Section 6926.323 - Credits(a)Credit.--Except as set forth in subsection (b), the provisions of section 317 of the Local Tax Enabling Act shall be applied by a board of school directors to determine any credits applicable to a tax imposed under section 321(b) or (c).(b)Limitation.--Payment of any tax on income to any state other than Pennsylvania or to any political subdivision located outside the boundaries of this Commonwealth by a resident of a school district located in this Commonwealth shall not be credited to and allowed as a deduction from the liability of such person for any income tax imposed by the school district of residence pursuant to this chapter. 2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 323, imd. effective. Amended 2020, Feb. 12, P.L. 8, No. 5, § 2, effective in 60 days [April 13, 2020].