SENATE AMENDED
PRIOR PRINTER'S NOS. 2735, 3138, 3436 PRINTER'S NO. 3739
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2132
Session of
2024
INTRODUCED BY DALEY, O'NEAL, HOWARD, JAMES, KHAN, MARCELL,
MERSKI, SANCHEZ, HOHENSTEIN, DONAHUE, HADDOCK, NEILSON,
PIELLI, HILL-EVANS, BOYD, BELLMON, SCHLOSSBERG, OTTEN, GREEN,
WEBSTER, FLEMING AND T. DAVIS, MARCH 19, 2024
SENATOR PITTMAN, RULES AND EXECUTIVE NOMINATIONS, IN SENATE, RE-
REPORTED AS AMENDED, OCTOBER 8, 2024
AN ACT
1 Amending Title 12 (Commerce and Trade) of the Pennsylvania
2 Consolidated Statutes, establishing the Pennsylvania-Ireland
3 Trade Commission and the Pennsylvania-Ireland Trade
4 Commission Fund; imposing duties on the Department of
5 Community and Economic Development; PROVIDING FOR THE <--
6 ENTERTAINMENT ECONOMIC ENHANCEMENT PROGRAM; MAKING REPEALS;
7 and making an editorial change.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Chapter 15 heading of Title 12 of the
11 Pennsylvania Consolidated Statutes is amended to read:
12 CHAPTER 15
13 [(Reserved)]
14 PENNSYLVANIA-IRELAND TRADE COMMISSION
15 Section 2. Chapter 15 of Title 12 is amended by adding
16 sections to read:
17 § 1501. Definitions.
18 The following words and phrases when used in this chapter
 1 shall have the meanings given to them in this section unless the
2 context clearly indicates otherwise:
3 "Commission." The Pennsylvania-Ireland Trade Commission
4 established under section 1502 (relating to establishment of
5 commission).
6 "Department." The Department of Community and Economic
7 Development of the Commonwealth.
8 "Financial assets." Monetary and other financial gifts,
9 grants, donations, bequests, payments and other monetary
10 contributions from individuals, corporations, foundations,
11 public and private organizations and institutions and any other
12 source.
13 "Fund." The Pennsylvania-Ireland Trade Commission Fund
14 established under section 1503 (relating to Pennsylvania-Ireland
15 Trade Commission Fund).
16 "Secretary." The Secretary of Community and Economic
17 Development of the Commonwealth.
18 § 1502. Establishment of commission.
19 The Pennsylvania-Ireland Trade Commission is established
20 within the department.
21 § 1503. Pennsylvania-Ireland Trade Commission Fund.
22 (a) Establishment and purposes.--The Pennsylvania-Ireland
23 Trade Commission Fund is established as a nonlapsing fund within
24 the State Treasury to accept financial assets to defray the
25 administrative expenses of the commission and implement and
26 administer the provisions of this chapter.
27 (b) Operation.--
28 (1) All money deposited into the fund and interest and
29 other earnings on the money in the fund are appropriated on a
30 continuing basis to the commission for the purposes described
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 1 in subsection (a).
2 (2) Any money remaining in the fund at the end of each
3 fiscal year, including interest and other earnings, shall not
4 revert to the General Fund, but shall remain in the fund.
5 § 1504. Membership requirements.
6 (a) Appointments.--The commission shall consist of the
7 following members:
8 (1) The secretary or a designee of the secretary.
9 (2) Six individuals appointed by the Governor, which
10 shall include:
11 (i) At least one representative from a public
12 institution of higher education.
13 (ii) At least one representative from the
14 Pennsylvania Chamber of Business and Industry or a
15 successor organization.
16 (iii) At least two members representing Irish-
17 American communities, neither of whom shall be members of
18 the same political party.
19 (3) Two individuals appointed by the President pro
20 tempore of the Senate.
21 (4) Two individuals appointed by the Speaker of the
22 House of Representatives.
23 (5) Two individuals appointed by the Minority Leader of
24 the Senate.
25 (6) Two individuals appointed by the Minority Leader of
26 the House of Representatives.
