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Berks County Tax Collection Comm. v. Pennsylvania Dep't of Cmty. & Econ. Dev.

Supreme Court of Pennsylvania

November 21, 2013

BERKS COUNTY TAX COLLECTION COMMITTEE, BUCKS COUNTY TAX COLLECTION COMMITTEE, CHESTER COUNTY TAX COLLECTION COMMITTEE, LANCASTER COUNTY TAX COLLECTION COMMITTEE, MONTGOMERY COUNTY TAX COLLECTION COMMITTEE, Appellants
v.
THE PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT, COMMONWEALTH OF PENNSYLVANIA, Appellee

Appeal from the order of Commonwealth Court at No. 378 MD 2012 dated January 7, 2013.

Mr. Justice Saylor files a dissenting statement.

ORDER

PER CURIAM

AND NOW, this 21st day of November, 2013, the order of the Commonwealth Court is hereby AFFIRMED.

Mr. Justice Saylor files a dissenting statement.

DISSENT

Page 406

MR. JUSTICE SAYLOR

I agree with Appellants' and their amici's position tat 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.


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