Incentives, Credits, Programs

Military Installation Remediation Program

The Military Installation Remediation Program (MIRP) is a tax incremental financing program designed for the purpose of improvement and development within designated parcels in a municipality with a former military installation. The program was established in 2019 with the signing of Act 101 of 2019 (HB 1410). The legislation amended the Transit Revitalization Investment District Act. 

Overview

All qualified taxpayers within designated parcels must complete an annual state tax report by September 1 each year so the Department of Revenue may certify state taxes to be transferred to the MIRP Fund for utilization by the Military Installation Remediation Authority.

Any qualified taxpayer within the designated parcels that fails to file a complete report on a timely basis will be subject to a penalty of the lesser of $1,000 or 10 percent of all eligible state taxes payable by the qualified taxpayer for activities in the MIRP during the previous calendar year.

Qualified Taxpayers

  • Any entity that conducts business, provides services and is located or partially located within the borders of the MIRP.
  • Any construction contractor engaged in construction, including infrastructure or site preparation, reconstruction or renovation of a facility located in or partially in the MIRP.
  • An individual whose primary residence is in a parcel designated within the borders of the MIRP.

Help and Assistance

All questions concerning this report should be directed to 717-772-3896 or ra-rveconomic-dev@pa.gov.