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§ 8702-I. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2013

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 XVII-I. Community-Based Services Tax Credit (Refs & Annos)
Effective: July 1, 2013
72 P.S. § 8702-I
§ 8702-I. Definitions
Currentness
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 taxes imposed under Article III, IV, VI, VII, VIII, IX or XV.1
“Contribution.” A donation of cash, personal property or services, the value of which is the net cost of the donation to the donor or the pro rata hourly wage, including benefits, of the individual performing the service.
“Department.” The Department of Community and Economic Development of the Commonwealth.
“Individual.” An individual who is eligible for community-based services funded through the Office of Developmental Programs and the Office of Mental Health and Substance Abuse Services of the Department of Public Welfare.2
“Provider.” A nonprofit entity that meets all of the following:
(1) Provides community-based services to individuals with intellectual disabilities or mental illness.
(2) Is exempt from Federal taxation under section 501(c)(3) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-I, § 1702-I, added 2012, July 2, P.L. 751, No. 85, § 19, effective July 1, 2013.

Footnotes

1
72 P.S. §§ 7301 et seq., 7401 et seq., 7601 et seq. (expired), 7701 et seq., 7801 et seq., 7901 et seq., 8501 et seq.
2
The Department of Public Welfare was redesignated the Department of Human Services by 62 P.S. § 103, enacted 2014, Sept. 24, P.L. 2458, No. 132, § 2, effective in 60 days [Nov. 24, 2014].
72 P.S. § 8702-I, PA ST 72 P.S. § 8702-I
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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