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Bill > HB2166


PA HB2166

PA HB2166
Providing for remittance by a city of the first class to a nonresident's resident municipality and school district.


summary

Introduced
01/28/2026
In Committee
01/28/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), entitled "An act empowering cities of the first class to levy, assess and collect, or to provide for the levying, assessment and collection of, certain additional taxes for general revenue purposes; authorizing the establishment of bureaus, and the appointment and compensation of officers and employes to assess and collect such taxes; and permitting penalties to be imposed and enforced," providing for remittance by a city of the first class to a nonresident's resident municipality and school district.

AI Summary

This bill, amending the Sterling Act, requires a city of the first class (a large city, like Philadelphia) that collects a wage tax from people who don't live in that city (nonresidents) to send a portion of that tax money to the nonresident's home municipality (town or borough) and school district. Specifically, the city must remit an amount equal to the tax that the nonresident's home municipality and school district would have collected on their earned income and net profits. This change is intended to ensure that the resident communities of these workers receive tax revenue from their earnings.

Committee Categories

Budget and Finance

Sponsors (5)

Last Action

Referred to Finance (on 01/28/2026)

bill text


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