PENNSYLVANIA, April 4 - claims, property tax debts, interest and civil penalties. The

term does not include any of the following:

(1) A court-ordered child support obligation.

(2) A Federal tax liability.

(3) An obligation which is less than $25.

(4) An obligation other than a property tax claim or

property tax debt, which is secured by collateral.

"Commonwealth agency." An executive agency, an independent

agency or a State-affiliated entity.

"Commonwealth income tax obligation." An obligation owed the

Commonwealth under Article III or IV of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971.

"Debtor." A person that owes a claim to a Federal agency or

who owes a certified debt to a government agency.

"Executive agency." The Governor and the departments,

boards, commissions, authorities and other officers and agencies

of the Commonwealth. The term does not include a court or other

officer or agency of the unified judicial system, the General

Assembly and the General Assembly's officers and agencies, an

independent agency, a State-affiliated entity, a State-related

institution, a political subdivision, a municipal authority or a

local, regional or metropolitan transportation authority.

"Federal agency." The United States, the President of the

United States, the Congress and any department, corporation,

agency or instrumentality designated or established by the

United States.

"Federal payment." A payment to be made by a Federal agency

to a person. The term does not include any of the following:

(1) A Federal tax refund payment.

(2) A Federal payment for salary, wage, pension or other

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