72 Pa. Stat. § 8702-H
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:
"Commission." The Pennsylvania Historical and Museum Commission.
"Completed project." The completion of the rehabilitation of a qualified historic structure in accordance with a qualified rehabilitation plan and the receipt of an occupancy certificate for the structure.
"Department." The Department of Revenue of the Commonwealth.
"Internal Revenue Code." The Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. 1 et seq.).
"Qualified expenditures." The costs and expenses incurred by a qualified taxpayer in the rehabilitation of a qualified historic structure pursuant to a qualified rehabilitation plan and which are defined as qualified rehabilitation expenditures under Section 47(C)(2) of the internal revenue code of 1986 ( Public Law 99-514, 26 U.S.C. § 47(C)(2) ).
"Qualified historic structure." A commercial building located in this Commonwealth that qualifies as a certified historic structure under section 47(c)(3) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 47(c)(3)).
"Qualified rehabilitation plan." A plan to rehabilitate a qualified historic structure that is approved by the Pennsylvania Historical and Museum Commission as being consistent with the standards for rehabilitation and guidelines for rehabilitation of historic buildings as adopted by the United States Secretary of the Interior.
"Qualified tax liability." Tax liability imposed on a taxpayer under Article III, IV, VI, VII, VIII, IX, XI or XV, excluding any tax withheld by an employer under Article III.
"Qualified taxpayer." Any natural person, corporation, business trust, limited liability company, partnership, limited liability partnership, association or any other form of legal business entity that:
"Region." A Community Action Team region as established by the Department of Community and Economic Development.
"Workforce housing project." A completed project in which, for a period of seven years after the building is placed in service, at least 20% of the units meet the department of housing and urban development's definition of "Affordable" for individuals earning 80% of the area median income.
72 P.S. § 8702-H