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.
Accessing Your Tax Credits
To obtain a tax credit certificate, all contributors must complete the following:
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.