For a ray meeting an interface at nonzero incidence angle, the plane spanned by the incoming wavevector and the surface normal. transverse electric polarization has electric field perpendicular to this plane, while transverse magnetic polarization has electric field in it. At exact normal incidence, the surface normal and ray alone do not select a unique plane.
For reflection or refraction at a flat isotropic interface, p-polarization has its electric field in the incidence plane and perpendicular to its wavevector. At a lossless nonmagnetic dielectric interface, its reflected amplitude vanishes at Brewster's angle. This does not mean that its field is generally parallel to the interface surface.
For reflection or refraction at a flat isotropic interface, s-polarization has its electric field perpendicular to the plane containing the incident wavevector and interface normal. At an isotropic dielectric boundary it is an eigenpolarization of the Fresnel reflection problem. The label is relative to the specified interface, not an absolute direction in space.

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The plane of incidence is an important concept in optics, particularly in the study of reflection and refraction of light. It refers to the geometric plane defined by three key elements: 1. The incident ray: The incoming light ray that strikes a surface (such as a mirror or a boundary between two media). 2. The normal line: The perpendicular line to the surface at the point of incidence. This line is crucial for analyzing the angles of incidence and reflection.