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§ 8901-H. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 8, 2022

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XIX-H. Airport Land Development Zones (Refs & Annos)
Effective: July 8, 2022
72 P.S. § 8901-H
§ 8901-H. Definitions
Currentness
<Section 24(4)(xiv) of Act 2022, July 8, P.L. 513, No. 53, provides that the addition of this section by that Act shall apply to fiscal years beginning after June 30, 2022.>
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:
“Affiliate.” As follows:
(1) an entity which is part of the same affiliated group as defined in section 1504(a) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1504(a)), as an airport land development zone employer; or
(2) an entity that would be part of the same affiliated group except that the entity or the airport land development zone employer is not a corporation.
“Airport.” A commercial service airport or a noncommercial service airport.
“Airport land development zone.” As follows:
(1) An area of no more than 300 acres, consisting of parcels of real property that are owned by a commercial service airport or leased under paragraph (3), with, as of December 31, 2021, no permanent vertical structures affixed or buildings with businesses located in the structures. The total acres for all commercial service airports in the program may not exceed 2,000 acres.
(2) An area of no more than 50 acres, consisting of parcels of real property that are owned by a noncommercial service airport or leased under paragraph (3), with, as of December 31, 2021, no permanent vertical structures affixed or vacant buildings with businesses located in the structures. The total acres for all noncommercial service airports in the program may not exceed 2,000 acres.
(3) A parcel of real property in the zone may be leased or ground leased to a third party while continuing to be owned by a commercial service airport or a noncommercial service airport for the duration of the program.
“Airport land development zone employer.” A person or entity subject to the taxes imposed under Article III, IV, VII, VIII or XV1 who employs at least one employee in an airport land development zone. The term shall include a pass-through entity. The term shall not include an employer engaged in construction improvements in an airport land development zone.
“Airport land development zone plan.” The document submitted to the department that details the parcels included in the airport land development zone by an airport. The plan shall include the following:
(1) A legal description, identification number and acreage of each parcel included in the zone.
(2) Certification by an airport that any building in the zone was vacant and any parcel in the zone had no permanent vertical structures affixed to the parcel on or after December 31, 2021.
(3) A map and diagram of each parcel included in the plan.
“Commercial service airport.” A publicly owned airport with at least 2,500 annual enplanements and scheduled air carrier service. The term includes a public use airport in a county of the fourth class with a population of between 140,000 and 148,000 people under the 2020 decennial census.
“Department.” The Department of Community and Economic Development of the Commonwealth.
“Employee.” An individual who meets all of the following:
(1) Is employed in this Commonwealth by an airport land development zone employer or its predecessor after the effective date of this section.
(2) Is employed for at least 35 hours per week by an airport land development zone employer.
(3) Spends at least 90% of the individual's working time for the airport land development zone employer at the airport land development zone location.
“Full-time equivalent employee.” As follows:
(1) The whole number of employees, rounded down, that equals the sum of:
(i) the total paid hours, including paid time off and family leave under the Family and Medical Leave Act of 1993 (Public Law 103-3, 29 U.S.C. § 2601 et seq.), of all of an airport land development zone employer's employees classified as nonexempt during the airport land development zone employer's tax year divided by 2,000; and
(ii) a total number arrived at by adding, for each airport land development zone employer's employees classified as exempt scheduled to work at least 35 hours per week, the fraction equal to the portion of the year the exempt employee was paid by the airport land development zone employer. Whether an employee shall be classified as exempt or nonexempt shall be determined under the Fair Labor Standards Act of 1938 (52 Stat. 1060, 29 U.S.C. § 201 et seq.).
(2) The calculation under paragraph (1) shall exclude employees previously employed by an affiliate and employees previously employed by the airport land development zone employer outside of an airport land development zone.
“Noncommercial service airport.” An airport that is publicly or privately owned, open to the public, with less than 2,500 annual enplanements and without scheduled air carrier service.
“Pass-through entity.” A partnership as defined in section 301(n.0)2 or a Pennsylvania S corporation as defined in section 301(n.1).
“Plan.” An airport land development zone plan.
“Program.” The Airport Land Development Zone Program established under section 1902-H.3
“Qualified tax liability.” A tax owed by an airport land development zone employer attributable to a business activity conducted within an airport land development zone for a tax year under Article III, IV, VII, VIII or XV, excluding any tax withheld by an employer under Article III.
“Zone.” An airport land development zone.

Credits

1971, March 4, P.L. 6, No. 2, art. XIX-H, § 1901-H, added 2022, July 8, P.L. 513, No. 53, § 15, imd. effective.

Footnotes

1
72 P.S. §§ 7301 et seq., 7401 et seq., 7701 et seq., 7801 et seq., 8501 et seq.
2
72 P.S. § 7301.
3
72 P.S. § 8902-H.
72 P.S. § 8901-H, PA ST 72 P.S. § 8901-H
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document