Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.325. Exemption and special provisions

(a) Earned income and net profits tax.--A school district that imposes an earned income and net profits tax authorized under section 321(b)   1 may exempt from the payment of that tax any person whose total income from all sources is less than $12,000.

(b) Applicability to personal income tax Section 304 of the Tax Reform Code   2 shall apply to any personal income tax levied by a school district under section 321(c).