reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 133 - COMMUNITY ACTION AGENCIES PROGRAM › PROGRAM ADMINISTRATION › Section 133.61 - Community Empowerment Office functions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Office of Community Services shall
					 make copies of this chapter and the appropriate forms available to all persons
					 requesting them.
(b) The Office of
					 Community Services shall give notice of the availibility of cash grants to
					 community action agencies under this chapter:
(1) Directly through the Department regional
					 offices.
(2) Indirectly through the
					 news media.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 133 - COMMUNITY ACTION AGENCIES PROGRAM › PROGRAM ADMINISTRATION › Section 133.62 - Program Evaluation Review Committee system

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department procedure for processing a
					 grant proposal is the Program Evaluation Review Committee system.
(b) Grant proposals shall be reviewed
					 according to the following procedure:
(1) The
					 regional office shall review grant proposals, and after approval, shall forward
					 them to the Office of Community Services.
(2) The Office of Community Services will
					 evaluate the grant proposal as to its feasibility, funding and legality. Upon
					 approval, the grant proposal will be forwarded to the Program Evaluation Review
					 Committee.
(3) The Program
					 Evaluation Review Committee will review and evaluate the grant proposal and
					 shall return the completed proposal to the Director of the Office of Community
					 Services stating that it is approved, disapproved or tabled.
(4) The Office of Community Services Director
					 will notify the appropriate regional office of the disposition of the grant
					 proposal.
(5) The regional office
					 will notify the grant applicant of the final disposition of the grant
					 proposal.
(6) The Director of the
					 Office of Community Services will initiate preparation of a contract for
					 approved grant proposals.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 133 - COMMUNITY ACTION AGENCIES PROGRAM › TERMINATION › Section 133.71 - Termination by Department

Current through Register Vol. 54, No. 28, July 13, 2024
The Department may, by giving written notice 5 days in
						advance of the effective date of termination, terminate the contract with an
						agency, in whole or in part for:
(1)
					 Failure of the agency to fulfill, for any reason, the obligations under the
					 contract.
(2) Violation of any of
					 the covenants, agreements or stipulations of the contract.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 133 - COMMUNITY ACTION AGENCIES PROGRAM › TERMINATION › Section 133.72 - Termination within one year

Current through Register Vol. 54, No. 28, July 13, 2024
Unless extended by mutual agreement in writing by the
						Department and agency, the contract shall be terminated 1 year after the date
						of execution of the contract within which time the agency shall have
						completed:
(1) Programs specified in
					 the approved work plan budget.
(2)
					 Application for Community Grant within 1 year after date of execution of the
					 contract.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 133 - COMMUNITY ACTION AGENCIES PROGRAM › TERMINATION › Section 133.73 - Termination by mutual agreement

Current through Register Vol. 54, No. 28, July 13, 2024
The contract may be terminated prior to the expiration of
						the contract period by mutual written agreement between the Department and the
						agency.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › GENERAL PROVISIONS › Section 135.2 - Purpose of the Neighborhood Assistance Act

Current through Register Vol. 54, No. 28, July 13, 2024
The purpose of this chapter is to define the eligibility
						requirements and procedures necessary to provide tax credits under the
						Neighborhood Assistance Program to business firms which provide neighborhood
						assistance, job training, community services, education and crime prevention or
						which contribute to neighborhood organizations which provide the services. This
						chapter also defines the eligibility requirements and procedures necessary to
						provide tax credits under the Enterprise Zone Tax Credit Program to private
						companies which make qualified investments to rehabilitate, expand or improve
						buildings or land which promote community economic development and which occur
						in portions of impoverished areas that have been designated as enterprise
						zones.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › GENERAL PROVISIONS › Section 135.3 - Objectives of the act

