Neighborhood Assistance Program

Special Program Priorities

Administered by the Pennsylvania Department of Community & Economic Development (DCED), the Neighborhood Assistance Program (NAP) assists with reviving Pennsylvania’s economy by providing tax credits and targeted assistance to distressed areas and low‐income populations with a strategic focus on community participation and collaboration among residents, nonprofits, and businesses. The Special Program Priorities Program (SPP), a component of NAP, focuses on specific needs of distressed communities, including disaster and economic recovery, blight elimination, and rural initiatives. Businesses assist to meet the challenges of funding through either cash contribution or equipment and/or supplies contribution.

Application Process

Interested businesses submit a letter of commitment to Clarion County Adventures confirming the purpose and amount of the contribution by October 31, 2020.
All contributors must file the Electronic Tax Clearance Form for Tax Credits through the Pennsylvania Department of Revenue by October 31, 2020, available at: www.revenue.pa.gov/taxcredits
Clarion County Adventures applies for SPP tax credits that, if approved, are available for use by contributing businesses.
Upon the DCED’s official written approval of Clarion County Adventure’s request, businesses must provide financial contribution by June 30, 2021 for Tax Credits to be used to offset their unpaid taxes for the tax year of 2020 with any excess being applied to taxes due in subsequent years up and until tax year 2025 or they may sell them to another business.

Special Program Priorities Tax Credit - 75%

Accessing Your Tax Credits

To obtain a tax credit certificate, all contributors must complete the following:

Complete and submit the Application for Tax Credit under the Neighborhood Assistance Act with proof of contribution to DCED. Examples of proof of contribution include copies of the front and back of a cancelled check, invoices for equipment/supplies, proof of donation of real estate, or invoices for technical assistance. Copies of records such as wire transfers or electronic transfers may be submitted. The completed Application for Tax Credit must be submitted to DCED by December 31, 2021. Completed forms must be submitted via the postal mail or electronically to the NAP email resource account at RA‐DCEDNAPMAIL@pa.gov.
DCED will review the submitted forms and, if approved, issue a Tax Credit Certificate Form to the contributor. Notification for the tax record will be provided to Pennsylvania Department of Revenue.
The contributor awarded SPP tax credits may exercise four options for use of the credits: (1) Retain and Use, (2) Carry‐ Forward, (3) Sell or Assign, or (4) Pass through to another eligible entity.

Tax credits claimed will be first applied against the unpaid tax liability for the period in which the credit is approved. The tax credit may be carried forward for a maximum of five years. A taxpayer may not carry back or obtain a refund of any portion of an unused tax credit.