34 Pa. Code § 21.32
(a) Unless otherwise specified in subsection (c) or other provisions of this chapter, wood side rails for all ladders shall have a minimum dressed cross section of the following dimensions:
| Dimension of side rails at center | ||
| Full working length of ladder (feet) | Thickness (inches) | Depth (inches) |
| Up to and including 19 | 1-3/8 | 2-3/4 |
| Over 19, up to and including 30 | 1-3/8 | 2-3/4 |
| Over 30, up to and including 38 | 1-3/8 | 3 |
| Over 38, up to and including 42 | 1-3/8 | 3-1/2 |
| Over 42, up to and including 45 | 1-1/2 | 2-1/2 |
| Over 45, up to and including 52 | 1-5/8 | 3-3/4 |
| Over 52, up to and including 55 | 1-3/4 | 3-3/4 |
(b) The dimensions of subsection (a) are based upon a 7/8 inch mortise, 1/8 inch gain, or equivalent for step attachments. Where the strength of side rails is reduced more than this by the step attachments or where it is desired to use a rail section, either dimension of which is less than that specified in subsection (a), the rail section shall develop an actual working stress for the wood listed in § 21.63 (relating to group three woods), not exceeding 1,600 pounds per square inch when computed by the following formula applying to rectangular sections:

where
P = pounds, which is the normal component on each rail of a load of 200 pounds at the center of the ladder, equally distributed between the rails, when the foot of the ladder is moved out of the perpendicular by 1/4 of its length.
W = weight of ladder, in pounds.
L = length of ladder, in inches.
B = net thickness of each side rail, in inches (deducting depth of gain, if any, for flat treads).
D = depth of side rail, in inches.
d = diameter of hole drilled for rung (d3 shall be taken as not less than 0.67, regardless of the method of step fastening used).
This section cited in 34 Pa. Code § 21.21 (relating to wood side rails); 34 Pa. Code § 21.34 (relating to fixed ladders); 34 Pa. Code § 21.35 (relating to single or straight ladders); 34 Pa. Code § 21.36 (relating to extension ladders); and 34 Pa. Code § 21.40 (relating to stepladders).