORDS, THE INFORMATION IN THE REPORT SHALL BE PUBLIC INFORMATION AND ALL REPORT INFORMATION SHALL BE POSTED ON THE SECRETARY’S INTERNET WEBSITE." N Y N
Pennsylvania 2007 Film Production Tax Credit Act 2007-55, SB 97 72 P.S. § 8720-D GENERAL RULE.-- NO LATER THAN JUNE 1, 2008, AND SEPTEMBER 1 OF EACH YEAR THEREAFTER, THE SECRETARY OF COMMUNITY AND ECONOMIC DEVELOPMENT SHALL SUBMIT A REPORT TO THE GENERAL ASSEMBLY SUMMARIZING THE EFFECTIVENESS OF THE TAX CREDIT PROVIDED BY THIS ARTICLE. THE REPORT SHALL INCLUDE THE NAME OF THE FILM PRODUCED, THE NAMES OF ALL TAXPAYERS UTILIZING THE CREDIT AS OF THE DATE OF THE REPORT, AND THE AMOUNT OF CREDITS APPROVED FOR, UTILIZED BY OR SOLD OR ASSIGNED BY EACH TAXPAYER. THE REPORT MAY ALSO INCLUDE ANY RECOMMENDATIONS FOR CHANGES IN THE CALCULATION OR ADMINISTRATION OF THE TAX CREDIT. THE REPORT SHALL BE SUBMITTED TO THE CHAIRMAN AND MINORITY CHAIRMAN OF THE APPROPRIATIONS AND FINANCE COMMITTEES OF THE SENATE AND THE CHAIRMAN AND MINORITY CHAIRMAN OF THE APPROPRIATIONS AND FINANCE COMMITTEES OF THE HOUSE OF REPRESENTATIVES. IN ADDITION TO THE INFORMATION SET FORTH ABOVE, THE REPORT SHALL INCLUDE THE FOLLOWING INFORMATION, WHICH SHALL BE SEPARATED BY GEOGRAPHIC LOCATION WITHIN THIS COMMONWEALTH:
(1) THE AMOUNT OF CREDITS CLAIMED DURING THE FISCAL YEAR BY FILM.
(2) THE TOTAL AMOUNT SPENT IN THIS COMMONWEALTH DURING THE FISCAL YEAR BY FILM.
(3) THE TOTAL AMOUNT OF TAX REVENUES GENERATED BY THIS COMMONWEALTH DURING THE FISCAL YEAR BY FILM.
(4) THE TOTAL NUMBER OF JOBS CREATED DURING THE FISCAL YEAR BY THE FILM, INCLUDING THE DURATION OF THE JOBS.
(B) PUBLIC INFORMATION.-- NOTWITHSTANDING ANY LAW PROVIDING FOR THE CONFIDENTIALITY OF TAX RECORDS, THE INFORMATION IN THE REPORT SHALL BE PUBLIC INFORMATION AND ALL REPORT INFORMATION SHALL BE POSTED ON THE DEPARTMENT’S INTERNET WEB SITE.		 N Y Y
Pennsylvania 2008 Alternative Fuels Incentive Fund* Act 2008, SB 22 75 P.S. § 1647.3 "THE DEPARTMENT SHALL PUBLISH GUIDELINES AS NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SUBSECTION AND MAINTAIN A REGISTRY OF ALL GRANT RECIPIENTS ON THE DEPARTMENT'S PUBLICLY ACCESSIBLE WORLD WIDE WEB SITE." N Y Y
Pennsylvania 2008 Alternative Energy Development Program Act 2008, HB 1 73 P.S. § 1649.307 "he authority shall provide an annual report to the chairman and minority chairman of the Appropriations Committee of the Senate and the chairman and minority chairman of the Appropriations Committee of the House of Representatives by October 1, 2009, and October 1 of each year thereafter. The report shall be posted and maintained on the authority’s official Internet website and shall include:
(1) A list of all loans and grants approved and loans repaid during the previous fiscal year, including the name and address of each recipient, the amount of the loan or grant and a detailed description of each approved project.
(2) The estimated energy benefits to date for all projects receiving funding during that fiscal year, including an explanation of the method used to arrive at the estimated savings.
(3) Recommendations regarding any potential amendments to this act to include new energy technologies that provide alternative energy sources that encourage or promote energy independence.
