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Current as of January 01, 2022 | Updated by FindLaw Staff
(a) Credit.--Except as set forth in subsection (b), the provisions of section 317 of the Local Tax Enabling Act 1 shall be applied by a board of school directors to determine any credits applicable to a tax imposed under section 321(b) or (c). 2
(b) Limitation.--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 a resident of a school district located in this Commonwealth shall not be credited to and allowed as a deduction from the liability of such person for any income tax imposed by the school district of residence pursuant to this chapter.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.323. Credits - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-6926-323/
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