53 Pa. Stat. § 6926.302
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Assessor." As defined in 53 Pa.C.S. § 8582 (relating to definitions).
"Board of school directors." A board of school directors of a school district of the first class A, second class, third class or fourth class.
"Construction cost average on a square-foot basis." An amount equal to $137 per square foot for an elementary school building and $142 per square foot for a secondary school building, as adjusted annually by the percentage increase in the average of the Statewide average weekly wage and the employment cost index.
"Department." The Department of Education of the Commonwealth.
"Domicile." As defined in section 501 of the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.
"Earned income." As defined in section 501 of the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.
"Election officials." The board of elections of a county.
"Employer." As defined in section 301 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
"Employment cost index." The most recent official figures, for the previous 12-month period beginning July 1 and ending June 30 for the Employment Cost Index Series for Elementary and Secondary Schools, reported by the Bureau of Labor Statistics of the Federal Department of Labor.
"Farmstead." As defined in 53 Pa.C.S. § 8582 (relating to definitions).
"Farmstead property." As defined in 53 Pa.C.S. § 8582 (relating to definitions).
"Fund." The Property Tax Relief Fund established in the State Treasury.
"Homestead." As defined in 53 Pa.C.S. § 8401 (relating to definitions).
"Homestead property." As defined in 53 Pa.C.S § 8401 (relating to definitions).
"Income tax." A tax on earned income and net profits or a tax on personal income imposed pursuant to this chapter.
"Index." As follows:
"Local Tax Enabling Act." The act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.
"Local tax revenue." The revenue from taxes actually levied and assessed by a school district, including delinquent taxes. The term does not include interest or dividend earnings, Federal or State grants, contracts or appropriations, income generated from operations or any other source which is not derived from taxes levied and assessed by a school district.
"Net profits." As defined in section 501 of the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.
"Personal income." Income enumerated in section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, as determined by the Department of Revenue, subject to any correction thereof for fraud, evasion or error as finally determined by the Commonwealth.
"Resident individual." An individual who is domiciled in a school district.
"School district." A school district of the first class A, second class, third class or fourth class.
"Statewide average weekly wage." That amount determined by the Department of Labor and Industry in the same manner that it determines the average weekly wage under section 404(e)(2) of the act of December 5, 1936 (2nd Sp.Sess., 1937 P.L. 2897, No. 1), known as the Unemployment Compensation Law, except that it shall be calculated for the preceding calendar year.
"Tax Reform Code." The act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
"Taxpayer." An individual required under this chapter to pay a tax.
53 P.S. § 6926.302