Amendment to “Earned Income” Definition
As of February 23, 2016, the definition of “earned in- come” was amended in the Local Tax Enabling Act, 53 P.S. Section 6924.101 et seq. (the “Act”). Prior to this, the defini- tion for “earned income” was: The compensation required to be reported to or as determined by the Department of Revenue under [Section 7303] […]