An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit eligibility, further providing for definitions and for eligibility and providing for independent audit for tax credits, for additional requirements for certain tax credits, for independent audit for certain tax benefits, for additional requirements for tax benefits, for broker licensing, for tax credit administration, for tax benefit administration and for guidelines; in research and development tax credit, further providing for credit for research and development expenses and for report to General Assembly; in keystone innovation zones, further providing for keystone innovation zone tax credits and for annual report; and making editorial changes.