301(n.0) of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, or a Pennsylvania S corporation as
defined in section 301(n.1) of the Tax Reform Code of 1971.
"Political subdivision." A county, city, borough,
incorporated town, township, home rule municipality, school
district or municipal authority.
"Qualified tax liability." The liability for taxes imposed
under Article III, IV, VI, VII, VIII, IX or XV of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971. The term shall not include a tax withheld by an employer
from an employee under Article III of the Tax Reform Code of
1971.
"Tax credit." The employee-volunteer emergency response tax
credit established by this article.
"Taxpayer." An entity that is subject to a tax imposed under
Article III, IV, VI, VII, VIII, IX or XV of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. The
term shall not include a tax withheld by an employer from an
employee under Article III of the Tax Reform Code of 1971.
"Volunteer ambulance service." A nonprofit chartered
corporation, association or organization located in this
Commonwealth, which is licensed by the Department of Health, is
not associated or affiliated with a hospital and which is
regularly engaged in the provision of emergency medical
services, including basic life support or advanced life support
services and advanced life support squads as defined in 28 Pa.
Code § 1005.1 (relating to general provisions). The term shall
not include a corporation, association or organization that is
primarily engaged in the operation of invalid coaches which are
intended for the routine transport of persons who are
20150HB0061PN0053 - 8 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30