Community Based Services Tax Credit (CBSTC)

Overview

The Community Based Services Tax Credit (CBSTC) establishes a tax credit program for businesses that make contributions (cash, personal property or services) to non-profit entities that provide community-based services to individuals with Intellectual Disabilities.

The guidelines are currently under construction and will be posted when completed.

Uses

Tax credits may be applied against the tax liability of a business for the tax year in which the contribution was made.

Funding

Tax credits equal to 50% of the contribution made to a provider agency or $100,000.00 annually per business firm. If a business firm donates to the same provider for two or more years they will qualify for a 75% credit in the second year and every consecutive year that they make a contribution to the same provider.

Eligibility

Any business firm that is authorized to do business in the Commonwealth of Pennsylvania and is subject to taxes imposed under Article III, IV, VI, VII, VIII, IX or XV of the Tax Reform Code of 1971.

Terms

Business firms must provide proof to DCED within 90 days of the notification letter that the contribution was made within 60 days of receiving the notification letter. A tax credit not used in the taxable year the contribution was made may not be carried forward or carried back and is not refundable or transferable.

How to Apply

Applications for the Community Based Services Tax Credit Program are currently not being accepted.

Additional Information

The guidelines governing the operation of this program are still under legislative review. Applications cannot be accepted until such time as the guidelines are approved and finalized.

An Excel spreadsheet list (.xls) of DHS Eligible Service Providers can be found here: Eligible Entities For CBSTC

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