72 Pa. Stat. § 9903-C
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." An association, partnership, corporation, sole proprietorship, limited liability company or employer.
"Department." The Department of Community and Economic Development of the Commonwealth.
"Domicile." The place where a person has a true and fixed home and principal establishment for an indefinite time and to which, whenever absent, that person intends to return. Domicile continues until another place of domicile is established.
"Person." Any natural person.
"Political subdivision." A county, city, borough, township, town or school district with taxing jurisdiction in a defined geographic area within this Commonwealth.
"Qualified business." A business authorized to do business in this Commonwealth which is located or partially located within a strategic development area and is engaged in the active conduct of a trade or business in accordance with the requirements of section 2911-C for the taxable year. An agent, broker or representative of a business is not engaged in the active conduct of trade or business for the business.
"Resident." A person who is domiciled and resides in a strategic development area for a period of 184 consecutive days, which may begin on the date of designation by the department or on the date the person first resides within the strategic development area.
"Strategic development area." A defined geographic area comprised of one or more political subdivisions or portions of political subdivisions designated by the Department of Community and Economic Development under Part III.
72 P.S. § 9903-C