GENERAL PROVISIONS
§ 135.1. Definitions.
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act—The Neighborhood Assistance Act (62 P. S. § § 2081—2089).
Agricultural enterprise—An enterprise which is engaged in business related to farming, agricultural endeavors or other related businesses and services supporting the development of agriculture, which by virtue of its size requires substantial capital and which by its nature and size has created or will create substantial employment opportunities.
Business firm—A business entity authorized to do business in this Commonwealth and subject to taxes imposed under Article IV, VI—X or XIII—XVI of the Tax Reform Code of 1971.
Commercial enterprise—An enterprise other than an agricultural, manufacturing, research and development or industrial enterprise which by its nature or size requires substantial capital and which by its nature or size has created, or offers reasonable likelihood of creating substantial employment opportunities. The term includes things such as wholesale, retail and other mercantile activities, office buildings, hotel or motel structures, shopping centers, department stores and facilities for international, national and regional headquarters, if with respect to redevelopment under a redevelopment proposal, there is no requirement concerning substantiality of capital or substantiality of creation of employment opportunities.
Community economic development—The construction or rehabilitation of commercial or industrial buildings which will result in employment opportunities for low-income individuals, or the construction of residential housing for low- and moderate-income persons.
Community services—Counseling and advice, emergency assistance or medical care furnished to individuals or groups in an impoverished area.
Crime prevention—An activity which aids in the reduction of crime in an impoverished area.
Education—Scholastic instruction or scholarship assistance to an individual who resides in an impoverished area that enables the individual to meet educational requirements for available employment or otherwise prepare for better life opportunities. For purposes of this program, the term does not include programs providing normal or routine educational needs—through grade school, high school, college—but may include demonstration, model or innovative programs which fulfill the purposes of the act, including literacy programs.
Enterprise zone—A specific location with identifiable boundaries within an impoverished area which is designated as an enterprise zone by the Secretary.
Enterprise Zone Tax Credit Program—A program administered by the Department under the act, which provides tax credits to private companies which make qualified investments to promote community economic development by rehabilitating, expanding or improving buildings or land in an enterprise zone.
Impoverished area—An area in this Commonwealth which is certified as impoverished by the Department on the basis of Federal census studies and current indices of social and economic conditions.
Industrial enterprise—An enterprise other than a mercantile, commercial or retail enterprise which by virtue of its size requires substantial capital and which by its nature and size has created or will create substantial employment opportunities. The term may include warehouse and terminal facilities and office buildings utilized as national or regional headquarters for the enterprise or as computer or clerical operations centers, if they require substantial capital and have or will create substantial employment opportunities.
Job training—Instruction for individuals residing in impoverished areas which enables them to acquire vocational skills so that they may become employable or be able to seek a higher grade of employment.
Low-income individual—An individual with an income equal to or less than 125% of the poverty income guidelines as published annually by the Federal Office of Management and Budget.
Manufacturing enterprise—An enterprise which is engaged in the giving of new shapes, new qualities or new combinations to matter by the application of skill and labor.
Neighborhood assistance—The furnishing of financial assistance, labor, material or technical advice to aid in the physical improvement of a part or all of an impoverished area.
Neighborhood organization—A nonprofit organization approved by the Department which performs community services, offers neighborhood assistance, provides job training, education or crime prevention or promotes community economic development in an impoverished area, and which holds a ruling from the Internal Revenue Service that the organization is exempt from income taxation under the provisions of the Internal Revenue Code.
Normal course of business—Those acts which are engaged in by a business firm with a view toward winning financial gain.
Private company—An agricultural, industrial, manufacturing, commercial or research and development enterprise.
Qualified investments—Investments made by a private company which promote community economic development under a plan developed in cooperation with and approved by a neighborhood organization operating under a plan for the administration of tax credits approved by the Department.
Research and development enterprise—An enterprise for the discovery of new and the refinement of known substances, processes, products, theories and ideas. The term does not include activities directed primarily to the accumulation or analysis of commercial, financial or mercantile data.
Secretary—The Secretary of the Department.
Source The provisions of this § 135.1 amended May 15, 1981, effective May 16, 1981, 11 Pa.B. 1647; corrected June 12, 1981, effective May 16, 1981, 11 Pa.B. 2047; amended March 4, 1988, effective March 5, 1988, 18 Pa.B. 937. Immediately preceding text appears at serial pages (67481) to (67482).
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