Overview

A taxpayer that is a manufacturer of malt or brewed beverages may submit an application for tax credits against the malt beverage tax imposed under Article XX of the Tax Reform Code for investment in qualified capital expenditures. Applications for qualifying capital expenditures placed into service in Pennsylvania between January 1, 2024 and December 31, 2024 or within one year of the date of the original purchase submitted prior to April 1, 2025.

For more information and to apply for a Malt Beverage Tax Credit, please refer to the:

Malt Beverage Tax Credit Program Guidelines and Application [PDF]

Informational Notice – Miscellaneous Tax 2018-01 – Malt Beverage Tax Credit Program [PDF]

Frequently Asked Questions - Malt Beverage Tax Credit Program [PDF]

Qualifying Capital Expenditures Worksheet [XLS]

Tax questions may be directed to the Department of Revenue at 717-772-3896 or ra-rvtaxcredits@pa.gov.