" Commissioner. " The State Fire Commissioner of the
Commonwealth.
"County." A county of the Commonwealth.
" Earned income tax. " A tax on earned income and net profits
levied under Chapter 3 of the act of December 31, 1965
(P.L.1257, No.511) , known as The Local Tax Enabling Act.
"Emergency medical services agency." Any for-profit or
nonprofit corporation, association or organization located in
this Commonwealth, which is licensed by the Department of Health
and is not associated or affiliated with any 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 squad vehicles as defined in
28 Pa. Code § 1021.2 (relating to definitions) . The term shall
not include any 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
convalescent or otherwise nonambulatory and do not ordinarily
require emergency medical treatment while in transit.
" Governing body. " A county council, county board of
commissioners, city council, borough council, incorporated town
council, board of township commissioners, board of township
supervisors, governing council of a home rule municipality or
optional plan municipality, a school district board of directors
or a governing council of any similar purpose government which
may be created by statute after the effective date of this
section and which has adopted a tax credit under this chapter.
" Local Tax Enabling Act. " The act of December 31, 1965
(P.L.1257, No.511) , known as The Local Tax Enabling Act.
" Municipality. " A city, borough, incorporated town or
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