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

Summary

The bill amends the 1932 Sterling Act to require any Pennsylvania first‑class city that levies a nonresident wage tax to forward to the employee’s resident municipality and school district the amount that would have been taxed on their earned income and net profits. This ensures the resident jurisdiction receives revenue from its residents who work outside the city. The amendment becomes effective 60 days after enactment.

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