1. No exemptions or credits based on age or income, or any other conditions are granted by this Part. Nothing in this Part is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
2. Payments of tax on income due any State other than Pennsylvania, or to any political subdivision thereof, by residents thereof pursuant to any State or Local law, to the extent that such inform includes salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of businesses, professions or other activities, but in such proportions as hereinafter set forth, shall be credited to and allowed as a deduction from the liability of such person for the tax imposed by this Part on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation or net profits of business, professions or other activities, if residents of Lamar Township receives like credits and deductions of a similar degree from the tax on income imposed by the other State or political subdivision thereof.
Where a credit or deduction is allowable, it shall be allowed in proportion to the concurrent periods for which taxes are imposed by the other State or respective political subdivision, but not in excess of the amount paid for the concurrent period and not in excess of the local Pennsylvania tax liability. No other exemptions based on any other factor to include age or income level is granted by this Part. Nothing in this Part is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
No credit or deduction shall be allowed against any tax on earned income imposed under authority of this Part to the extent the amount of credit or deduction takes from the same period by the taxpayer against any income tax imposed by the Commonwealth of Pennsylvania under § 314 of the Act of March 4, 1971 (P.L. 6, No. 2) known as the “Tax Reform Code of 1971,” on account of taxes imposed on income by other States or by their political subdivisions.
3. Any nonresident who is otherwise subject to the earned income tax of Lamar Township is hereby exempted from the imposition, collection, and payment of this tax, provided the domicile of the nonresident taxpayer provides a like exemption from the imposition, collection and payment of an earned income tax to any resident of Lamar Township, Clinton County, Pennsylvania, who would otherwise be subject to an earned income tax in the domicile of that nonresident. No other exemption or credit based on any other factor to include age or income level is granted by this Part. Nothing in this Part is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
(Ord. 12-05-2011.01, 12/5/2011, Art. I)