Section 6926.325 - Exemption and special provisions(a)Earned income and net profits tax.--A school district that imposes an earned income and net profits tax authorized under section 321(b) may exempt from the payment of that tax any person whose total income from all sources is less than $12,000.(b) Applicability to personal income tax Section 304 of the Tax Reform Code shall apply to any personal income tax levied by a school district under section 321(c). 2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 325, imd. effective.