§ 2.1a. Definitions.

 The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:

   Closely-related person—The term includes the following:

     (i)   A son, daughter or a descendant of a son or daughter.

     (ii)   A stepson or stepdaughter.

     (iii)   A brother, sister, stepbrother or stepsister.

     (iv)   A father, mother or an ancestor of either.

     (v)   A stepfather or stepmother.

     (vi)   A nephew or niece.

     (vii)   An uncle or aunt.

     (viii)   A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law.

   EIP—The Employment Incentive Payment credit program.

Authority

   The provisions of this §  2.1a issued under section 506 of The Administrative Code of 1929 (71 P. S. §  186); section 491(e) of the Public Welfare Code (62 P. S. §  491(e)); and section 1701-A(e) of the Tax Reform Code of 1971 (72 P. S. §  8701-A(e)).

Source

   The provisions of this §  2.1a adopted October 28, 1988, effective October 29, 1988, 18 Pa.B. 4866.

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