12 Pa. Code § 135.50 – Computation for the Enterprise Zone Tax Credit Program.

(a) If approved, projects will receive tax credits equal to 20% of eligible project costs, up to the maximum amount approved by the Department. Projects requesting consideration and approved under § 135.49a (relating to Enterprise Zone Tax Credit Program—special program priorities) will receive tax credits equal to 30% of eligible project costs.
(b) Tax credits will be granted for investments made to rehabilitate, expand or improve buildings, land or infrastructure according to the approved plan. Approval of tax credits is subject to verification of the value of the investment.
(c) An applicant for tax credits shall support the value of the investments made with documentation itemizing the expenditures.

The provisions of this § 135.50 adopted March 4, 1988, effective March 5, 1988, 18 Pa.B. 937.