61 Pa. Code § 2.1a

Current through Register Vol. 54, No. 45, November 9, 2024

Section 2.1a - Definitions

The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:

Closely-related person-The term includes the following:

(i) A son, daughter or a descendant of a son or daughter.

(ii) A stepson or stepdaughter.

(iii) A brother, sister, stepbrother or stepsister.

(iv) A father, mother or an ancestor of either.

(v) A stepfather or stepmother.

(vi) A nephew or niece.

(vii) An uncle or aunt.

(viii) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.

EIP-The Employment Incentive Payment credit program.

61 Pa. Code § 2.1a

The provisions of this §2.1a adopted October 28, 1988, effective 10/29/1988, 18 Pa.B. 4866.

The provisions of this §2.1a issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); section 491(e) of the Public Welfare Code (62 P. S. § 491(e)); and section 1701-A(e) of the Tax Reform Code of 1971 (72 P. S. § 8701-A(e)).