Current through Register Vol. 54, No. 28, July 13, 2024
(a) One
					 objective of the act is to encourage private business firms as defined in the
					 act to provide private capital as described in the act to generate, provide or
					 establish projects which will improve impoverished neighborhoods by providing
					 job training for both the unemployed and the underemployed, education,
					 community services and crime prevention and by enhancing the living conditions
					 of people in impoverished areas.
(b) Another objective of the act is to
					 encourage private companies to invest in physical improvements in enterprise
					 zones that result in community economic development.
(c) The goal of the act is to directly
					 involve business firms in assisting and improving impoverished communities. The
					 act provides for a wide range of innovative projects by offering a business
					 firm the option of sponsoring its own project in the community or contributing
					 to a nonprofit neighborhood organization. The purpose of the act is to help
					 impoverished individuals or neighborhoods, or both, by using the business
					 firm's technical assistance abilities or resources, or both.
(d) The act is not intended to replace or
					 lower the local effort by business and industrial firms in their usual
					 contributions to nonprofit organizations. Projects which fail to clearly
					 differentiate between the two types of assistance will not be
					 considered.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › IMPOVERISHED AREAS › Section 135.11 - Designation of impoverished areas

Current through Register Vol. 54, No. 28, July 13, 2024
For the purpose of the Neighborhood Assistance Program
						and the Enterprise Zone Tax Credit Program, the Department will certify as
						impoverished those basic census units, parts of census units or combinations of
						adjacent census units which, in comparison to Statewide averages, have high
						incidence of any of the following social conditions:
(1) Persistent unemployment or
					 underemployment.
(2) Dependence
					 upon public assistance.
(3)
					 Overcrowded, unsanitary or inadequate housing.
(4) Crime and delinquency.
(5) [Reserved].
(6) Disease or disability.
(7) Infant mortality.
(8) School dropouts or other evidence of low
					 educational attainment.
(9) Other
					 generally accepted indicators of widespread social problems or poverty
					 conditions.
This section cited in 12 Pa. Code §
													135.13 (relating to new
						  designations).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › IMPOVERISHED AREAS › Section 135.13 - New designations

Current through Register Vol. 54, No. 28, July 13, 2024
Proposals concerning areas not presently certified as
						impoverished shall contain supporting evidence as to social conditions
						specified in §
											135.11 (relating to designation of
						impoverished areas) in order to have the area certified as
						impoverished.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF PROGRAM › Section 135.21 - General

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The program
					 will be administered by the Office of Community Services.
(b) The Office of Community Services will
					 provide advice and assistance to businesses and neighborhood organizations and
					 aid in the development of projects, processing of applications and arranging
					 for the tax credits which are authorized for businesses participating in the
					 program.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF PROGRAM › Section 135.22 - Submission of proposals

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Proposals may be submitted to the Department under the Neighborhood Assistance
					 Program by either of the following:
(1)
					 Business firms which provide neighborhood assistance, job training, community
					 services, education or crime prevention.
(2) Neighborhood organizations seeking
					 authorization to solicit tax credited contributions from business firms for
					 projects which are operated by the neighborhood organizations and which provide
					 neighborhood assistance, job training, community services, education or crime
					 prevention.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF PROGRAM › Section 135.23 - Review of proposals

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Review
					 procedures will be conducted through the regional offices of the Department.
					 Recommendations by the regional offices and by the Community Empowerment
					 Office's central office will be presented to the Secretary.
(b) The Secretary will approve or disapprove
					 the project and establish the amount of tax credit to be granted up to 50% of
					 the approved budget request. Approval may be for 70% of the approved budget
					 request if the project meets the conditions specified in §
											135.41b (relating to special
					 program priorities).
(c) Projects
					 are approved for a 1-year period, corresponding with the fiscal year of the
					 Commonwealth. Approval of any project is effective as of the effective date of
					 the contract between the Department and the business firm or neighborhood
					 organization. Approved project activities of business firms and neighborhood
					 organizations and the solicitation of contributions by neighborhood
					 organizations for approved project activities shall begin after the effective
					 date of the contract.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF PROGRAM › Section 135.24 - Annual review

