72 Pa. Stat. § 8902-G
The following words and phrases hen used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Agency." The Pennsylvania Housing Finance Agency.
"Credit period." A five-year period that begins with the yaxable year in which a taxpayer is awarded a tax credit certificate in accordance with section 1903-G.
"Department." The Department of Revenue of the Commonwealth.
"Federal housing tax credit." The Federal tax credit created under section 42 of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 42).
"Pass-through entity." Any of the following:
"Qualified allocation plan." The agency's plan for allocation of Federal housing tax credits developed under section 42(M)(1) of the Internal Revenue Code of 1986.
"Qualified low-income housing project." The term shall have the same meaning as provided under section 42(G)(1) of the Internal Revenue Code of 1986.
"Qualified tax liability." The tax liability imposed on a taxpayer under Article III, IV, VII, VIII, IX, XI or XV, excluding any tax withheld by an employer under Article III.
"Tax credit." The Pennsylvania housing tax credit established under this article.
"Taxable year." The term shall have the same meaning as provided under section 441(B) of the Internal Revenue Code of 1986.
"Taxpayer." An individual, business firm, corporation, business trust, limited liability company, partnership, limited liability partnership, association or any other form of legal business entity.
72 P.S. § 8902-G