27 (b) Qualifications.--All members appointed by the President
28 pro tempore of the Senate, the Speaker of the House of
29 Representatives, the Minority Leader of the Senate and the
30 Minority Leader of the House of Representatives shall have
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 1 current or past involvement in organizations that promote Irish
2 affairs or have interest in the well-being of trade relations
3 between Pennsylvania and Ireland.
4 (c) Length of term.--
5 (1) The members appointed under subsection (a)(2) shall
6 serve for a term of four years.
7 (2) Members appointed under subsection (a)(3), (4), (5)
8 and (6) shall serve for a term of two years.
9 (d) Initial appointments.--Initial appointments to the
10 commission shall be made no later than 90 days after the
11 effective date of this subsection.
12 (e) Vacancies.--A vacancy in the membership of the
13 commission shall be filled in the same manner as the original
14 appointment was made.
15 (f) Compensation prohibited.--Members of the commission
16 shall serve without compensation but may be reimbursed for
17 expenses actually incurred in the performance of the member's
18 duties within the limit of money appropriated to the commission
19 or otherwise made available to the commission for its purposes.
20 (g) Chair.--The President pro tempore of the Senate shall
21 designate one chair from among the President pro tempore's
22 appointments. The Speaker of the House of Representatives shall
23 designate one chair from among the Speaker of the House of
24 Representatives' appointments.
25 (h) Quorum.--A majority of the members of the commission
26 shall constitute a quorum for the transaction of the business of
27 the commission.
28 § 1505. Meetings.
29 The commission shall meet quarterly and hold hearings as
30 necessary at the places it designates within this Commonwealth.
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 1 § 1506. Applicability.
2 The following acts shall apply to the commission:
3 (1) The act of July 19, 1957 (P.L.1017, No.451), known
4 as the State Adverse Interest Act.
5 (2) The act of February 14, 2008 (P.L.6, No.3), known as
6 the Right-to-Know Law.
7 (3) The provisions of 65 Pa.C.S. Chs. 7 (relating to
8 open meetings) and 11 (relating to ethics standards and
9 financial disclosure).
10 § 1507. Fiduciary relationship.
11 The members of the commission shall stand in a fiduciary
12 relationship with the Commonwealth and the commission as to the
13 financial assets of the commission.
14 § 1508. Powers and duties.
15 The commission shall have and may exercise all powers and
16 duties necessary or appropriate to carry out and effectuate the
17 commission's purposes, including:
18 (1) Advance bilateral trade and investment between
19 Pennsylvania and Ireland.
20 (2) Initiate joint action on policy issues of mutual
21 interest to Pennsylvania and Ireland.
22 (3) Promote business and academic exchanges between
23 Pennsylvania and Ireland.
24 (4) Encourage mutual economic support between
25 Pennsylvania and Ireland.
26 (5) Encourage mutual investment in the infrastructure of
27 Pennsylvania and Ireland.
28 (6) Accept financial assets to defray the administrative
29 expenses of the commission and implement and administer the
30 provisions of this chapter.
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 1 (7) Adopt bylaws, if necessary.
2 (8) Address other issues as determined by the
3 commission.
4 § 1509. Report.
5 The commission shall report its findings, results and
6 recommendations to the Governor and the General Assembly within
7 one year of the commission's initial organizational meeting and
8 by February 1 of each succeeding year for the activities in the
9 preceding calendar year. The report shall be in writing and
10 include recommendations as deemed appropriate by the commission
11 to effectuate the commission's purposes.
12 Section 3. This act shall take effect immediately. <--
13 SECTION 3. TITLE 12 IS AMENDED BY ADDING A CHAPTER TO READ: <--
14 CHAPTER 32
15 ENTERTAINMENT ECONOMIC ENHANCEMENT PROGRAM
16 SEC.
17 3201. SCOPE OF CHAPTER.
18 3202. DEFINITIONS.
19 3203. PROCEDURE.
20 3204. DETERMINATION OF PENNSYLVANIA REHEARSAL AND TOUR
21 EXPENSES.
22 3205. LIMITATIONS.
