![](data:image/svg+xml;base64,PD94bWwgdmVyc2lvbj0iMS4wIiBlbmNvZGluZz0iVVRGLTgiPz4KPHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHhtbG5zOnhsaW5rPSJodHRwOi8vd3d3LnczLm9yZy8xOTk5L3hsaW5rIiB3aWR0aD0iMTQ4Ny41cHQiIGhlaWdodD0iMTkyNXB0IiB2aWV3Qm94PSIwIDAgMTQ4Ny41IDE5MjUiIHZlcnNpb249IjEuMiI+CjxnIGlkPSJzdXJmYWNlODUiPgo8L2c+Cjwvc3ZnPgo=)
(i) The act of August 5, 1932 (Sp.Sess. P.L.45,
No.45), referred to as the Sterling Act.
(ii) The act of March 10, 1949 (P.L.30, No.14),
known as the Public School Code of 1949.
(iii) The act of August 24, 1961 (P.L.1135, No.508),
referred to as the First Class A School District Earned
Income Tax Act.
(iv) The act of August 9, 1963 (P.L.640, No.338),
entitled "An act empowering cities of the first class,
coterminous with school districts of the first class, to
authorize the boards of public education of such school
districts to impose certain additional taxes for school
district purposes, and providing for the levy, assessment
and collection of such taxes."
(v) The act of May 30, 1984 (P.L.345, No.69), known
as the First Class City Business Tax Reform Act.
(vi) The act of June 5, 1991 (P.L.9, No.6), known as
the Pennsylvania Intergovernmental Cooperation Authority
Act for Cities of the First Class.
(2) If there is an enactment under paragraph (1), the
qualified political subdivision shall provide an exemption,
deduction, abatement or credit from the imposition and
operation of such local tax ordinance or resolution for all
of the following:
(i) The privilege of engaging in a business or
profession within a zone by an individual or qualified
business, whether a resident or nonresident of the zone.
(ii) Salaries, wages, commissions, compensation or
other income received for services rendered or work
performed by a resident of a zone.
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