animal rescue, abatement of conditions due to storm, flood or
general peril, abatement or removal of hazards to safety and
other activities as are commonly undertaken by fire companies,
ambulance services or rescue squads or affiliated organizations.
"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, 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 Tax Reform
Code of 1971. The term does not include a tax withheld by an
employer from an employee under Article III of the Tax Reform
Code of 1971.
"Tax credit." The volunteer emergency responders employer
tax credit established under section 74A11 (relating to
volunteer emergency responders employer tax credit).
"Taxpayer." An entity that is subject to a tax imposed under
Article III, IV, VI, VII, VIII, IX or XV of the Tax Reform Code
of 1971. The term does 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
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