Manufacturing Tax Credit Program (MTC)
🏛 Pennsylvania Department of Community & Economic Development
✓ Free, no account · Source: Pennsylvania Grants (CODE PA) · Last verified May 31, 2026
Can you apply?
This grant is for taxpayers who create new full-time jobs and increase annual taxable payroll by $1,000,000 or more. Eligible applicants are businesses operating in Pennsylvania that can demonstrate new job creation and payroll growth. The program provides tax credits to offset increased labor costs from hiring. Applicants must be able to verify employment records and payroll documentation through Pennsylvania's Department of Community & Economic Development.
Not the right fit? Find grants for your organization in 5 questions →
Program description
Program provides tax credits to taxpayers who increase their annual taxable payroll by $1,000,000 through the creation of new full-time jobs.
Who can apply
Eligible applicants
How to apply
Application links
Required documents
- Payroll documentation
- Tax returns or filings
- Job creation records
- Employment verification
- Business registration documents
FAQ
Who is eligible to apply for the Manufacturing Tax Credit Program?
Taxpayers in Pennsylvania who create new full-time jobs and increase annual taxable payroll by $1,000,000 or more. Businesses in the manufacturing sector are typically the primary focus.
What is the deadline for applying?
The deadline listed is December 31, 2035. Check with Pennsylvania DCED for current deadlines and rolling application periods.
What types of activities does this program support?
This program provides tax credits for job creation. Eligible activities include hiring new full-time employees and increasing overall payroll expenses.
How competitive is this program?
Competitiveness depends on available funding and the number of qualified applicants. Applicants with larger payroll increases and more jobs created may have stronger applications.
What is the typical funding amount?
The program provides tax credits rather than direct grants. The credit amount is typically tied to the amount of new payroll created.
💡 Tips for applicants
- Document all new job positions carefully. Include hire dates, job descriptions, and salary information for each position.
- Ensure payroll records clearly show the $1,000,000 annual increase threshold. Use official payroll reports and tax filings.
- Verify that all new employees are classified as full-time positions. Part-time positions typically do not count.
- Start the application process early. Tax credit programs often have processing delays and document verification requirements.
- Maintain detailed records of compliance. Keep all hiring and payroll documentation organized for audit purposes.
⚠️ Common mistakes
Missing documentation of full-time job creation. Applicants fail to clearly show 1,000,000 new annual payroll or miscount part-time employees as full-time positions. Incomplete payroll records make verification impossible.
Similar grants
- OPEN Qualified Manufacturing Innovation and Reinvestment Deduction (QMIRD) — Pennsylvania Department of Community & Economic Development
- OPEN PA Manufacturing Training to Career (PMTTC) — Pennsylvania Department of Community & Economic Development
- OPEN Pennsylvania First – Loan — Pennsylvania Department of Community & Economic Development
- OPEN Pennsylvania Economic Development Financing Authority (PEDFA) Taxable Bond Program — Pennsylvania Department of Community & Economic Development
- OPEN Neighborhood Assistance Program (NAP) — Pennsylvania Department of Community & Economic Development