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Business
					 firms and neighborhood organizations desiring renewal for additional years
					 shall submit their proposals through the appropriate regional office a minimum
					 of 3 months prior to expiration of the Department's contract. The project's
					 performance during previous years will be evaluated by the Department in its
					 decision to approve or disapprove a renewal application.
(b) A new proposal shall be submitted for
					 renewal each year.
(c)
					 Organizations whose solicitation efforts would extend beyond 1 year, as in the
					 case of corporate pledges, must indicate the total amount of effort to be
					 extended and the duration of the effort. However, project approval will only be
					 granted on the first year's effort which must be clearly defined and
					 budgeted.
(d) Neighborhood
					 organizations shall submit a report on the amount of cash and in-kind or
					 technical assistance contributions received by business and industrial firms at
					 the end of the year. An audit for approved projects operated during the year
					 shall also be submitted to the Department within 90 days after the termination
					 of the contract between the Department and the neighborhood organization. One
					 copy of the audit and report shall be sent to the regional office, and a second
					 copy shall be sent to the central office.
(e) Business firms operating an approved
					 program shall submit an audit of the project within 90 days after the
					 termination of the contract between the Department and the business firm. One
					 copy of the audit and report shall be sent to the regional office, and a second
					 copy shall be sent to the central office.
(f) The cost of the audit required in
					 subsections (d) and (e) will be considered an eligible budget cost.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS › Section 135.41 - Amount

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the projects
					 of a business firm or a neighborhood organization have been approved, the
					 Department of Revenue will grant a tax credit against tax which may be due from
					 a business firm under Article IV, VI-X or XIII-XVI of the Tax Reform Code of
					 1971 (72 P. S. §§
												7401-7412,
					 7601-8006 or
					 8301-8632).
(b) A business firm which administers or
					 contributes to an approved project may not receive more than $250,000 tax
					 credit annually.
(c) Tax credits
					 will not be given to a business firm whose contributions are granted for
					 activities that are a part of its normal course of business.
(d) A tax credit not used in the period the
					 investment or the contribution was made may be carried over the next 5
					 succeeding calendar or fiscal years until the full credit has been allowed if
					 the certification for credit has been requested through the Department within 6
					 months after the end of the Commonwealth's fiscal year for which the project
					 was approved.
(e) Approval for the
					 allowance of tax credits will be granted to business firms and neighborhood
					 organizations for 1 year only. Future tax credits will depend on the project
					 being reapproved in a subsequent year.
(f) No credit will be given for funds
					 expended or contributions received prior to the date of approval by the
					 Secretary.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS › Section 135.42 - Computation

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Contribution of property.
Where the contribution consists of
					 real or personal property, the value thereof will be determined by the
					 Secretary by considering the amount normally allowed by the Internal Revenue
					 Service as a charitable deduction for Federal income tax purposes by
					 considering any other accepted business or accounting standards. However, where
					 a greater value than that normally allowed as a contribution by the Internal
					 Revenue Service is claimed by the applicant as a contribution to a qualifying
					 neighborhood assistance project, the applicant shall support such value by
					 documentation, which in the case of real property, shall include two separate
					 and independent appraisals by qualified appraisers selected by the contributing
					 business firm. The Department will review these appraisals as part of the
					 project review for which the contribution of real property is intended. If the
					 project is approved for tax credit, the actual costs of the appraisals may be
					 included in the project costs for which tax credit is allowable with respect to
					 the contributing business firm. Where there is a conveyance of real property
					 for tax credits, the transfer tax may be included in the project cost. Where
					 the business firm does not transfer full title to the real or personal property
					 but merely grants the use thereof to the approved program, the tax credit shall
					 be computed on the basis of the annual rental value as set forth in the written
					 lease between the neighborhood organization and the contributor.
(b)
Contributions in kind.
When business firms make an in-kind contribution to neighborhood projects in
					 the nature of operating supplies or maintenance, tax credits will be granted on
					 the net cost of the items to the donor. Invoices or other documents showing
					 proof of cost to the donor shall be submitted with the application for tax
					 credits.
(c)
Contributions
					 of personnel.
The cost of a business firm loaning personnel to a
					 neighborhood organization in order to provide expertise and technical
					 assistance will be considered contributions and will be eligible for a tax
					 credit. Personnel time shall be prorated on an hourly wage and other benefits
					 from the firm. The exact amount of time spent on the project shall be indicated
					 and noted by the employe and signed by the neighborhood organization.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS › Section 135.44 - Proof of contribution

