Do I need to pay the $5000 filing fee for Act 60?

isn’t the legality of it being raised from $300 currently being debated in a lawsuit?

You should pay the fee. in fact, you can’t submit your required annual report without paying it through the government portal. Not doing so will jeapordize your decree.

You will hopefully get that money back when the increase is deemed a violation of contract law. but legal proceeedings like this can take months if not years

Separate note in regards of the legality of the fee. Thus far in my years of experience and working with these tax incentives we have never found a single decree that state that the yearly report cost will be $300, the wording just mentions that the decree holder is required to submit the yearly report and pay the filing fee in order to be in compliance. Therefore the government didn’t violated contract law when raising that filing fee. Many people has given away a lot of money for that non sense lawsuit who’s only winner are the attorneys.