(4) A description of how the program will save energy in this Commonwealth."		 N Y Y
Pennsylvania 2010 Gaming Economic Development fund (funds Infrastructure Development Grants Act 2010-1, SB 711 4 Pa. C.S. 1407 "(e) Annual report.-- The Office of the Budget, in cooperation with the Department of Community and Economic Development and the Commonwealth Financing Authority, shall submit an annual report of all distribution of funds under this section to the chairman and minority chairman of the Appropriations Committee of the Senate, the chairman and minority chairman of the Community, Economic and Recreational Development Committee of the Senate, the chairman and minority chairman of the Appropriations Committee of the House of Representatives and the chairman and minority chairman of the Gaming Oversight Committee of the House of Representatives. The report shall include detailed information relating to transfers made from the Pennsylvania Gaming Economic Development and Tourism Fund and all reimbursements, distributions and payments made under subsection (b) or the act of July 25, 2007 (P.L.342, No.53), known as Pennsylvania Gaming Economic Development and Tourism Fund Capital Budget Itemization Act of 2007. The report shall be submitted by August 31, 2010, and by August 31 of each year thereafter.

(f) Local report.-- A city of the first class, city of the second class, county of the second class, convention center or convention center authority, sports and exhibition authority of a county of the second class, urban redevelopment authority, airport authority or other entity that receives money from the fund pursuant to an Economic Development Capital Budget under subsection (b) or the Pennsylvania Gaming Economic Development and Tourism Fund Capital Budget Itemization Act of 2007 shall submit an annual report to the Office of the Budget. The report shall include detailed information, including records of expenditures, payments and other distributions made from funds received under subsection (b). The initial report shall include information on all funds received prior to August 31, 2010. The report shall be submitted by August 31, 2010, and by August 31 of each year thereafter until all funds under this section are distributed or received. An entity that receives funds for the first time after the effective date of this section shall submit its initial report by August 31 of the year following receipt of the funds."		 Y N Y
Pennsylvania 2012 Resource Manufacturing Tax Credit Act 2012-85 72 P.S. § 8710-G By October 1, 2018, and October 1 of each year thereafter, the department shall submit a report on the tax credit provided by this article to the chairman and minority chairman of the Appropriations Committee of the Senate, the chairman and minority chairman of the Finance Committee of the Senate, the chairman and minority chairman of the Appropriations Committee of the House of Representatives and the chairman and minority chairman of the Finance Committee of the House of Representatives. The report must include the names of the qualified taxpayers utilizing the tax credit as of the date of the report and the amount of tax credits approved for, utilized by or sold or assigned by a qualified taxpayer.

(d) PUBLICATION.— The reports required by this section shall be public records and shall be available electronically on the Internet website of either the department or the Department of Community and Economic Development. The reports required by this section shall not contain “confidential proprietary information” as defined in section 102 of the act of February 14, 2008 (P.L. 6, No. 3), known as the Right-to-Know Law.		 N Y Y
Pennsylvania 2013 City Revitalization and Improvement Zones Act 2013-52, HB 465 72 P.S. § 8807-C, 72 P.S. § 8811-C, 72 P.S. § 8813-C, 72 P.S. § 8819-C N N Y
Pennsylvania 2016 General Law for oversight Act 2016-100 (S.B. 1227), § 1, approved July 20, 2016, eff. July 20, 2016 71 P.S. §  240.7B "Section 607-B. Expenditures.
(a) Expenditure reports.— Commonwealth agencies shall make monthly expenditure data available to the office. The data shall be provided within seven days after the end of each month. The monthly data shall include a summary of the last monthly submission. The data shall be provided in finished reports or electronically, as provided in this act. The data shall be provided by fund, by appropriation, by department and by organization within each department and shall include:
(1) Number of filled personnel positions and their cost.
(2) Itemized personnel vacancies and their cost.
(3) New positions created and their cost.
(4) Wage and overtime costs.
(5) Allotments and expenditures for itemized personnel expenses.
(6) Allotments and expenditures for itemized operating expenses.
(7) Allotments and expenditures for itemized fixed assets.
(8) The rate of expenditures in appropriations for major subsidy and grant programs during the month."		 N N Y
Pennsylvania 2016 City Revitalization and Improvement Zones* Act 2016-84, HB 1198 72 P.S. § 8807-C, 72 P.S. § 8811-C, 72 P.S. § 8813-C, 72 P.S. § 8819-C Section 1807-C. Qualified businesses.
