Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8801-D. 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.”  A volunteer for a volunteer ambulance service, volunteer fire company or volunteer rescue company certified as meeting the criteria of this act as set forth under section 1807-D.  1

“Commissioner.”  The State Fire Commissioner appointed under section 3   2 of the act of November 13, 1995 (P.L. 604, No. 61), known as the State Fire Commissioner Act.

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

“Director.”  The director of the Emergency Medical Services Office in the Department of Health.

“Qualified tax liability.”  The liability for taxes imposed under Article III   3 for the taxable year beginning after December 31, 2007 and ending before January 1, 2009.

“Tax credit.”  The tax credit available to active volunteers under this article.

“Taxpayer.”  An individual subject to payment of taxes under Article III.

“Volunteer ambulance service.”  As defined in section 102   4 of the act of July 31, 2003 (P.L. 73, No. 17), known as the Volunteer Fire Company and Volunteer Ambulance Service Grant Act.

“Volunteer fire company.”  As defined in section 102 of the act of July 31, 2003 (P.L. 73, No. 17), known as the Volunteer Fire Company and Volunteer Ambulance Service Grant Act.

“Volunteer rescue company.”  As defined in section 102 of the act of July 31, 2003 (P.L. 73, No. 17), known as the Volunteer Fire Company and Volunteer Ambulance Service Grant Act.