53 Pa. Stat. § 18200.103
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Business." An association, partnership, Subchapter S corporation, corporation, sole proprietorship, limited liability company or limited liability partnership.
"Corporation." A business subject to the tax imposed by Article IV of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
"Department." The Department of Community and Economic Development of the Commonwealth.
"Deteriorated property." An area containing industrial or commercial real property which is abandoned, vacant, undervalued, underutilized or condemned or which contains economically undesirable land use.
"Economic development district." A clearly defined geographic area comprised of deteriorated property located in a city of the first class which has been designated by the Department of Community and Economic Development under section 301(d) as an economic development district.
"Political subdivision." A city of the first class or a school district of the first class.
"Qualified business." A business that receives a certificate under section 303 for the taxable year.
"Qualified pass-through entity." A partnership, association or qualified business
"Qualified political subdivision." A political subdivision which has real property within its jurisdiction which has been designated by the Department of Community and Economic Development as an economic development district.
"Resident." An individual who is domiciled in an economic development district.
"Tax Reform Code of 1971." The act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
53 P.S. § 18200.103