The addition of 12 Pa.C.S. Ch. 32 is a continuation of Subarticle E of Article XVII-D of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. The following apply: (1) Except as otherwise provided in 12 Pa.C.S. Ch. 32, all activities initiated under Subarticle E of Article XVII-D of the Tax Reform Code of 1971 shall continue and remain in full force and effect and may be completed under 12 Pa.C.S. Ch. 32. Orders, regulations, rules and decisions which were made under Subarticle E of Article XVII-D of the Tax Reform Code of 1971 and which are in effect on the effective date of section 6 of this act shall remain in full force and effect until revoked, vacated or modified under 12 Pa.C.S. Ch. 32. Contracts, obligations and collective bargaining agreements entered into under Subarticle E of Article XVII-D of the Tax Reform Code of 1971 are not affected nor impaired by the repeal of Subarticle E of Article XVII-D of the Tax Reform Code of 1971. (2) Except as provided in paragraph (3), any difference in language between 12 Pa.C.S. Ch. 32 and Subarticle E of Article XVII-D of the Tax Reform Code of 1971 is intended only to conform to the style of the Pennsylvania Consolidated Statutes and is not intended to change or affect the legislative intent, judicial construction or administration and implementation of Subarticle E of Article XVII-D of the Tax Reform Code of 1971. (3) Paragraph (2) does not apply to the following provisions: (i) The addition of the definitions of "class 1 venue," "class 3 venue," "maintaining a place of business," "minimum rehearsal and tour requirements," "qualified charitable corporation," "rehearsal expense," "representative," "State-related institution," "taxpayer," "tour" and "venue" in 12 Pa.C.S. § 3202. (ii) The exclusion of the definition of "streaming performance." (iii) The addition of 12 Pa.C.S. §§ 3203(b), 3205(c), 3207(e) and 3210. 2025, NOVEMBER 24, P.L.311, No.51
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