Several weeks ago, Governor Rendell signed a bill making changes to the Emergency and Municipal Services Tax. In addition to changing the name of the tax to the Local Services Tax, the new law now makes some other significant changes. Most significant is that municipalities must exempt individuals who make less than $12,000 annually.
The Pennsylvania State Association of Township Solicitors has a nice summary of the tax changes on their website. The changes go into effect with the 2008 tax year, so you still have a little time to prepare.
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