(a) Payment of any tax on income to a 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 income 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 chapter on salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation, or net profits of businesses, professions or other activities, if residents of the Township receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivision thereof.
(b) Where a credit or a 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 subdivisions, but not in excess of the amount previously paid for a concurrent period.
(Ord. 91-10. Passed 12-16-91.)