Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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61 Pa. Code § 144.1. Payment of tax to other political subdivisions or states.

§ 144.1. Payment of tax to other political subdivisions or states.

 (a)  A taxpayer is entitled to a credit against the school district personal income tax as prescribed under section 14 of The Local Tax Enabling Act (53 P. S. §  6914), regarding payment of tax to other political subdivisions or states as credit or deduction and withholding tax.

 (b)  Notwithstanding subsection (a), a taxpayer will not be allowed a credit against the school district personal income tax for any tax imposed by any state or political subdivision located outside this Commonwealth.


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