PRINTER'S NO. 604
No. 578 Session of 2001
INTRODUCED BY TILGHMAN, TOMLINSON, THOMPSON, GREENLEAF AND
KITCHEN, MARCH 6, 2001
REFERRED TO FINANCE, MARCH 6, 2001
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for a limited State personal income tax
11 credit for certain nonresident Sterling Act taxes.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 314.1. Nonresident Sterling Tax Credit.--A credit
18 against personal income tax due to the Commonwealth under
19 section 302 shall be granted to all nonresidents of a city of
20 the first class who are subject to a tax imposed by that city of
21 the first class pursuant to the act of August 5, 1932 (Sp.Sess.,
22 P.L.45, No.45), referred to as the Sterling Act. The credit
1 shall be equal to one-half of one per cent of salaries, wages,
2 commissions, compensation or other income received for work done
3 or services performed within a city of the first class. The
4 Secretary of Revenue shall promulgate such regulations and forms
5 as are necessary to implement provisions of this section.
6 Section 2. This act shall apply to the tax years beginning
7 on or after January 1, 2001.
8 Section 3. This act shall take effect immediately.
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