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:
"Aggregate contribution." The aggregate contribution that a qualified taxpayer makes to all employees during the taxable year for which the qualified taxpayer seeks the employer child care contribution tax credit established under this article, provided that only the first $500 in contributions per employee shall count toward the aggregate contribution.
"Child-care provider." Includes:
"Contribution." A payment made to a child-care provider by an employer to subsidize an employee's eligible child-care costs.
"Department." The Department of Revenue of the Commonwealth.
"Eligible child-care costs." Costs incurred by an employee for services rendered by a child-care provider that are incurred to enable the employee to be gainfully employed by a qualified taxpayer.
"Employee." An individual employed by a qualified taxpayer. The term shall not include:
"Pass-through entity." Any of the following:
"Qualified tax liability." Any of the taxes due under Article III, IV, VII, VIII or XV. The term shall not include any tax withheld by an employer from an employee under Article III.
"Qualified taxpayer." An individual, partnership, association, corporation, governmental body or unit or agency or other entity that:
72 P.S. § 8902-K