Current through Register Vol. 54, No. 28, July 13, 2024
(a) For
					 a business firm to receive a tax credit for a contribution under the act, the
					 business firm shall submit an application on forms provided by the Department
					 with documentation of the contribution.
(b) Documentation of the contribution may
					 include, but not necessarily be limited to, one of the following:
(1)
Cash contribution.
Cash
					 contributions may be shown by a photo copy of the cancelled checks. Checks
					 shall be made payable to the neighborhood organization and noted specifically
					 for that project.
(2)
Real
					 estate contribution.
Real estate contributions may be shown by a copy
					 of the deed and two independent appraisals.
(3)
Equipment and supply
					 contributions.
Equipment and supply contributions may be shown by
					 copies of invoices signed by the receiver of the goods. The invoices must
					 reflect the net outlay of the contributor.
(4)
Technical assistance.
A
					 statement itemizing time and rate spent on the project will be sufficient to
					 indicate the technical assistance rendered. The statement shall be signed by
					 the employe in question, the employer, the project director and the recipient
					 of the service.
(5)
Manpower training.
Documentation shall include name, address,
					 social security number, wages paid to each trainee and any approved costs
					 incurred.
(6)
Stock
					 contribution.
Stock contributions must be converted into cash before
					 the agency receives the donation. Stock is to be sold and value derived on the
					 amount received minus commission and tax. Consideration will not be given on
					 the average stock cost.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.46 - General

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Enterprise
					 Zone Tax Credit Program will be administered by the Office of Community
					 Services. The goal of the program is to create employment opportunities for
					 low-income persons in enterprise zone areas through investment in community
					 economic development projects.
(b)
					 The Office of Community Services will provide advice and assistance to private
					 companies and neighborhood organizations and aid in the development of
					 projects, processing of applications and in arranging for the tax credits for
					 which private companies participating in this program are eligible.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.47 - Submission of plans

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Plans shall
					 be submitted to the Department under the Enterprise Zone Tax Credit Program by
					 one of the following:
(1) Private companies
					 proposing to make qualified investments to rehabilitate, expand or improve
					 buildings or land located within portions of impoverished areas which have been
					 designated as enterprise zones. Plans submitted by private companies shall be
					 developed in cooperation with and approved by a neighborhood organization. The
					 activities proposed may not detract from the existing enterprise zone area plan
					 developed and approved under Chapter 121 (relating to enterprise development
					 area initiative-statement of policy).
(2) Neighborhood organizations that are
					 directly involved in the Department's designated enterprise zone program or
					 that are involved in community economic development activities within the
					 enterprise zone area. Plans submitted by neighborhood organizations shall
					 include commitments from one or more private companies that will make qualified
					 investments to rehabilitate, expand or improve buildings or land located within
					 portions of impoverished areas which have been designated as enterprise
					 zones.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › ADMINISTRATION OF THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.48 - Review of plans

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 Department will review plans in a timely fashion.
(b) The Secretary will approve or disapprove
					 a project based on the results of the Department's review and establish a
					 maximum amount of tax credits to be granted.
(c) Projects are approved for a 1-year
					 period, corresponding with the fiscal year of the Commonwealth. Approved
					 project activities of private companies, neighborhood organizations, or both,
					 shall begin after the project receives approval from the Secretary.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS FOR THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.49 - Amount

