PA HB34

Creates a tax credit for Pennsylvania hotels and recreational campgrounds that provide discounted or free lodging to state residents displaced by natural or man-made disasters rendering their homes uninhabitable or inaccessible

Tax credit equals 100% of the discount provided, limited to a maximum of 90 nights per beneficiary accommodation

Excludes residents already receiving housing assistance through federal or state disaster relief programs from beneficiary eligibility

Unused tax credits may be carried forward for up to five years but cannot be refunded, carried back, or sold/assigned to other entities

Applications must be submitted to the Department of Revenue by March 31 for discounts provided during the prior calendar year, with approval decisions issued by December 31