72 Pa. Stat. § 8802
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:
"Business firm." An entity authorized to do business in this Commonwealth and subject to the taxes imposed by Article III, IV, VI, VII, VIII, IX or XV. This term also includes a natural person as such or as a member of a partnership or a shareholder in a Pennsylvania S corporation and estates and trusts receiving income as set forth in section 1803.
"Department." The Department of Revenue of the Commonwealth.
"Leave of absence period." The period, not exceeding five working days or the hourly equivalent of five working days per employee, during which a business firm provides a paid leave of absence to the employee for the purpose of organ or bone marrow donation. The term does not include a period during which an employee utilizes any annual leave or sick days that the employee has been given by the employer.
"Pass-through entity." A partnership or Pennsylvania S corporation as defined in section 301(n.0) and (s.2), respectively.
72 P.S. § 8802