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Credits - 53 Pa. Cons. Stat. § 8713

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     § 8713.  Credits.
        (a)  General rule.--The provisions of section 14 of the Local
     Tax Enabling Act shall be used to determine any credits under
     the provisions of this chapter for any taxes imposed under
     section 8711 (relating to earned income and net profits tax).
        (b)  State tax credit.--A credit against personal income tax
     due to the Commonwealth under section 302 of the Tax Reform Code
     shall be granted to all nonresidents of a city of the first
     class who are subject to a tax imposed by a city of the first
     class pursuant to the act of August 5, 1932 (Sp.Sess., P.L.45,
     No.45), referred to as the Sterling Act. The credit shall equal
     0.2756% of salaries, wages, commissions, compensation or other
     income received for work done or services performed within a
     city of the first class. The Secretary of Revenue shall
     promulgate such regulations and forms as are necessary to
     implement the provisions of this subsection. This section shall
     only apply to residents of school districts which impose the tax
     under this subchapter. A governing body of a school district in
     a county of the second class A shall, and a governing body of a
     school district in a county of the third class may, include in
     the referendum question under section 8703 (relating to adoption
     of referendum) language asking whether the credit against the
     personal income tax in this subsection should be provided to the
     nonresident taxpayer in the city of the first class or the
     school district in which the taxpayer resides for the purpose of
     making additional tax reductions in the same manner as section
     8717 (relating to disposition of earned income and net profits
     tax revenue). Should any court of competent jurisdiction
     determine that this subsection is unconstitutional, the
     provisions of this subsection shall be void and no credit shall
     be expanded or extended in any way by any court.

        Cross References.  Section 8713 is referred to in section
     8715 of this title.

Last modified: November 27, 2007