the total sum of salaries, wages, commissions and other
compensation paid to a qualified taxpayer from an employer
located in a city of the first class for work or services
rendered during the applicable taxable year, multiplied by the
quotient of the number of days the qualified taxpayer was
subject to a remote work arrangement, divided by the total
number of days worked by the qualified taxpayer during the
applicable taxable year.
"Petition." The petition for a refund of a qualifying tax
under section 3.
"Qualified taxpayer." A nonresident of a city of the first
class subject to a qualifying tax.
"Qualifying tax." A tax imposed on the wages of a
nonresident of a city of the first class under the act of August
5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling
Act.
"Remote work arrangement." An arrangement, whether written
or verbal, between an employer and a qualified taxpayer whereby
the employer permits or requires the qualified taxpayer to work
outside of a city of the first class.
Section 3. Process for petition for refund of tax overpayment.
Notwithstanding the act of August 5, 1932 (Sp.Sess., P.L.45,
No.45), referred to as the Sterling Act, a city of the first
class shall establish immediately upon the effective date of
this section, by ordinance or resolution, a process by which a
qualified taxpayer may file a petition for a refund of an
overpayment of qualifying tax.
Section 4. Form of petition for refund of tax overpayment.
A city of the first class shall develop and make available a
form by which a qualified taxpayer may petition for a refund
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