PREFACE
The Earned Income Tax Regulations of the Capital Tax Collection Bureau were first promulgated by
the Income Tax Officer of the City of Harrisburg and were approved by the City on February 1, 1966, pursuant to
Section 13V of the Act of December 13, 1965, P.L. 1257, as amended (53 P.S. 6913). They are based on regulations
promulgated by the Allentown Income Tax Officer. When the Harrisburg Area Tax Division, and, later, its successor,
the Capital Area Tax Collection Bureau, began collecting earned income taxes for other political subdivisions,
the Harrisburg regulations were approved by those subdivisions in the interest of conformity.
Implicit in the approval of the other subdivisions was the substitution of the name of the subdivision for Harrisburg
and its ordinance or resolution for the Harrisburg ordinance. Where a school district approved the regulations
it was implicit that the sections concerning taxation of non-residents did not apply. Also, certain approving subdivisions
have elected not to have Section 219(C)(2)(b)(vi), authorizing the use of operating losses in a business to offset
other compensation, apply in their jurisdictions.
Care has been taken in the new edition not to disturb the prior approvals. However, the words "Approving Subdivision"
have been substituted for "Harrisburg" or "City of Harrisburg" and the limited application
of the non-resident provisions has been indicated to make the implication of the previous edition explicit. Also,
the limitation on the use of Section 219(c)(2)(b)(vi) has been noted. References to 1966 and 1967 and to obsolete
forms have also been removed as now superfluous. Finally, since the Income Tax Officer has taken over the duties
of Income Tax Receiver, pursuant to Section 501 references to "the Income Tax Receiver" have been deleted
or the words "Income Tax Officer" substituted.
WILLIAM V. HARBESON
Director Earned Income Tax Division
Capital Tax Collection Bureau
January 1983
CITY OF HARRISBURG