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the
					 investment of a private company or a neighborhood organization has been
					 verified and a tax credit requested, the Department of Revenue will grant a tax
					 credit against tax imposed under Article IV, VI-X or XIII-XVI of the Tax Reform
					 Code of 1971, or a tax substituted in lieu of it.
(b) A private company may not receive more
					 than $250,000 tax credits annually for the projects approved under this
					 chapter.
(c) A tax credit not used
					 in the period the investment was made may be carried over the next 5 succeeding
					 calendar or fiscal years until the full credit has been allowed. Tax credits
					 shall be requested by the end of the fiscal year during which the credit was
					 made.
(d) Approval for the
					 allowance of tax credits will be granted to private companies and neighborhood
					 organizations for 1 year. Private companies may invest in the approved project
					 for up to 2 years, if the original plan demonstrated the need to make the
					 investment over a 2-year period and tax credits are requested at the end of the
					 first year's investment. A request to continue the project into the second year
					 may be submitted at that time.
(e)
					 No credit will be given for funds expended or investments made prior to the
					 project date approved by the Secretary.
(f) Tax credits will not be granted if the
					 project results in displacement of residents, unless changes in neighborhood
					 residential patterns demonstrably promote community conservation and positive
					 measures will be taken to assist in or minimize the cost of relocation of
					 residents affected under a plan developed with and approved by a designated
					 neighborhood organization.
(g) An
					 enterprise zone shall be limited to 20% of the total tax credits available
					 under this program.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS FOR THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.49a - Enterprise Zone Tax Credit Program-special program priorities

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Applicability
. The special program priorities in this section
					 are applicable to projects for the Fiscal Year 1997-98.
(b)
Special program priority
					 status
. For the Fiscal Year 1997-98, special program priority status
					 may be granted for projects that will provide employment opportunities for
					 low-income residents of this Commonwealth, or enhance public facilities. If
					 approved under this section, projects will receive tax credits equal to 30% of
					 eligible project costs, up to the maximum amount approved by the Department.
					 The Commonwealth will consider all 20% tax credit requests prior to
					 consideration of 30% tax credit addendum requests for Fiscal Year 1997-98. To
					 qualify for the 30% tax credit, projects shall submit an addendum that
					 addresses the following requirements:
(1) A
					 demonstration that jobs will be created for low-income individuals as a result
					 of the investment made through the Enterprise Zone Tax Credit Program. Project
					 activities shall:
(i) Create at least one job
					 for low-income individuals for each $15,000 of private investment.
(ii) Include coordination with a local
					 private industry council, office of employment security or county assistance
					 office to assure assistance in job placement of low-income
					 individuals.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS FOR THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.50 - Computation for the Enterprise Zone Tax Credit Program

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If approved, projects will receive tax
					 credits equal to 20% of eligible project costs, up to the maximum amount
					 approved by the Department. Projects requesting consideration and approved
					 under §
											135.49a (relating to Enterprise
					 Zone Tax Credit Program-special program priorities) will receive tax credits
					 equal to 30% of eligible project costs.
(b) Tax credits will be granted for
					 investments made to rehabilitate, expand or improve buildings, land or
					 infrastructure according to the approved plan. Approval of tax credits is
					 subject to verification of the value of the investment.
(c) An applicant for tax credits shall
					 support the value of the investments made with documentation itemizing the
					 expenditures.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › TAX CREDITS FOR THE ENTERPRISE ZONE TAX CREDIT PROGRAM › Section 135.50a - Documentation of investments

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Upon completion of the project or at the end of the fiscal year in which a tax
					 credit is being sought, the private company shall submit to the Department
					 documentation which verifies that the planned investment has been made. A
					 financial audit of the project and a final report of the activities related to
					 implementation of the plan shall be submitted.
(b) Documentation can only be submitted for
					 those investments that were included in the approved plan. Documentation of the
					 investment may include, but is not limited to, the following:
(1)
Cash contributions to an approved
					 neighborhood organization.
Cash contributions may be evidenced by a
					 photocopy of the cancelled check. Checks shall be made payable to the
					 neighborhood organization and noted specifically for that project.
(2)
Purchase of materials, fixtures
					 and equipment.
The purchase of materials, fixtures and equipment shall
					 be demonstrated by a copy of invoices paid by the private company and signed by
					 the receiver of the goods. The invoice shall be identified and associated with
					 the approved project.
(3)
Employe wages and salaries.
Employe wages and salaries
					 documentation shall include the name, address, social security number, hourly
					 rate and number of hours assigned to this project.
(4)
Technical services.
Costs of engineering or architectural design, legal services, land clearance or
					 similar services shall be documented by the fee for the service as shown on the
					 provider's invoice, signed by the private company.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart B - Community Empowerment › Chapter 135 - NEIGHBORHOOD ASSISTANCE PROGRAM › MISCELLANEOUS PROVISIONS › Section 135.51 - Nondiscrimination