(a) List.— By June 1 following the end of the baseline year, and for every year thereafter, each contracting authority shall file with the department a complete list of all businesses located in the zone and all construction contractors businesses engaged in construction, acquisition, development, construction, including infrastructure and site preparation, reconstruction or renovation of a facility in the zone in the prior calendar year. The list shall include for each business the address, the names of the business owners or corporate officers, State tax identification number and parcel number and a map of the zone with parcel numbers.
(b) Time.— If the list under subsection (a) is not timely provided to the department, no eligible State tax shall be certified by the department for the prior calendar year.
(c) Audit.— The contracting authority shall hire an independent auditing firm to perform an annual audit verifying all of the following: and shall submit the audit to the Department of Community and Economic Development and the Department of Revenue as well as post on the contracting authority’s publicly accessible Internet website:
(1) The correct amount of the eligible local tax was submitted to the local taxing authorities.
(2) The local taxing authorities transferred the correct amount of eligible local tax to the State Treasurer.
(3) The moneys transferred to the fund were properly expended in accordance with this article.
(4) The correct amount was requested under section 1812-C(c).

(d) Confidential report.— No later than October 15 of the baseline year and each year thereafter, the department and the local taxing authority shall provide the contracting authority with a report detailing the baseline tax amount for each qualified business and the amount of eligible tax paid by each qualified business. The report shall be confidential and shall not be publicly accessible under the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

Section 1819-C. Review.
(a) Department of Community and Economic Development.— By December 31, 2021, the Department of Community and Economic Development shall, in cooperation with the office and the department, complete a review and analysis of all active zones. The review shall include an analysis of:
(1) The number of new jobs created.
(2) The cost to and impact of the zones on the Commonwealth and the revenue of the Commonwealth.
(3) Economic development to the city, or municipality in a zone and to the Commonwealth.
(4) Any negative impact on adjacent municipalities or the Commonwealth.
(b) Other review.— By June 30, 2021, the Independent Fiscal Office shall complete a review and analysis of all zones. The review shall include an analysis of the factors under subsection (a).
(c) Posting.— Reviews under subsections (a) and (b) shall be posted on the Department of Community and Economic Development’s publicly accessible Internet website as well as the Independent Fiscal Office’s publicly accessible Internet website		 N Y N
Pennsylvania 2016 Video Game Production Tax Credit Act 2016-84, HB 1198 72 P.S. §  8760-D, 72 P.S. §  8761-D No later than June 1 of the second year that commences after the effective date of this section, and September 1 of each year thereafter, the Secretary of Community and Economic Development shall submit a report to the General Assembly summarizing the effectiveness of the tax credit. The report shall be submitted to the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Finance Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives and the chairperson and minority chairperson of the Finance Committee of the House of Representatives. I
(b) Public information.— Notwithstanding any law providing for the confidentiality of tax records, the information in the report shall be public information, and all report information shall be posted on the department’s publicly accessible Internet website.		 N Y Y
Pennsylvania 2016 Concert Rehearsal and Tour Tax Credit Act 2016-84, HB 1198 72 P.S. §  8740-D, No later than June 1, 2018, and September 1 of each year thereafter, the Secretary of Community and Economic Development shall submit a report to the General Assembly summarizing the effectiveness of the tax credits provided by this subarticle. The report shall include the name of the tours which rehearsed in this Commonwealth, the names of all taxpayers utilizing the tax credit as of the date of the report and the amount of tax credits approved for each taxpayer. The report may also include any recommendations for changes in the calculation or administration of the tax credits provided by this subarticle. The report shall be submitted to the chairman and minority chairman of the Appropriations Committee of the Senate, the chairman and minority chairman of the Finance Committee of the Senate, the chairman and minority chairman of the Appropriations Committee of the House of Representatives and the chairman and minority chairman of the Finance Committee of the House of Representatives. N N Y
Pennsylvania 2017 Entertainment Economic Enhancement Program Act 2017-43, HB 542 72 P.S. § 8781-D No later than June 1, 2018, and September 1 of each year thereafter, the Secretary of Community and Economic Development shall submit a report to the General Assembly summarizing the effectiveness of the tax credits provided by this subarticle. The report shall include the name of the tours which rehearsed in this Commonwealth, the names of all recipients awarded a tax credit as of the date of the report and the amount of tax credits approved for each recipient. The report may also include recommendations for changes in the calculation or administration of the tax credits provided under this subarticle. The report shall be submitted to the chairperson and minority chairperson of the Appropriations Committee of the Senate, the chairperson and minority chairperson of the Finance Committee of the Senate, the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives and the chairperson and minority chairperson of the Finance Committee of the House of Representatives. N N Y
Pennsylvania 2018 Neighborhood Assistance Tax Credit* Act 2018-100, HB 645 78 P.S. § 8904-A, 72 P.S. § 8908-A "The Department of Community and Economic Development shall issue a report within 12 months of the effective date of this section and each five years thereafter. The report shall include a funding evaluation of the neighborhood assistance program and recommendations for the tax credit, specifically including ways the department can interact with and promote the inclusion of community organizations that have not previously been included in projects receiving credits. Copies of the report shall be submitted to the chair and minority chair of the Finance Committee of the Senate and the chair and minority chair of the Finance Committee of the House of Representatives." N N Y
Pennsylvania 2019 Act 2019-13 (HB 262) 72 P.S. § 8921-D Creation of Keystone Opportunity Zones: (1) Persons and businesses within an additional keystone opportunity expansion zone authorized under subsection (a) shall be entitled to all tax exemptions, deductions, abatements or credits under this section and exemptions for sales and use tax under section 511(a) or 705(a) of the KOZ Act for a period of 10 years.
