Berks County Tax Collection Committee v. Pennsylvania Department of Community & Economic Development

I agree with Appellants’ and their ami-ci’s position that a construction of Section 317 of the Local Tax Enabling Act, 53 P.S. § 6924.317, yielding a “super credit” for earned income tax paid to Philadelphia, and thereby prejudicing the ability of other local governments to assess income earned within their own borders to the degree they maintain tax rates lower than Philadelphia’s, is unsustainable.

In this regard, I would credit the arguments that: the Commonwealth Court erred in relying on Dunmire v. Applied Business Controls Inc., 63 Pa.Cmwlth. 479, 440 A.2d 638 (1981), to reject legal…