43 Pa. Stat. § 841.3
There is hereby established within the General Fund of the State Treasury a special account, which shall be known as the Unemployment Compensation Trigger Reserve Account, for the purpose of supplementing the Unemployment Compensation Fund established under section 601. There shall be deposited in this special account such moneys as are transferred from the State Workmen's Insurance Fund. Any amounts in the Unemployment Compensation Trigger Reserve Account shall be maintained separate and apart from the Unemployment Compensation Fund unless and until transferred to the Unemployment Compensation Fund in accordance with section 301.7(d). Any interest earned on the principal of the Unemployment Compensation Trigger Reserve Account shall be deposited into the State Workmen's Insurance Fund. Any amounts transferred from the Unemployment Compensation Trigger Reserve Account to the Unemployment Compensation Fund shall become available for any purpose permitted under section 601.
43 P.S. § 841.3