An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and providing for green infrastructure tax credit.

This Pennsylvania bill creates a new tax incentive to encourage the installation of green infrastructure, such as rain gardens, green roofs, and permeable pavement, on properties within the state. It defines "green infrastructure" as stormwater management practices that reduce or reuse runoff and sets rules for claiming a tax credit based on qualified costs like design, materials, and installation. To receive the credit, taxpayers must complete a certified project and submit detailed documentation to the Department of Revenue, while excluding costs covered by grants or routine maintenance. The legislation also updates the legal definition of "tax credit" to include this new program alongside existing state tax benefits.