23 3206. CLAIM.
24 3207. CARRYOVER, CARRYBACK AND ASSIGNMENT OF TAX CREDIT.
25 3208. PASS-THROUGH ENTITY.
26 3209. PENALTY.
27 3210. REGISTRATIONS.
28 3211. DEPARTMENT GUIDELINES AND REGULATIONS.
29 3212. REPORT TO GENERAL ASSEMBLY.
30 § 3201. SCOPE OF CHAPTER.
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 1 THIS CHAPTER RELATES TO THE ENTERTAINMENT ECONOMIC
2 ENHANCEMENT PROGRAM.
3 § 3202. DEFINITIONS.
4 THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
5 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
6 CONTEXT CLEARLY INDICATES OTHERWISE:
7 "CLASS 1 VENUE." A STADIUM, ARENA, OTHER STRUCTURE OR
8 PROPERTY AT WHICH CONCERTS ARE PERFORMED AND WHICH IS ALL OF THE
9 FOLLOWING:
10 (1) LOCATED IN A CITY OF THE FIRST CLASS OR A COUNTY OF
11 THE SECOND CLASS.
12 (2) OWNED BY ANY OF THE FOLLOWING:
13 (I) A MUNICIPALITY.
14 (II) AN AUTHORITY FORMED UNDER ARTICLE XXV-A OF THE
15 ACT OF JULY 28, 1953 (P.L.723, NO.230), KNOWN AS THE
16 SECOND CLASS COUNTY CODE.
17 (III) A STATE-RELATED INSTITUTION.
18 (3) CONSTRUCTED IN A MANNER IN WHICH THE VENUE HAS A
19 SEATING CAPACITY OF AT LEAST 10,000.
20 "CLASS 2 VENUE." A STADIUM, ARENA OR OTHER STRUCTURE AT
21 WHICH CONCERTS ARE PERFORMED AND WHICH IS ALL OF THE FOLLOWING:
22 (1) LOCATED OUTSIDE THE GEOGRAPHIC BOUNDARIES OF A CITY
23 OF THE FIRST CLASS OR A COUNTY OF THE SECOND CLASS.
24 (2) CONSTRUCTED IN A MANNER IN WHICH THE VENUE HAS A
25 SEATING CAPACITY OF AT LEAST 6,000.
26 "CLASS 3 VENUE." A STADIUM, ARENA, OTHER STRUCTURE OR
27 PROPERTY WHICH IS ANY OF THE FOLLOWING:
28 (1) LOCATED WITHIN A NEIGHBORHOOD IMPROVEMENT ZONE AS
29 DEFINED IN SECTION 1902-B OF THE TAX REFORM CODE.
30 (2) OWNED BY OR AFFILIATED WITH A STATE-RELATED
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 1 INSTITUTION.
