An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Innovate in PA Tax Credit, further providing for legislative intent, for definitions, for duties, for use of tax credits by qualified taxpayers, for sale, carryover and carryback, for sale of tax credits to qualified taxpayers, for Innovate in PA Program, for guidelines and for report and providing for second distribution report.