Current through Register Vol. 54, No. 28, July 13, 2024
To participate in the program, the business firm and
						private company shall comply with the following requirements:
(1) The business firm or private company may
					 not discriminate against an employe or applicant for employment because of
					 race, sex, creed, color, age or national origin.
(2) The business firm or private company
					 shall take affirmative action to ensure that applicants are employed, and that
					 employes are treated during employment without regard to race, age, sex, creed,
					 color or national origin. Affirmative action shall include, but not be limited
					 to, employment, upgrading, demotion or transfer; recruitment or recruitment
					 advertising; layoff or termination; rates of pay or other forms of
					 compensation; and selection for training including apprenticeship.
(3) The business firm or private company
					 shall agree to post in conspicuous places, available to employes and applicants
					 for employment, notices setting forth the provisions of this section.
(4) In solicitations or advertisements for
					 employes placed by, or on behalf of the business firm or private company, it
					 shall be stated that qualified applicants will receive consideration for
					 employment without regard to race, sex, creed, color or national
					 origin.
(5) The business firm or
					 private company shall send to each labor union or representative of workers
					 with which the firm or company has a collective bargaining agreement or other
					 contract of understanding, a notice of the business firm's or private company's
					 commitments under this section and shall post copies of the notice in
					 conspicuous places available to employes and applicants for
					 employment.
(6) In the event of the
					 business firm's or private company's noncompliance with this section or with
					 rules, regulations or orders relating to this section, the project may be
					 cancelled, terminated or suspended in whole or in part and the business firm or
					 private company may be declared ineligible for tax credit.
This section cited in 12 Pa. Code §
													135.41b (relating to special
						  program priorities).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL PROVISIONS › Section 141.1 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter promulgates policies, requirements and
						procedures for grant assistance to eligible local governments authorized by the
						act. Parts of this chapter pertain to FFY 1984 grant funds while other parts
						will pertain only to FFY 1985 and thereafter. Where these differences are
						applicable, they are noted.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL PROVISIONS › Section 141.2 - Primary objective

Current through Register Vol. 54, No. 28, July 13, 2024
The primary objective for the use of funds authorized
						under the act shall be consistent with the objectives and requirements set
						forth in 24 CFR
						570.2 (relating to primary objective). Not
						less than 51% of grant assistance under this program shall be used to benefit
						persons or families of a low to moderate income.
This section cited in 12 Pa. Code §
													141.101 (relating to primary
						  objective); and 12 Pa. Code §
													141.171 (relating to
						  prerequisites).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL QUALIFICATIONS › Section 141.21 - Eligibility

Current through Register Vol. 54, No. 28, July 13, 2024
Eligible units of local government may apply for grant
						assistance under this program.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL QUALIFICATIONS › Section 141.22 - Capacity

Current through Register Vol. 54, No. 28, July 13, 2024
An applicant shall demonstrate adequate legal capacity to
						undertake assisted activities as specified in section 3 of the act
						(35
						P. S. §
												1753).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL QUALIFICATIONS › Section 141.23 - Community Development Plan

Current through Register Vol. 54, No. 28, July 13, 2024
A program applicant shall submit a 3-year Community
						Development Plan (CDP) to the Department for review and approval.
(1) The CDP shall include an analysis of the
					 following needs:
(i) The major communitywide
					 housing needs, especially those pertaining to the needs of low- to
					 moderate-income families and persons.
(ii) The major communitywide needs for
					 public/community facilities and improvements which are eligible for assistance
					 under this program.
(iii) The major
					 public service communitywide needs.
(iv) The major communitywide economic
					 development needs, particularly for areas and population groups experiencing
					 significant unemployment or underemployment.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › GENERAL QUALIFICATIONS › Section 141.24 - Projected use of funds

