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20 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW

full tax credit against the tax imposed by the Federal Unemployment Tax

Act are required to be covered under this act.

((l) amended July 6, 1977, P.L.41, No.22)

(m) “Employment Office” means a public employment office or branch thereof,

operated by the department or by any other state or by the Federal Government

under agreement with the department.

((m) amended May 23, 1949, P.L.1738, No.530)

(m.1) “Hospital” means an institution which has been licensed, certified or approved

by the Department of Public Welfare of the Commonwealth of Pennsylvania

as a hospital.

((m.1) added Sept. 27, 1971, P.L.460, No.108)

(m.2) “Institution of higher education” means an educational institution which--

(1) admits as regular students only individuals having a certificate of

graduation from a high school or the recognized equivalent of such

a certificate;

(2) is legally authorized in this Commonwealth to provide a program of

education beyond high school;

(3) provides an educational program for which it awards a bachelor’s or

higher degree or provides a program which is acceptable for full credit

toward such a degree, a program of post-graduate or post-doctoral

studies or a program of training to prepare students for gainful

employment in a recognized occupation; and

(4) is a public or other nonprofit institution. Notwithstanding any of the

foregoing provisions of this subsection, all colleges and universities

in this Commonwealth are institutions of higher education for

purposes of this act.

((m.2) added Sept. 27, 1971, P.L.460, No.108)

(m.3) “Partial Benefit Credit” means that part of the remuneration, if any paid or

payable to an individual with respect to a week for which benefits are

claimed under the provisions of this act, which is not in excess of thirty per