shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Pass-through entity." Any of the following:
(1) A partnership, limited partnership, limited
liability company, business trust or other unincorporated
entity that for Federal income tax purposes is taxable as a
partnership.
(2) A Pennsylvania S corporation.
"Qualified tax liability." For a taxpayer who is an
individual, taxes imposed under Article III and for all other
taxpayers, taxes imposed under Articles III, IV and VI. The term
shall include the liability for taxes imposed under Article III
on a shareholder of a pass-through entity.
"Qualified toll expense." Any remuneration paid through the
use of an E-ZPass transponder for access and use of the
Pennsylvania Turnpike and all toll bridges operated under the
Delaware River Joint Toll Bridge Commission and the Delaware
River Port Authority of Pennsylvania and New Jersey.
"Tax credit." The Commuter and Commerce Toll Tax Credit
authorized under this article.
"Taxpayer." A Pennsylvania-based entity or individual
Pennsylvania resident subject to tax under Article III, IV or
VI. The term shall include the shareholder, owner or member of a
pass-through entity that receives a tax credit.
Section 1703-J. Credit for qualified toll expense.
(a) Application.--A taxpayer that incurs a qualified toll
expense in a taxable year may apply for a tax credit as provided
under this article. By September 15 of each year, a taxpayer
must submit an application to the department for a qualified
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