Section 323. Credits.
(a) Credit.--Except as set forth in subsection (b), the provisions of section 317 of the Local Tax Enabling Act shall be applied by a board of school directors to determine any credits applicable to a tax imposed under section 321(b) or (c). ((a) amended Feb. 12, 2020, P.L.8, No.5)
(b) Limitation.--Payment of any tax on income to any state other than Pennsylvania or to any political subdivision located outside the boundaries of this Commonwealth by a resident of a school district located in this Commonwealth shall not be credited to and allowed as a deduction from the liability of such person for any income tax imposed by the school district of residence pursuant to this chapter.