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53 Pa.C.S. § 8714

Earned income and net profits tax exemption

Known as the General Local Government Code

The act spans §§ 53–53 (510 sections).

A school district that imposes an earned income and net profits tax under this chapter may exempt from the payment of that tax any person whose total income from all sources is less than $7,500.

Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.