73 Pa. Stat. § 1649.702
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Alternative energy production tax credit." The credit provided for under this chapter.
"Pass-through entity." A partnership as defined under section 301 (n.0) of the Tax Reform Code of 1971, or a Pennsylvania S corporation as defined undersection 301(n.1) of the Tax Reform Code of 1971.
"Qualified tax liability." The liability for taxes imposed under Article III, IV or VI of the Tax Reform Code of 1971. The term does not include any tax withheld by an employer from an employee under Article III of the Tax Reform Code of 1971.
"Taxpayer." An entity subject to tax under Article III, IV or VI of the Tax Reform Code of 1971.
73 P.S. § 1649.702