PRINTER'S NO. 1109
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
840
Session of
2017
INTRODUCED BY TOMLINSON, McILHINNEY AND RAFFERTY,
AUGUST 29, 2017
REFERRED TO FINANCE, AUGUST 29, 2017
AN ACT
Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
entitled, as amended, "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 remittance by a city of the first
class to a nonresident's resident municipality and school
district.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1 of the act of August 5, 1932 (Sp.Sess.,
P.L.45, No.45), referred to as the Sterling Act, is amended by
adding a subsection to read:
Section 1. * * *
(d) A city of the first class that imposes a nonresident
wage tax shall remit to the nonresident's resident municipality
and school district an amount equal to the amount of tax imposed
on earned income and net profits by the nonresident's resident
municipality and school district.
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Section 2. This act shall take effect in 60 days.
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