Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1602-W.2. 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:

“Department.”  The Department of Revenue of the Commonwealth.

“Federal earned income tax credit.”  The earned income tax credit provided under 26 U.S.C. § 32 (relating to earned income).

“Qualified taxpayer.”  A taxpayer eligible to receive a tax credit under section 1604-W.2.  1

“Tax credit.”  The working Pennsylvanians tax credit provided under this article.

“Tax liability.”  Tax liability under Article III of the act of March 4, 1971 (P.L. 6, No. 2),  2 known as the Tax Reform Code of 1971.

“Taxpayer.”  An individual subject to the tax under Article III of the Tax Reform Code of 1971.