Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.304. Certain rates of taxation limited

(a) Municipal rates.--If a municipality and school district both impose an earned income and net profits tax on the same individual under the Local Tax Enabling Act and are limited to or have agreed upon a division of the tax rate in accordance with section 311 of the Local Tax Enabling Act,  1 the municipality shall remain subject to that limitation or agreement in the event that the school district opts to impose or increase an earned income and net profits tax authorized under section 321(b)  2 or a personal income tax authorized under section 321(c).  Nothing in this chapter shall be construed to authorize a municipality to raise the rate of earned income and net profits tax above the rate it levied under the previously agreed upon division if a school district imposes or increases a personal income tax under Subchapter C.  3

(b) School districts.--A school district which imposes a tax under this chapter is subject to section 688 of the Public School Code.  4