This bill amends the Local Tax Enabling Act to include provisions specifically for cities of the first class in Pennsylvania. It expands the authority of city councils to levy, assess, and collect local taxes for general revenue purposes, while also prohibiting them from taxing certain individuals, particularly nonresidents who perform their employment duties outside the city. The bill introduces a new chapter, Chapter 6, which outlines the authority to levy taxes, the creation of necessary offices for tax collection, and the enforcement of penalties for nonpayment of taxes. Additionally, it establishes reimbursement mechanisms for taxpayers who reside outside the city but are subject to city taxes.

The bill also repeals the Sterling Act and certain provisions of the Taxpayer Relief Act to facilitate the implementation of the new chapter. It ensures that existing regulations and contracts under the Sterling Act remain in effect until modified under the new provisions. The act is designed to take effect immediately for certain sections, while the remainder will take effect on January 1, 2026, or a later date as specified. Overall, the bill aims to streamline tax collection processes and clarify the tax authority of cities of the first class.

Statutes/Laws affected:
Printer's No. 500 (Mar 26, 2025): P.L.1257, No.511, P.L.769, No.240
Printer's No. 0500: P.L.1257, No.511, P.L.769, No.240