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.
"Pass-through entity." Any of the following:
(1) A partnership, limited partnership, limited
liability company, business trust or other unincorporated
entity that for Federal income tax purposes is taxable as a
partnership.
(2) A Pennsylvania S corporation.
"Qualified tax liability." For a taxpayer who is an
individual, taxes imposed under Article III and for all other
taxpayers, taxes imposed under Articles III, IV and VI. The term
shall include the liability for taxes imposed under Article III
on a shareholder of a pass-through entity.
"Qualified toll expense." Any remuneration paid through the
use of an E-ZPass transponder or paid with cash or a credit or
debit card for access and use of the Pennsylvania Turnpike and
all toll bridges operated under the Delaware River Joint Toll
Bridge Commission, the Delaware River Port Authority of
Pennsylvania and New Jersey and the Burlington County Bridge
Commission.
"Tax credit." The Commuter and Commerce Toll Tax Credit
authorized under this article.
"Taxpayer." A Pennsylvania-based entity or individual
Pennsylvania resident subject to tax under Article III, IV or
VI. The term shall include the shareholder, owner or member of a
pass-through entity that receives a tax credit.
Section 1703-L. Credit for qualified toll expense.
(a) Application.--A taxpayer that incurs a qualified toll
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