Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 141 - GENERAL PROVISIONS › Section 141.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this article,
						have the following meanings, unless the context clearly indicates
						otherwise.
Act
-The Taxpayer Relief Act
						(53
						P. S. §§
												6926.101-6926.5006).
Adjusted Pennsylvania taxable personal
						income
-The sum of a taxpayer's Pennsylvania personal income, taking
						into account allowable statutory reductions, required to be reported to the
						Department on the taxpayer's Pennsylvania Personal Income Tax return for a
						taxable year.
Allowable statutory reduction
-Any item
						of loss used to compute a net class of Pennsylvania personal income or a
						deduction authorized under section 303 of the TRC (72 P. S. §
												7303) or other law that reduces Pennsylvania
						personal income.
Board
-A "board of school directors" as
						defined in section 302 of the act (53 P. S. §
												6926.302).
Compensation
-Compensation as defined in
						section 303 of the TRC and this title.
Department regulations
or
regulations
-Regulations promulgated by the Department and
						published under this title.
Individual
-
(i) A natural person.
(ii) The term does not include a trust or
					 decedent's estate.
Local Tax Enabling Act
-53 P. S.
						§§ 6901-6923.
Payroll period
-A period of service for
						which a payment of compensation is ordinarily made. The period may be daily,
						weekly, biweekly, semimonthly, monthly, quarterly, semiannually or
						annually.
Pennsylvania Personal Income Tax
-The tax
						imposed under Article III of the TRC (72 P. S. §§
												7301-7359).
Pennsylvania Personal Income Tax
						return
-The return that is required to be made and filed with the
						Department under section 330 of the TRC (72 P. S. §
												7330).
Pennsylvania personal income
-The classes
						of income enumerated in section 303 of the TRC and defined in Article III of
						the TRC and applicable Department regulations from whatever source derived,
						including any income of members or shareholders of partnerships, associations
						or Pennsylvania S corporations as provided under sections 306 and 307.8 of the
						TRC (72 P. S. §§
												7306
						and 7307.8) and applicable
						Department regulations, but not including income taxable to a trust or estate
						as provided for under Chapter 105 (relating to estates and trusts).
Resident individual
-
(i) An individual domiciled in a school
					 district during the individual's taxable year.
(ii) The term excludes a statutory resident
					 and includes a statutory nonresident.
School district
-A "school district" as
						defined in section 302 of the act.
School district personal income tax
-A
						tax that a board of a school district levies under section 321(c) of the act
						(53
						P. S. §
												6926.321), regarding general tax
						authorization.
Statutory resident
-An individual who is
						not domiciled in this Commonwealth but is considered a resident of this
						Commonwealth for Pennsylvania Personal Income Tax purposes because the
						individual maintains a permanent place of abode in this Commonwealth and spends
						in the aggregate more than 183 days of the taxable year in this
						Commonwealth.
Statutory nonresident
-An individual who
						is domiciled in this Commonwealth but for Pennsylvania Personal Income Tax
						purposes is considered a nonresident of this Commonwealth because the
						individual maintains no permanent place of abode in this Commonwealth but
						maintains a permanent place of abode elsewhere and spends in the aggregate not
						more than 30 days of the taxable year in this Commonwealth.
Tax collector
-A person that the board of
						a school district designates as the collector of any school district personal
						income tax imposed by the school district.
Taxable year
-A taxable year as defined
						in the TRC.
Taxpayer
-A person that is subject to a
						school district personal income tax.