Section 1802-H. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Active volunteer first responder." A volunteer for a
volunteer fire company or nonprofit emergency medical services
agency who is certified under 35 Pa.C.S. § 79A23 (relating to
certification).
"Approved institution of higher learning." Any of the
following:
(1) A public college or technical institute that is
established and operated in accordance with the provisions of
the act of March 10, 1949 (P.L.30, No.14), known as the
Public School Code of 1949, by a local sponsor that provides
a two-year, postsecondary, college-parallel, terminal-
general, terminal-technical, out-of-school youth or adult
education program or any combination of the programs.
(2) An institution that is part of the State System of
Higher Education under Article XX-A of the Public School Code
of 1949, and all branches and campuses of a State-owned
institution.
"Approved program of education." A curriculum or course of
study pursued at an approved institution of higher learning.
"Business firm." An entity authorized to do business in this
Commonwealth and subject to taxes imposed under Article III, IV,
VI, VII, VIII, IX, XV or XX or a tax imposed under Article XVI
of the act of May 17, 1921 (P.L.682, No.284), known as The
Insurance Company Law of 1921. The term includes a pass-through
entity, including a pass-through entity the purpose of which is
making contributions under this article and whose shareholders,
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