72 Pa. Stat. § 3402-310

Current through P.A. Acts 2023-32

Section 3402-310 - Credit for taxes in case of taxpayers other than residents of the Commonwealth

Whenever a taxpayer, other than a resident of the Commonwealth, has become liable to income tax to the state, county or city where he resides, upon his net income for the tax year, derived from sources within this Commonwealth and subject to taxation under this act, the department shall credit the amount of income tax payable by him under this act with such proportion of the tax so payable by him to the state, county or city where he resides as the income subject to taxation under this act bears to his entire income upon which the tax so payable to such other state, county or city was imposed: Provided, That such credit shall be allowed only if the laws of said state, county or city--

(1) grant a substantially similar credit to residents of this Commonwealth subject to income tax under such laws, or (2) impose a tax upon the personal incomes of its residents derived from sources in this Commonwealth and exempt from taxation the personal income of residents of this Commonwealth. No credit shall be allowed against the amount of the tax on any income taxable under this act, which is exempt from taxation under the laws of such other state, county or city.

72 P.S. § 3402-310

1935, July 12, P.L. 970, No. 314, art. III, § 310.