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    Economic Development Programs

    Qualified Manufacturing Innovation & Reinvestment Deduction Program

    Overview

    The Qualified Manufacturing Innovation & Reinvestment Deduction program provides a deduction from taxable income under the Corporate Net Income Tax. To qualify, a taxpayer must make a capital investment in excess of $100 million for the creation of new or refurbished manufacturing capacity within three years of a designated start date. 

    For more information, review the Program Guidelines or call the Department of Community and Economic Development’s Customer Service Center at 1-800-379-7448. Tax questions may be directed to the Department of Revenue at 717-772-3896 or ra-rvtaxcredits@pa.gov.