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 determination of eligibility and method of submission.

SB 587 amends Pennsylvania's Tax Reform Code to require that applicants for tax credits or benefits must not have committed "anti-union activity" in the past 10 years. The bill directly affects businesses or individuals seeking state tax credits by adding a new eligibility check. Key provisions define "anti-union activity" to include recent National Labor Relations Board complaints, settlements related to labor violations, or breaches of Pennsylvania's Labor Relations Act. Tax authorities must verify this eligibility before awarding credits, with specific examples provided in the bill. This change takes effect 60 days after enactment.