Section 1602-W.2. Definitions.
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:
"Department." The Department of Revenue of the Commonwealth.
"Federal earned income tax credit." The earned income tax credit provided under 26 U.S.C. § 32 (relating to earned income).
"Qualified taxpayer." A taxpayer eligible to receive a tax credit under section 1604-W.2.
"Tax credit." The working Pennsylvanians tax credit provided under this article.
"Tax liability." Tax liability under Article III of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
"Taxpayer." An individual subject to the tax under Article III of the Tax Reform Code of 1971.
(1602-W.2 added Nov. 12, 2025, P.L.156, No.45)