{"data":{"id":"us-pa/53-pa.c.s.-8711","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8711","heading":"Earned income and net profits tax.","body":"A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals of the school district up to a maximum rate of 1.5%. The earned income and net profits tax may be levied by the school district at a rate of 1.0%, 1.25% or 1.5%.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 87 OTHER SUBJECTS OF TAXATION","SUBCHAPTER B EARNED INCOME AND NET PROFITS TAX"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=87\u0026sctn=11\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"5a54a8b542c0e6b0d361860d69a633b91459d5145129e4b237d6be7876ceb6a1","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8706","next":"us-pa/53-pa.c.s.-8712"},"notice":"GroundRules: Original legal text. Not legal advice."}