2 (3) OWNED BY THE COMMONWEALTH AND AFFILIATED WITH THE
3 STATE SYSTEM OF HIGHER EDUCATION.
4 (4) LEASED BY OR AFFILIATED WITH A QUALIFIED CHARITABLE
5 CORPORATION FOR THE PERFORMANCE OF A CONCERT.
6 "CONCERT." A LIVE PERFORMANCE OF MUSIC IN THE PRESENCE OF
7 INDIVIDUALS WHO VIEW THE PERFORMANCE.
8 "CONCERT TOUR EQUIPMENT." INCLUDES STAGE, SET, SCENERY,
9 DESIGN ELEMENTS, AUTOMATION, RIGGING, TRUSSES, SPOTLIGHTS,
10 LIGHTING, SOUND EQUIPMENT, VIDEO EQUIPMENT, SPECIAL EFFECTS,
11 CASES, COMMUNICATION DEVICES, POWER DISTRIBUTION EQUIPMENT,
12 BACKLINE, PERSONAL PROTECTIVE EQUIPMENT AND OTHER MISCELLANEOUS
13 EQUIPMENT OR SUPPLIES USED DURING A CONCERT OR REHEARSAL.
14 "MAINTAINED A PLACE OF BUSINESS" OR "MAINTAINING A PLACE OF
15 BUSINESS." ALL OF THE FOLLOWING:
16 (1) OWNING OR RENTING AT LEAST 5,000 SQUARE FEET OF
17 OFFICE, WAREHOUSE OR OTHER SPACE WITHIN THIS COMMONWEALTH.
18 (2) USING AN OFFICE, WAREHOUSE OR OTHER SPACE LOCATED
19 WITHIN THIS COMMONWEALTH TO SELL, LEASE, MANUFACTURE OR
20 DELIVER TANGIBLE PERSONAL PROPERTY OR IN THE PERFORMANCE OF A
21 SERVICE.
22 (3) EMPLOYING INDIVIDUALS SUBJECT TO PENNSYLVANIA
23 EMPLOYMENT TAXES IN THE SALE, LEASE, MANUFACTURE OR DELIVERY
24 OF TANGIBLE PERSONAL PROPERTY OR IN THE PERFORMANCE OF A
25 SERVICE.
26 (4) IF IN THE BUSINESS OF SELLING, LEASING,
27 MANUFACTURING OR DELIVERING TANGIBLE PERSONAL PROPERTY,
28 MAINTAINING AN INVENTORY OF TANGIBLE PERSONAL PROPERTY WITHIN
29 THIS COMMONWEALTH FOR THE SALE, LEASE OR DELIVERY TO
30 RESIDENTS OF OR ENTITIES DOING BUSINESS IN THIS COMMONWEALTH.
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 1 (5) REGULARLY ENGAGING IN THE LEASE, SALE OR DELIVERY OF
2 TANGIBLE PERSONAL PROPERTY OR THE PERFORMANCE OF A SERVICE AS
3 A BUSINESS FOR RESIDENTS OF OR ENTITIES DOING BUSINESS IN
4 THIS COMMONWEALTH.
5 "MINIMUM REHEARSAL AND TOUR REQUIREMENTS." DURING A TOUR,
6 ALL OF THE FOLLOWING MUST OCCUR:
7 (1) THE PURCHASE OR RENTAL OF CONCERT TOUR EQUIPMENT, IN
8 AN AMOUNT OF AT LEAST $2,500,000, FROM COMPANIES LOCATED AND
9 MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH FOR USE
10 ON THE TOUR.
11 (2) A REHEARSAL AT A QUALIFIED REHEARSAL FACILITY FOR A
12 MINIMUM OF 10 DAYS.
13 (3) AT LEAST ONE CONCERT PERFORMED AT A CLASS 1 VENUE.
14 (4) AT LEAST ONE CONCERT PERFORMED AT A VENUE WHICH IS
15 LOCATED IN A MUNICIPALITY OTHER THAN THE MUNICIPALITY IN
16 WHICH THE CLASS 1 VENUE UNDER PARAGRAPH (3) IS LOCATED.
17 (5) THE TAXPAYER SHALL MAINTAIN A PLACE OF BUSINESS IN
18 THIS COMMONWEALTH OR EMPLOY A REPRESENTATIVE FOR THE PERIOD
19 BEGINNING WITH THE START DATE AND ENDING WITH THE AWARD OF
20 TAX CERTIFICATES UNDER SECTION 3203(E) (RELATING TO
21 PROCEDURE).
22 "PASS-THROUGH ENTITY." ANY OF THE FOLLOWING:
23 (1) A PARTNERSHIP AS DEFINED IN SECTION 301(N.0) OF THE
24 TAX REFORM CODE.
25 (2) A PENNSYLVANIA S CORPORATION AS DEFINED IN SECTION
26 301(N.1) OF THE TAX REFORM CODE.
