72 Pa. Stat. § 8801-G
The following words and phrases when used in this part shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Annual taxable payroll." The total amount of wages paid by an employer for the base year or year one, as applicable, from which personal income tax under Article III is withheld.
"Base year." The four calendar quarters preceding the start date.
"Department." The Department of Community and Economic Development of the Commonwealth.
"Manufacturing tax credit." A tax credit for which the department has issued a certificate under this part.
"New job." A full-time job created in year one which has an average wage at least equal to the county average wage where the job is located and which includes employer-provided health benefits.
"Pass-through entity."
"Start date." The first day of the calendar quarter in which an application is submitted to the department unless the applicant requests and the department agrees to a later start date.
"Taxpayer." An entity that is engaged in the mechanical, physical or chemical transformation of materials, substances or components into new products that are creations of new items of tangible personal property for sale.
"Wages." Remuneration paid by an employer to an individual with respect to the individual's employment.
"Year one." The four calendar quarters immediately following the start date.
72 P.S. § 8801-G