72 Pa. Stat. § 8801-E
Current through Pa Acts 2024-53, 2024-56 through 2024-92
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:
"Mobile telecommunication services." As defined in section 201(aaa).
"Qualified broadband equipment." Machinery and equipment located in this Commonwealth that is used by a mobile telecommunication services provider to provide Internet access service and is capable of sending, receiving, storing, transmitting, retransmitting, amplifying, switching or routing data, video or other electronic information. The term does not include machinery or equipment that is used to provide voice communication service.
"Tax credit." The credit provided under this article. credit.
72 P.S. § 8801-E