72 Pa. Stat. § 8902-J
The following words and phrases when used in this article have the meanings given to them in this section unless the context clearly indicates otherwise:
"Able account." An account under the act of April 18, 2016 (P.L.128, No.17), known as the Pennsylvania Able Act.
"Able account contract." As defined in section 102 of the Pennsylvania Able Act.
"Account." An account owned by an employee who has entered into a tuition account program contract under the act of April 3, 1992 (P.L.28, No.11), known as the Tuition Account Programs and College Savings Bond Act, or an able account contract, or a tuition account program contract or an able account program administered by another state, notwithstanding the named beneficiary of the account.
"Department." The Department of Revenue of the Commonwealth.
"Matching contribution." A deposit of money by an employer into an employee-owned account during the tax year that does not exceed the amount of deposits made into that account by the employee during the same tax year.
"Pass-through entity." Any of the following:
"State tax liability." Any of the taxes due under Article III, IV, VII, VIII, IX or XV. The term shall not include any tax withheld by an employer from an employee under Article III.
"Tax credit." The 529 savings account employer matching contribution tax credit established under section 1903-J.
"Tuition account program contract." As defined in section 302 of the Tuition Account Programs and College Savings Bond act.
72 P.S. § 8902-J