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),
72 P.S. §§ 7301 et seq., 7401 et seq., 7601 et seq., 7701 et seq., 7801 et seq., 7901
et seq., 8501 et seq.
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