35 Pa. C.S. § 79A03
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Active volunteer." A volunteer for a volunteer fire company or nonprofit emergency medical services agency who has complied with the requirements of the volunteer service credit program and who is certified under section 79A23 (relating to certification).
"Commissioner." The State Fire Commissioner of the Commonwealth.
"Earned income tax." A tax on earned income and net profits levied under chapter 3 of the Local Tax Enabling Act.
"Governing body." A governing body of a county, city council, borough council, incorporated town council, board of township commissioners, board of township supervisors, governing body of a school district, governing council of a home rule municipality or optional plan municipality or a governing council of any similar purpose government which may be created by statute after the effective date of this section and which has adopted a tax credit under this chapter.
"Individual." A volunteer.
"Local Tax Enabling Act." The Act of December 31, 1965 ( P.L. 1257, No. 511), known as the Local Tax Enabling Act.
"Municipality." Any county, city, borough, incorporated town, township, home rule municipality, optional plan municipality, optional charter municipality , similar general purpose unit of government which may be created or authorized by statute or any school district.
"Nonprofit emergency medical services agency." An emergency medical services agency as defined in section 8103 (relating to definitions) and chartered as a nonprofit corporation.
"Tax credit." The tax credit granted under section 79A11 (relating to program authorization) or 79A13 (relating to real property tax credit).
"Volunteer." A member of a volunteer fire company or a nonprofit emergency medical services agency.
"Volunteer fire company." A nonprofit chartered corporation, association or organization located in this Commonwealth that provides fire protection services and may offer other voluntary emergency services within this Commonwealth.
"Volunteer service credit program." The program established under section 79A21 (relating to volunteer service credit program) to determine the active status of a volunteer.
35 Pa.C.S. § 79A03