An Act amending Title 74 (Transportation) of the Pennsylvania Consolidated Statutes, providing for motor carrier parking space tax credit.

HB 709 creates a tax credit for businesses that provide free, publicly accessible parking spaces for trucks (motor carriers) on eligible property. To qualify, businesses must create at least five designated parking spaces (each 10 feet wide by 80 feet long, with concrete or asphalt) on property that is at least three acres, zoned commercial or industrial, within one mile of a designated highway corridor (Tier 1 or Tier 2). The property must also include adequate lighting and a public bathroom. Businesses must maintain these parking spaces and their operations in Pennsylvania for five years to receive the credit. The credit can be applied against certain tax liabilities under Pennsylvania's Tax Reform Code.