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1. Payment of any tax to any other political subdivision pursuant to an ordinance or resolution passed or adopted prior to the effective date of the Act, shall be credited to and allowed as a deduction from the liability of taxpayers for any tax imposed under this Part.

2. Payment of any tax on salaries, wages, commission, other,compensation or net profits of business, professions or other activities to any other political subdivision by residents thereof pursuant to any ordinance or resolution passed or adopted under the authority of the Act shall be credited to and allowed as a deduction from the liability of such persons for any tax imposed under this Part.

3. Payment of any tax on income to any other political subdivision by residents thereof pursuant to an ordinance or resolution passed or adopted under the authority of the Act shall to the extent that such income includes salaries, wages, commissions, other compensation or net profits of business, professions, or other activities, but in such proportion as hereinafter set forth, be credited to and allowed as a deduction from the liability of such persons for any tax imposed under this Part.

4. Payment of any tax on income to any state or to any other political subdivision thereof by residents thereof, pursuant to any State or local law, shall, to the extent that such income includes salaries, wages, commissions, or other compensation or net profits of business, professions or other activities but in such proportions as hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any tax imposed under this Part, if residents of the political subdivision in Pennsylvania receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivisions thereof.

5. Payment of any tax on income to any state other than Pennsylvania or to any political subdivision located outside the boundaries of this Commonwealth, by residents of a political subdivision located in Pennsylvania shall, to the extent that such income includes salaries, wages, commission, or other compensation, or net profits of businesses, professions, or other activities but in such proportions as, hereinafter set forth, be credited to and allowed as a deduction from the liability of such person for any tax imposed under this Part.

6. Where a credit or a deduction is allowable in any of the several cases hereinabove provided, it shall be allowed in proportion to the concurrent periods for which taxes are imposed by other state or respective political subdivisions, but not in excess of the amount previously paid for a concurrent period. (Ord. 21, 5/31/1968, §11)