of Education and the Department of Community and Economic
Development of the Commonwealth.
"Pass-through entity." A partnership as defined in section
301(n.0) of the act of March 4, 1971 (P.L.6, No.2), known as the
Tax Reform Code of 1971, 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 of 1971.
"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 act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, 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
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