Current through Register Vol. 54, No. 28, July 13, 2024
An applicant shall provide budget forms to the Department
						and narratives required by the Department to document the planned use of
						requested grant funds. Beginning with FFY 1985 entitlement grants, entitlement
						entities shall comply with paragraphs (1) and (2).
(1)
Counties
. Counties shall
					 provide separate budget documents for each entitlement grant
					 administered.
(2)
Waived
					 grants
. An applicant for a waived grant application shall submit a
					 projected use of funds budget that includes the aggregate of both current and
					 prior waived grant entitlement.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ALLOCATION OF FUNDS › Section 141.41 - Competitive distribution

Current through Register Vol. 54, No. 28, July 13, 2024
FFY 1984 funds will be allocated on a Statewide
						competitive basis.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ALLOCATION OF FUNDS › Section 141.42 - Limitations

Current through Register Vol. 54, No. 28, July 13, 2024
Grant funds shall be offered for competitive distribution
						based on the allocation formula prescribed in sections 9-12 of the act
						(35
						P. S. §§
												1759-1762).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ALLOCATION OF FUNDS › Section 141.43 - Awards

Current through Register Vol. 54, No. 28, July 13, 2024
Grant awards shall be distributed directly by the
						Department only to units of eligible local government.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ALLOCATION OF FUNDS › Section 141.44 - FFY 1985 and thereafter

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Entitlement grants will be allocated as follows:
(1) Eighty-five percent of available FFY
					 funds will be distributed under sections 4-7 of the act (35 P. S.
					 §§
													1754-1757).
(2) Individual entitlement grants will be
					 adjusted to account for repayments of excess funds or underpayments received in
					 FFY 1984 as specified in sections 10-12 of the act (35 P. S. §§
													1760-1762).
(3) While the act provides an annual
					 allocation of funds for units of local government in the entitlement classes,
					 these allocations should be considered as a planning guide. The Department
					 recognizes that funding allocations provided in the act may, in some cases, be
					 less than adequate to fund projects of sufficient scope to meet community
					 needs. The Department encourages applicants to utilize one of the following
					 methods to finance larger projects:
(i) An
					 eligible applicant may prepare a single or multipurpose 3-year funding plan for
					 an integrated set of activities of sufficient scope to meet community
					 needs.
(ii) An eligible applicant
					 may waive the current year's allocation and apply in one of the next 2 years
					 for a grant including two or three annual allocations in a single funding
					 year.
(iii) An eligible applicant
					 may prepare an application for two or three times the amount of its minimum
					 annual allocation and agree not to file an application for the subsequent grant
					 years.
(4) Applications
					 submitted under paragraph (3)(iii) will be competitively reviewed and selected
					 by the appropriate administering authority. Unsuccessful applicants may reapply
					 in future years for grants in excess of the minimum allocation.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ELIGIBLE ACTIVITIES › Section 141.61 - Coverage

Current through Register Vol. 54, No. 28, July 13, 2024
An applicant may apply for eligible activities listed in
						section 105 of Title I of the Housing and Community Development Act of 1974
						(42 U.S.C.A. §
												5305), as contained in 24 CFR Subpart C
						(relating to eligible activities).
This section cited in 12 Pa. Code §
													141.309 (relating to Department
						  approval).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › ELIGIBLE ACTIVITIES › Section 141.62 - Planning and administration

Current through Register Vol. 54, No. 28, July 13, 2024
Planning and administrative costs may not exceed 18% of
						each grant award. Planning activities authorized under
						24 CFR
						570.205 (relating to eligible planning and
						policy-planning-management-capacity-building activities) be funded within the
						18% overall limitation for planning and administrative funds.
This section cited in 12 Pa. Code §
													141.309 (relating to Department
						  approval).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › INELIGIBLE ACTIVITIES › Section 141.81 - Coverage

