{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "us.pa.statutory",
  "versions": [
    {
      "rule_id": "us.pa.statutory",
      "version": "2026.1",
      "jurisdiction": "US-PA",
      "title": "Pennsylvania statutory residency",
      "summary": "72 P.S. §7301(p) / 61 Pa. Code §101.1: a non-domiciliary who maintains a permanent place of abode in Pennsylvania AND spends in the aggregate MORE than 183 days of the taxable year in Pennsylvania is a resident. A PA domiciliary escapes residence only with no PA abode, an abode elsewhere, and 30 days or fewer in PA. The regulation defines no day-counting rule — the Department's guidance says '(midnight to midnight)' — so treat one-day margins as undecided.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.pacodeandbulletin.gov/Display/pacode?file=/secure/pacode/data/061/chapter101/s101.1.html",
      "last_verified": "2026-09-01",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "unspecified_by_authority": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "US-PA",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.pa.permanent_abode"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.pa.permanent_abode",
          "question": "Do you maintain a permanent place of abode in Pennsylvania (a dwelling you maintain, owned or not — not a mere vacation camp or cottage)?",
          "why_we_ask": "Statutory residency needs BOTH the abode and the day count (61 Pa. Code §101.1). The regulation excludes a camp or cottage used only for vacations.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "pa183.approaching"
        }
      ],
      "notes": [
        "61 Pa. Code §101.1 read at pacodeandbulletin.gov on 1 September 2026, verbatim: resident includes one 'who is not domiciled in this Commonwealth but maintains a permanent place of abode in this Commonwealth and spends in the aggregate more than 183 days of the taxable year in this Commonwealth'. The 30-day domiciliary escape is in the same definition. (The statute host palegis.us refuses connections; the regulation at its own publisher carries the identical test.)",
        "CONVENTION: §101.1 defines no day and no counting rule. The PIT Guide says 'more than 183 days (midnight to midnight)'; the Department's 'Determining Residency' page inverts it as 'more than 181 days (midnight to midnight) outside PA' — 365−183 is 182, and the two pages do not reconcile. Encode 183 from the statute and the Guide; the counting basis ships as unspecified_by_authority with this disclosure.",
        "No transit, medical or military carve-out for the day count (unlike CT and NJ)."
      ]
    }
  ]
}