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:

1. (i) A son, daughter or a descendant of a son or daughter.
2. (ii) A stepson or stepdaughter.
3. (iii) A brother, sister, stepbrother or stepsister.
4. (iv) A father, mother or an ancestor of either.
5. (v) A stepfather or stepmother.
6. (vi) A nephew or niece.
7. (vii) An uncle or aunt.

8. (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.