PRINTER'S NO. 3518
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2414
Session of
2018
INTRODUCED BY STEPHENS, STAATS, BARRAR, MILLARD, HARPER AND
PHILLIPS-HILL, MAY 9, 2018
REFERRED TO COMMITTEE ON FINANCE, MAY 9, 2018
AN ACT
Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
entitled "An act empowering cities of the first class to
levy, assess and collect, or to provide for the levying,
assessment and collection of, certain additional taxes for
general revenue purposes; authorizing the establishment of
bureaus, and the appointment and compensation of officers and
employes to assess and collect such taxes; and permitting
penalties to be imposed and enforced," providing for
municipal tax reimbursement.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of August 5, 1932 (Sp.Sess., P.L.45,
No.45), referred to as the Sterling Act, is amended by adding a
section to read:
Section 1.1. Any tax imposed by a city of the first class on
salaries, wages, commissions, other compensation or on net
profits of business professions or other activities of a
taxpayer that is resident of another political subdivision shall
be reimbursed to the taxpayer's resident political subdivision
at a rate equivalent to that which would have been collected by
that political subdivision.
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Section 2. This act shall take effect in 60 days.
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