a business which participates in the program.
"Local workforce investment board." As defined in section
103 of the act of December 18, 2001 (P.L.949, No.114), known as
the Workforce Development Act.
"Program." The Pennsylvania Workforce Investment Strategy
Program established in section 3(a).
"Qualified tax liability." Tax liability imposed on a
taxpayer under Article III, IV, VI, VII, VIII, IX, XI or XV of
the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971, excluding a tax withheld by an employer under
Article III of the Tax Reform Code of 1971.
"Qualifying workforce expenditure." Money spent by a
participating business for purposes directly attributable to the
implementation and utilization of an employee training program
established under this act. The term shall include money paid to
a local workforce investment board by a participating business
for administrative costs associated with the implementation of
and compliance with this act.
"Taxpayer." A natural person, corporation, business trust,
limited liability company, partnership, limited liability
partnership, association or other form of legal business entity
that:
(1) is subject to a tax imposed under Article III, IV,
VI, VII, VIII, IX, XI or XV of the Tax Reform Code of 1971,
excluding a tax withheld by an employer under Article III of
the Tax Reform Code of 1971; and
(2) is participating in the program.
Section 3. Pennsylvania Workforce Investment Strategy Program.
(a) Establishment.--There is hereby established within the
department a program to be known as the Pennsylvania Workforce
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