# 53 Pa.C.S. § 8404: Certain rates of taxation limited

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8404

## Section

- **Citation:** 53 Pa.C.S. § 8404
- **Heading:** Certain rates of taxation limited
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 53 / Chapter 84 / Section 8404

## Text

If a municipality and school district both impose an earned income and net profits tax on the same individual under the

Local Tax Enabling Act and the municipality and school district are limited to or have agreed upon a division of the tax rate in accordance with section 8 of the Local Tax Enabling Act, then the municipality that continues to levy the earned income and net profits tax under the Local Tax Enabling Act shall remain subject to that limitation or agreement in the event that the school district opts to impose an earned income and net profits tax under section 8711 (relating to earned income and net profits tax).

## Nearby sections

- [53 Pa.C.S. § 8401 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8401.md)
- [53 Pa.C.S. § 8402 Scope and limitations.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8402.md)
- [53 Pa.C.S. § 8403 Preemption.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8403.md)
- [53 Pa.C.S. § 8404 Certain rates of taxation limited.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8404.md)
- [53 Pa.C.S. § 8405 Applicability.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8405.md)
- [53 Pa.C.S. § 8421 Short title of subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8421.md)
- [53 Pa.C.S. § 8422 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8422.md)
- [53 Pa.C.S. § 8423 Disclosure statement.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8423.md)
- [53 Pa.C.S. § 8424 Requirements for requests.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8424.md)
- [53 Pa.C.S. § 8425 Refunds of overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8425.md)
- [53 Pa.C.S. § 8426 Interest on overpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8426.md)
- [53 Pa.C.S. § 8427 Notice of basis of underpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8427.md)
- [53 Pa.C.S. § 8428 Abatement of certain interest and penalty.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8428.md)
- [53 Pa.C.S. § 8429 Application of payments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8429.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8404. Check the current official text before relying on it. Not legal advice.