Pennsylvania HB 352: An Act amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act, further providing for remittance by a city of the first class to a nonresident's resident municipality and school district.

Bill Text

PRINTER'S NO. 306
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 352
Session of
2025
INTRODUCED BY MARCELL, TOMLINSON, LABS, STAATS, ROWE AND
SCHEUREN, JANUARY 27, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 2025
AN ACT
Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
entitled "An act empowering cities of the first class to
levy, assess and collect, or to provide for the levying,
assessment and collection of, certain additional taxes for
general revenue purposes; authorizing the establishment of
bureaus, and the appointment and compensation of officers and
employes to assess and collect such taxes; and permitting
penalties to be imposed and enforced," further providing for
remittance by a city of the first class to a nonresident's
resident municipality and school district.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1 of the act of August 5, 1932 (Sp.Sess.,
P.L.45, No.45), referred to as the Sterling Act, is amended by
adding a subsection to read:
Section 1. * * *
(d) A city of the first class that imposes a nonresident
wage tax shall remit to the nonresident's resident municipality
and school district an amount equal to the amount of tax imposed
on earned income and net profits by the nonresident's resident
municipality and school district.
Section 2. This act shall take effect in 60 days.
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