Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3919.503. Eligibility 

(1) it maintains its headquarters, principal business offices, training facilities and camps, except baseball spring training, and related enterprises and activities, except minor league activities, in this Commonwealth;

(2) except for a sole proprietorship, it is incorporated, organized or otherwise created under the laws of this Commonwealth;  and

(3) it will continue to comply with the certifications under paragraphs (1) and (2) for the duration of the lease under section 504(1)  1 or for the initial term of the debt, whichever is longer.