(2) Exemptions for sales and use taxes under sections 511 and 705 of the KOZ Act shall commence upon issuance of a certificate under section 307 of the KOZ Act by the department.

(e) Disapproval.— If the department does not approve of a designation as an additional keystone opportunity expansion zone of a parcel under subsection (d), the department shall hold a public hearing in the municipality for which the application was made within 30 days of the disapproval. The Secretary of Community and Economic Development, or a designee, shall provide the following information at the public hearing:
(1) The reason for the disapproval.
(2) The estimated number of new jobs that would have been created in the parcel.
(3) The estimated dollar amount of new investment that would have been made in the parcel.
(4) An alternative economic development plan developed by the department that would, if implemented, provide an equivalent number of jobs and amount of investment in the municipality for which the application was made.
(f) Transparency.— The department shall conduct the public hearing required under subsection (e) in accordance with applicable provisions of 65 Pa.C.S. Ch. 7 (relating to open meetings).		 Y
Pennsylvania 2019 Historic Preservation Incentive Tax Credit Act 2019-13 72 P.S. § 8707.1-H "By October 1, 2020, and October 1 of each year thereafter, the Department of Community and Economic Development shall submit a report on the tax credit under this article to:
(1) The chairperson and minority chairperson of the Appropriations Committee of the Senate.
(2) The chairperson and minority chairperson of the Appropriations Committee of the House of Representatives.
(3) The chairperson and minority chairperson of the Finance Committee of the Senate.
(4) The chairperson and minority chairperson of the Finance Committee of the House of Representatives.
(b) Report content.— The report shall include:
(1) The list of completed projects that have been awarded tax credits.
(2) The amount of Federal rehabilitation tax credits received by each completed project.
(3) The amount of State historic preservation incentive tax credits received by each completed project.
(4) Total project costs and the amount of private investment in each completed project.
(5) The total number of completed projects placed into service in the past year that were vacant for at least 12 months prior to commencement of rehabilitation work.
(6) The total number of completed projects placed into service in the past year that had not paid property taxes for at least 12 months prior to the commencement of rehabilitation work.
(7) The total number of temporary construction jobs and permanent jobs created by completed projects placed into service in the prior year.
(8) The amount of workforce housing projects placed into service in the prior year.
(c) Information to be posted on public Internet website.— Notwithstanding any law providing for the confidentiality of tax records, the information in the report shall be public information and shall be posted on the Department of Community and Economic Development’s publicly accessible Internet website."		 N Y Y
Pennsylvania 2021 County Block Grants Act 2021-1, SB 109 72 P.S. § 134-C A county providing grants under this subsection shall compile a report, which shall include the following:
(i) A list of each grant awarded under the program.
(ii) The name and address of each grant recipient.
(iii) The amount of the grant and a description of the financial impact to the grantee for which the grant was awarded.
(iv) The name of the CEDO or CDFI that processed the grant.
(12) A report required under paragraph (11) shall be submitted to the department by August 31, 2021. The department shall prepare a consolidated report with information from all counties and shall submit the report to the chairperson and minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives by September 30, 2021. The report shall also be posted and maintained on the county’s and department’s publicly accessible Internet website.		 N Y N