PA HB2193

Creates a $100 tax credit per deer for processors who donate their services to process deer meat for registered public charities that feed the hungry, with a maximum credit of $5,000 per taxpayer annually

Caps the total program at $200,000 in tax credits per fiscal year, allocated on a first-come, first-served basis

Requires processors to retain Pennsylvania Game Commission ear tags from each donated deer for recordkeeping purposes and submit applications by September 15 for expenses incurred in the prior taxable year

Allows unused credits to be carried forward for up to 15 taxable years, but prohibits carrybacks and refunds

Applies to taxable years beginning after December 31, 2024, with an effective date of July 1, 2026