Begin Main Content Area

​Broker Registration Program

In compliance with Article XVII-A.1 of the Tax Reform Code of 1971, as amended under Act 25 of 2021, the Department of Revenue has implemented requirements for broker registrations. This is an effort to strengthen the administration of tax credit programs to prevent fraud and abuse of tax credits and tax benefits. Any individual involved in the sale or assignment of restricted tax credits intended for utilization against taxes remitted to the Commonwealth of Pennsylvania is required by law to register for a tax credit broker registration with the Department of Revenue. 

The registration process has two primary components: Employer Validation and Broker Registration. Both can be completed online by visiting the Business Tax e-Services page on the Revenue website and selecting “Tax Credit Broker Registration”.

For the Employer Validation component, individuals seeking a broker registration must obtain permission from their employer to engage in the activity of representing a buyer, seller, assignee or assignor in the sale or assignment of restricted tax credits. In order to complete this stage of the registration process, the employer is required to complete the online form listing the individuals authorized to represent the employer.

For the Broker Registration component, individuals validated by an employer must complete the Broker Registration application online. The registration is effective for two years from the date of issuance. The registration requires completion of the online application form and submission of required documents.

The online application is the only way to complete the broker registration process. Additional information is available in the program guidelines. If you have questions, please contact the department’s Office of Economic Development at 717-772-3896 or