27 (3) AN UNINCORPORATED ENTITY SUBJECT TO SECTION 307.21
28 OF THE TAX REFORM CODE.
29 "PENNSYLVANIA LIVE EVENTS INDUSTRY." A QUALIFIED REHEARSAL
30 FACILITY, VENDORS OF CONCERT TOUR EQUIPMENT LOCATED AND
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 1 MAINTAINING A PLACE OF BUSINESS IN THIS COMMONWEALTH, VENUES
2 LOCATED IN THIS COMMONWEALTH AND ANY PROMOTER OF LIVE
3 PERFORMANCES LOCATED AND MAINTAINING A PLACE OF BUSINESS IN THIS
4 COMMONWEALTH.
5 "PENNSYLVANIA REHEARSAL AND TOUR EXPENSES." THE SUM OF
6 PENNSYLVANIA REHEARSAL EXPENSES AND TOUR EXPENSES. THE TERM
7 INCLUDES PENNSYLVANIA REHEARSAL EXPENSES AND TOUR EXPENSES PAID
8 PRIOR TO OR DURING A REHEARSAL OR TOUR.
9 "PENNSYLVANIA REHEARSAL EXPENSE." A REHEARSAL EXPENSE WHICH
10 IS INCURRED OR WILL BE INCURRED WITHIN THIS COMMONWEALTH. THE
11 TERM INCLUDES:
12 (1) A PAYMENT WHICH IS MADE OR WILL BE MADE BY A
13 RECIPIENT TO A PERSON UPON WHICH WITHHOLDING WILL BE MADE ON
14 THE PAYMENT BY THE RECIPIENT AS REQUIRED UNDER PART VII OF
15 ARTICLE III OF THE TAX REFORM CODE OR A PAYMENT WHICH IS MADE
16 OR WILL BE MADE TO A PERSON THAT IS REQUIRED TO MAKE
17 ESTIMATED PAYMENTS UNDER PART VIII OF ARTICLE III OF THE TAX
18 REFORM CODE.
19 (2) A PAYMENT WHICH IS MADE OR WILL BE MADE TO A
20 PERSONAL SERVICE CORPORATION REPRESENTING INDIVIDUAL TALENT
21 IF THE TAX IMPOSED BY ARTICLE IV OF THE TAX REFORM CODE WILL
22 BE PAID OR ACCRUED ON THE NET INCOME OF THE CORPORATION FOR
23 THE TAXABLE YEAR.
24 (3) A PAYMENT WHICH IS MADE OR WILL BE MADE TO A PASS-
25 THROUGH ENTITY REPRESENTING INDIVIDUAL TALENT FOR WHICH
26 WITHHOLDING WILL BE MADE BY THE PASS-THROUGH ENTITY ON THE
27 PAYMENT AS REQUIRED UNDER PART VII OR VII-A OF ARTICLE III OF
28 THE TAX REFORM CODE.
29 "PERSONAL PROTECTIVE EQUIPMENT." INCLUDES EQUIPMENT,
30 SERVICES AND SUPPLIES NECESSARY TO SCREEN, TEST, SHIELD OR
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 1 PROTECT PERFORMERS OR INDIVIDUALS FROM HEALTH PATHOGENS DURING A
2 REHEARSAL OR TOUR. THE TERM INCLUDES COSTS ASSOCIATED WITH
3 CLEANING AND DISINFECTING QUALIFIED REHEARSAL FACILITIES AND
4 VENUES USED ON A TOUR AND COSTS ASSOCIATED WITH COMPLYING WITH
5 SAFETY PROTOCOLS ESTABLISHED TO COMBAT COVID-19 AND OTHER HEALTH
6 PATHOGENS.
7 "QUALIFIED CHARITABLE CORPORATION." A NONPROFIT CORPORATION
8 WHICH IS OR DOES ALL OF THE FOLLOWING:
9 (1) IS INCORPORATED IN AND OPERATES EXCLUSIVELY WITHIN
10 THIS COMMONWEALTH.
11 (2) IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, LITERARY OR
12 EDUCATIONAL PURPOSES WITHIN THE MEANING OF 26 U.S.C. § 501(C)
13 (3) (RELATING TO EXEMPTION FROM TAX ON CORPORATIONS, CERTAIN
14 TRUSTS, ETC.) TO PROMOTE AND SUPPORT PERFORMANCES OF THE
15 MUSICAL ARTS IN PENNSYLVANIA.
16