PRINTER'S NO.
1773
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1320
Session of 2011
INTRODUCED BY DENLINGER, M. K. KELLER, AUMENT, BAKER, BARRAR,BOYD, BROOKS, CAUSER, CLYMER, COX, CUTLER, DAVIDSON, ELLIS,EVERETT, FLECK, GEIST, GIBBONS, GINGRICH, GOODMAN, GRELL,GROVE, HARHART, HARRIS, HESS, HICKERNELL, JOHNSON, JOSEPHS,KAUFFMAN, KNOWLES, KULA, LAWRENCE, LONGIETTI, MAJOR,MARSHALL, METCALFE, MILLARD, MILLER, MOUL, MURT, OBERLANDER,M. O'BRIEN, O'NEILL, PETRARCA, PICKETT, PYLE, RAPP, REESE,REICHLEY, ROCK, SIMMONS, STERN, STEVENSON, SWANGER, TALLMAN,TOEPEL, VULAKOVICH AND WHITE, MAY 5, 2011REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS, MAY 5,2011AN ACTEstablishing the Agricultural Capital Investment Tax CreditProgram for the modernization or expansion of agriculturaloperations in this Commonwealth; establishing a sponsorshipprogram; authorizing the transferability of tax credits; andimposing powers and duties on the Department of Agriculture.The General Assembly of the Commonwealth of Pennsylvaniahereby enacts as follows:Section 1. Short title.This act shall be known and may be cited as the AgriculturalCapital Investment Tax Credit Act.Section 2. Definitions.The following words and phrases when used in this act shallhave the meanings given to them in this section unless thecontext clearly indicates otherwise:"Agricultural erosion and sediment control plan." A site-
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specific plan that does all of the following:(1) Meets the requirements of the act of June 22, 1937(P.L.1987, No.394), known as The Clean Streams Law, and 25Pa. Code Ch. 102 (relating to erosion and sediment control).(2) Identifies best management practices to minimizeaccelerated erosion and sediment from an agriculturaloperation."Agricultural operation." A normal agricultural operation asdefined under section 2 of the act of June 10, 1982 (P.L.454,No.133), referred to as the Right-to-Farm Law."Agricultural operation modernization or expansion plan." Acomprehensive document that summarizes the operational andfinancial objectives of a business and contains detailed plansand budgets showing how the objectives are to be realizedthrough investment in modernization or expansion of theagricultural operation."Business firm." An entity authorized to do business in thisCommonwealth and subject to the taxes imposed under Article III,IV, VI, VII, VIII, IX or XV of the act of March 4, 1971 (P.L.6,No.2), known as the Tax Reform Code of 1971."Conservation plan." A plan, including a schedule forimplementation, that identifies site-specific conservation bestmanagement practices on an agricultural operation."Agricultural operation modernization and expansion." Any ofthe following:(1) The construction, improvement or acquisition ofbuildings or facilities used exclusively for an agriculturaloperation.(2) The acquisition of equipment for animal housing,confinement, feeding, ventilation or animal comfort and well-20110HB1320PN1773
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being acquired and placed in service on an agriculturaloperation.(3) The construction or acquisition of equipment orother technology used in any of the following:(i) Projects which will generate energy from on-farmresources of the agricultural operation.(ii) Conserve the use of energy by the agriculturaloperation."Department." The Department of Agriculture of theCommonwealth."Eligible applicant." A business firm or an individual whois subject to taxation under Article III of the act of March 4,1971 (P.L.6, No.2), known as the Tax Reform Code of 1971."Individual." A natural person."Nutrient management plan." As defined under 3 Pa.C.S. Ch. 5(relating to nutrient management and odor management)."Pass-through entity." A partnership or Pennsylvania Scorporation as defined under section 301(n.0) and (s.2) of theact of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Codeof 1971."Program." The Agricultural Capital Investment Tax CreditProgram."Project." Each component of an agricultural modernizationor expansion plan included in an application for tax creditsunder this act."Qualified tax liability." The liability for taxes imposedupon an eligible applicant under Article III, IV, VI, VII, VIII,IX or XV of the act of March 4, 1971 (P.L.6, No.2), known as theTax Reform Code of 1971.Section 3. Agricultural Capital Investment Tax Credit Program.20110HB1320PN1773
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