This tag is useful when the issue pertains to the development and maintenance of Powershell extends which use the generic Powershell Software Development Kit, as opposed to a provider-specific SDK.
The Windows PowerShell Software Development Kit (SDK) is written for command developers who require reference information about the APIs provided by Windows PowerShell. Command developers use Windows PowerShell to create both commands and providers that extend the tasks that can be performed by Windows PowerShell.