Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8802. 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:

“Business firm.” An entity authorized to do business in this Commonwealth and subject to the taxes imposed by Article III, IV, VI, VII, VIII, IX or XV.  1 This term also includes a natural person as such or as a member of a partnership or a shareholder in a Pennsylvania S corporation and estates and trusts receiving income as set forth in section 1803.  2

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

“Leave of absence period.” The period, not exceeding five working days or the hourly equivalent of five working days per employee, during which a business firm provides a paid leave of absence to the employee for the purpose of organ or bone marrow donation. The term does not include a period during which an employee utilizes any annual leave or sick days that the employee has been given by the employer.

“Pass-through entity.” A partnership or Pennsylvania S corporation as defined in section 301(n.0) and (s.2),  3 respectively.