Pennsylvania § 79A11 - Program authorization.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 79A11 — Program authorization., with citation guidance and answers to common questions.
§ 79A11. Program authorization.
(a) Establishment.--A municipality that levies an earned income tax may establish by ordinance or resolution a tax credit against an individual's liability imposed under Chapter 3 of the Local Tax Enabling Act for active service as a volunteer.
(b) Amount.--A municipality shall set forth in the ordinance or resolution the total amount of the tax credit that will be offered to an individual. If an individual's earned income tax liability is less than the amount of the tax credit offered, the individual's tax credit must equal the individual's tax liability.
(c) Public notice.--At least 30 days prior to adoption of the ordinance or resolution, the governing body shall give public notice of its intent to adopt an ordinance or resolution to establish a tax credit and conduct at least one public hearing on the issue.
(d) Specific notice.--A municipality that establishes a tax credit under this chapter shall notify the commissioner in the manner prescribed by the commissioner.
(Oct. 29, 2020, P.L.739, No.91, eff. 60 days)
2020 Amendment. Act 91 amended subsecs. (a) and (b).
Cross References. Section 79A11 is referred to in section 79A03 of this title.
Frequently Asked Questions About Pennsylvania § 79A11
What does Pennsylvania Consolidated Statutes § 79A11 cover?
Section 79A11 ("Program authorization.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 79A11?
A common citation format is "Pennsylvania Consolidated Statutes § 79A11" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 79A11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.