301(n.0) of the Tax Reform Code, a single-member limited
liability company treated as a disregarded entity for Federal
income tax purposes or a Pennsylvania S corporation as defined
in section 301(n.1) of the Tax Reform Code.
"Payment." An amount of money paid in consideration for a
tax credit under section 7(e).
"Program partners." All entities that participate in a
school-to-work pilot program.
"Replacement school-to-work pilot program." A school-to-work
pilot program which has been approved to participate in
CareerBound under section 5(e).
"School partner." A school district, vocational-technical
school, intermediate unit, charter school or cyber charter
school.
"School-to-work pilot program." A pilot program which has
been approved to participate in CareerBound.
"Soft skills." The workplace interpersonal and professional
skills that are necessary for an employee to adhere to generally
accepted workplace behaviors. The term includes work ethic,
promptness, integrity and respect for others.
"Tax liability." An amount of tax due under Article III, IV,
VI, VII, VIII, IX or XV of the Tax Reform Code or under Article
XVI of the act of May 17, 1921 (P.L.682, No.284), known as The
Insurance Company Law of 1921.
"Taxpayer." A business entity authorized to do business in
this Commonwealth and subject to taxes imposed under Article
III, IV, VI, VII, VIII, IX or XV of the Tax Reform Code or a tax
under Article XVI of The Insurance Company Law of 1921. The term
includes a pass-through entity.
"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
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