34 Pa. Code § 21.40
(b) Stepladders shall have side rails of the following solid cross section or a section which is equivalent in strength; the required thicknesses provide for the cutting of a gain not over 1/8 inch in depth and shall be increased when gains of greater depth are used:
| Length of Side Rails (feet) | Thickness (inches) | Depth (inches) |
| Up to and including 10 | 25/32 | 2 3/4 |
| Over 10, up to and including 12 | 25/32 | 3 |
| Over 12, up to and including 16 | 25/32 | 3 1/4 |
| Over 16, up to and including 20 | 1 | 3 1/4 |