61 Pa. Code § 2.2
Tax credits are available as a credit against the taxes imposed by Article III of the TRC (72 P. S. §§ 7301-7361), the personal income tax, with respect to employers who are individuals, partnerships or proprietorships. The credit is available with respect to taxes imposed by Articles IV, VII, VIII and IX of the TRC (72 P. S. §§ 7401-7412, 7701-7706, 7801-7806 and 7901-7906) with respect to employers which are corporations, banks and financial institutions, and title insurance and trust companies as well as against the tax imposed by the Mutual Thrift Institutions Tax Act (72 P. S. §§ 1986.1-1986.6) with respect to savings and loan company employers. The credit may be used in the year in which it is validated or may be carried over by the taxpayer and used in any of the 3 subsequent years.
61 Pa. Code § 2.2
The provisions of this §2.2 amended under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 491(e) of the Public Welfare Code (62 P. S. § 491(e)); and section 1701-A(e) of the Tax Reform Code of 1971 (72 P. S. § 8701-A(e)).