72 Pa. Stat. § 8791-L

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 8791-L - Definitions.

The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Qualified project facility." Any of the following:

(1) A project facility as defined in section 1711-L.
(2) A project facility as defined in section 1731-L.
(3) A project facility as defined in section 1751-L.
(4) A project facility as defined in section 1771-L.

"Qualified tax credit recipient." Any of the following who have been awarded a tax credit:

(1) A qualified taxpayer as defined in section 1711-L.
(2) A qualified taxpayer as defined in section 1731-L.
(3) A qualified taxpayer as defined in section 1751-L.
(4) A qualified taxpayer as defined in section 1771-L.

72 P.S. § 8791-L

Added by P.L. TBD 2022 No. 108, § 16, eff. 1/3/2023.