PRINTER'S NO. 2978
No. 2260 Session of 1976
INTRODUCED BY DOYLE, ZEARFOSS, O'KEEFE, GARZIA, STAPLETON,
MORRIS, GILLESPIE, YOHN, VROON, PITTS, E. H. SMITH, CRAWFORD,
PANCOAST, POLITE, WEIDNER, BERLIN AND GALLAGHER,
MARCH 24, 1976
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MARCH 24, 1976
AN ACT
1 Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
2 entitled, as amended, "An act empowering cities of the first
3 class to levy, assess and collect, or to provide for the
4 levying, assessment and collection of, certain additional
5 taxes for general revenue purposes; authorizing the
6 establishment of bureaus, and the appointment and
7 compensation of officers and employes to assess and collect
8 such taxes; and permitting penalties to be imposed and
9 enforced," providing for certain tax credits.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of August 5, 1932 (Sp.Sess., P.L.45,
13 No.45), entitled, as amended, "An act empowering cities of the
14 first class to levy, assess and collect, or to provide for the
15 levying, assessment and collection of, certain additional taxes
16 for general revenue purposes; authorizing the establishment of
17 bureaus, and the appointment and compensation of officers and
18 employes to assess and collect such taxes; and permitting
19 penalties to be imposed and enforced," is amended by adding a
20 section to read:
1 Section 2.1. Payment of any tax on wages to a political
2 subdivision by residents thereof pursuant to an ordinance or
3 resolution passed or adopted under the laws of this Commonwealth
4 shall be credited to and allowed as a deduction from the
5 liability of such persons for any other like tax on wages
6 imposed by any other political subdivision under the laws of
7 this Commonwealth.
8 Section 2. This act shall take effect immediately.
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