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.

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
 1   Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
 2      entitled "An act empowering cities of the first class to
 3      levy, assess and collect, or to provide for the levying,
 4      assessment and collection of, certain additional taxes for
 5      general revenue purposes; authorizing the establishment of
 6      bureaus, and the appointment and compensation of officers and
 7      employes to assess and collect such taxes; and permitting
 8      penalties to be imposed and enforced," further providing for
 9      remittance by a city of the first class to a nonresident's
10      resident municipality and school district.
11      The General Assembly of the Commonwealth of Pennsylvania
12   hereby enacts as follows:
13      Section 1.    Section 1 of the act of August 5, 1932 (Sp.Sess.,
14   P.L.45, No.45), referred to as the Sterling Act, is amended by
15   adding a subsection to read:
16      Section 1.    * * *
17      (d)   A city of the first class that imposes a nonresident
18   wage tax shall remit to the nonresident's resident municipality
19   and school district an amount equal to the amount of tax imposed
20   on earned income and net profits by the nonresident's resident
21   municipality and school district.
22      Section 2.    This act shall take effect in 60 days.