Current through Register Vol. 54, No. 28, July 13, 2024
An activity not specified under section 105 of the CDBG
						law (42 U.S.C.A. §
												4505) and which is specifically prohibited in
						24 CFR
						570.207 (relating to ineligible activities)
						is ineligible for program assistance.
This section cited in 12 Pa. Code §
													141.309 (relating to Department
						  approval).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › NATIONAL OBJECTIVES › Section 141.101 - Primary objective

Current through Register Vol. 54, No. 28, July 13, 2024
A program grant shall meet the primary national objective
						in §
											141.2 (relating to primary
						objective). To determine if an activity qualifies as benefiting as low- and
						moderate-income, there are several different methods and tests that can be
						applied.
(1)
Method one:
					 assumed LMI benefit.
There are certain activity types that, because of
					 their nature, will automatically be presumed by the Department to meet the LMI
					 requirement as follows:
(i) An activity that
					 involves a facility designed for the specific use by senior citizens or the
					 handicapped. A senior center is defined as one that involves participants who
					 are 60 years of age or older.
(ii)
					 An activity that has built-in income eligibility requirements which limit
					 benefits to LMI persons.
(iii) An
					 activity that is intended to remove material and architectural barriers which
					 restrict the mobility and accessibility of elderly or handicapped persons to
					 public or privately owned buildings and improvements for the same
					 purpose.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › NATIONAL OBJECTIVES › Section 141.102 - Other National objectives

Current through Register Vol. 54, No. 28, July 13, 2024
If activities cannot be qualified under §
											141.101 (relating to primary
						objective), the activities may be qualified under one of the two remaining
						national objectives as follows:
(1)
Prevention or elimination of slums and blight.
Activities
					 meeting one or more of the following criteria, in the absence of substantial
					 evidence to the contrary, will be considered to aid in the prevention or
					 elimination of slums or blight:
(i)
Activities to address slums or blight on an area basis.
An
					 activity will be considered to address this objective in an area if:
(A) The area, delineated by the grantee,
					 meets the definition of "blighted area" under § 21.1 (relating to
					 definitions).
(B) There is a
					 substantial number of deteriorated or deteriorating buildings throughout the
					 area.
(C) Documentation is
					 maintained by the recipient on the boundaries of the area and the conditions
					 which qualified the area at the time of its designation.
(D) The assisted activity is designed to
					 address one or more of the conditions which contributed to the deterioration of
					 the area. Rehabilitation carried out in an area meeting the requirements in
					 this clause will be considered to address the area's slum or blight only where
					 a building rehabilitated is considered substandard under local definition
					 before rehabilitation, and deficiencies making a building substandard have been
					 eliminated before less critical work on the building is undertaken. At a
					 minimum, the local definition for this purpose shall be that residential
					 buildings considered as substandard would also fail to meet the Existing
					 Housing Quality Standards 24
					 CFR 882.109 (relating to housing quality
					 standards).
(E) Notwithstanding the
					 requirements of subparagraph (i), rehabilitation activity which benefits low-
					 and moderate-income persons under clause (D) can be undertaken without regard
					 to the area in which it is located or the extent or nature of rehabilitation
					 assisted.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › SPECIAL ACTIVITY CRITERIA › Section 141.121 - Religious structures

Current through Register Vol. 54, No. 28, July 13, 2024
Program funds may not be used for the acquisition,
						construction, reconstruction, rehabilitation or operation of religious
						structures for religious purposes.
This section cited in 12 Pa. Code §
													141.309 (relating to Department
						  approval).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 141 - COMMUNITY DEVELOPMENT GRANT PROGRAM › SPECIAL ACTIVITY CRITERIA › Section 141.122 - Change of use

Current through Register Vol. 54, No. 28, July 13, 2024
The use of property acquired or improved with program
						funds may not be changed except as otherwise provided by statute or
						regulation.
This section cited in 12 Pa. Code §
													141.309 (relating to Department
						  approval).