72 Pa. Stat. § 1602-W
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:
"Applicable percent." As defined in section 21(A)(2) of the Internal Revenue Code of 1986 in effect for the taxable year beginning after December 31, 2021, and ending before January 1, 2023.
"Department." The Department of Revenue of the Commonwealth.
"Employment-related expenses." As defined in section 21(B) (2) of the Internal Revenue Code of 1986.
"Internal revenue code of 1986." The Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 1 et seq.).
"Qualifying individual." As defined in section 21(B)(1) of the Internal Revenue Code of 1986.
"Resident individual." An individual who meets any of the following criteria:
"Section 21 of the Internal Revenue Code of 1986." Section 21 of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 21) .
"Tax credit." The Pennsylvania Child and Dependent Care Enhancement Tax Credit provided for under this article.
"Tax liability." The liability for taxes imposed under Article III of the Tax Reform Code of 1971, excluding any tax withheld by an employer under Article III of the Tax Reform Code of 1971.
"Tax reform code of 1971." The act of March 4, 1971 ( P.L. 6, No.2), known as the Tax Reform Code of 1971.
"Taxable year." As defined in section 301 of the Tax Reform Code of 1971.
"Taxpayer." A resident individual subject to the tax imposed under Article III of the Tax Reform Code of 1971.
72 P.S. § 1602-W