73 Pa. Stat. § 820.103
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Business." An association, partnership, corporation, sole proprietorship, limited liability company or employer.
"Department." The Department of Community and Economic Development of the Commonwealth.
"Deteriorated property." Any blighted, impoverished area containing residential, industrial, commercial or other real property that is abandoned, unsafe, vacant, undervalued, underutilized, overgrown, defective, condemned, demolished or which contains economically undesirable land use. The term includes property adjacent to deteriorated property that is significantly undervalued and underutilized due to the proximity of the deteriorated property and property which has been designated as deteriorated property in accordance with any other act.
"Domicile." The place where a person has a true and fixed home and principal establishment for an indefinite time and to which, whenever absent, that person intends to return. Domicile continues until another place of domicile is established.
"Expansion subzone." A clearly defined geographic area containing a minimum of 15 contiguous acres or a minimum of five contiguous acres in a rural area.
"Improvement subzone." A clearly defined geographic area.
"Institution."
"Insurance company." Every insurance company, association or exchange incorporated or organized by or under the laws of this Commonwealth, the United States, territories, dependencies, other states or foreign governments and engaged in transacting insurance business of any kind or classification within this Commonwealth, except title insurance companies subject to tax under Article VIII or XVI of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, as the case may be, except purely mutual beneficial associations whose funds for the benefit of members and families or heirs are made up entirely of the weekly, monthly, quarterly, semiannual or annual contributions to their members and the accumulated interest thereon and corporations organized under the former act of June 21, 1937 (P.L. 1948, No. 378), known as the Nonprofit Hospital Plan Act, and under the former act of June 27, 1939 (P.L. 1125, No. 399), known as the Nonprofit Medical, Osteopathic, Dental and Podiatry Service Corporation Act.
"Keystone opportunity expansion zone." A defined geographic area comprised of one or more political subdivisions or portions of political subdivisions designated by the Department of Community and Economic Development under Chapter 3. A keystone opportunity expansion zone may be comprised of not more than eight expansion subzones.
"Keystone opportunity zone." A defined geographic area comprised of one or more political subdivisions or portions of political subdivisions designated by the Department of Community and Economic Development under Chapter 3. A keystone opportunity zone may be comprised of not more than 12 subzones.
"Metropolitan statistical area." A core area containing a city with a population of 50,000 or more or a Bureau of Census defined urbanized area of 50,000 with a total metropolitan population of at least 100,000.
"Mutual thrift institution." Every:
whether the mutual thrift institution is incorporated under any law of this Commonwealth or under the law of the United States, or is incorporated under the law of any other jurisdiction and is located within this Commonwealth.
"Opportunity plan." A written plan that addresses the criteria and meets the requirements in section 302(a).
"Person." Any natural person.
"Political subdivision." A county, city, borough, township, town or school district with taxing jurisdiction in a defined geographic area within this Commonwealth.
"Qualified business." A business authorized to do business in this Commonwealth which is located or partially located within a subzone, expansion subzone or improvement subzone and is engaged in the active conduct of a trade or business in accordance with the requirements of section 307 for the taxable year. An agent, broker or representative of a business is not engaged in the active conduct of trade or business for the business.
"Qualified political subdivision." A political subdivision which has real property within its jurisdiction which has been designated by the department as a subzone, expansion subzone or improvement subzone.
"Resident." A person who is domiciled and resides in an area that is designated a subzone, expansion subzone or improvement subzone and who meets the requirements of section 306.
"Subzone." A clearly defined geographic area containing a minimum of 20 contiguous acres or a minimum of ten contiguous acres in a rural area.
"Tax Reform Code of 1971." The act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and any subsequent amendments thereto.
"Unoccupied parcel." A parcel that is not occupied on the effective date of this definition. Construction activity on a parcel shall not constitute occupation of the parcel.
73 P.S. § 820.103