An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in research and development tax credit, further providing for carryover, carryback, refund and assignment of credit; in entertainment production tax credit, further providing for carryover, carryback and assignment of credit and for carryover, carryback and assignment of tax credit; in resource enhancement and protection tax credit, further providing for Resource Enhancement and Protection Tax Credit Program; in historic preservation incentive tax credit, further providing for carryover, carryback and assignment of credit; in waterfront development tax credit, further providing for tax credit; in Innovate in PA tax credit, further providing for sale, carryover and carryback; in manufacturing and investment tax credit, further providing for sale or assignment; in neighborhood assistance tax credit, further providing for tax credit; in keystone special development zone program, further providing for Keystone Special Development Zone tax credit; in keystone innovation zones, further providing for keystone innovation zone tax credits; and repealing provisions relating to sale or assignment of coal refuse energy and reclamation tax credit.