53 Pa. Stat. § 18200.711
If a qualified political subdivision has enacted a tax on the privilege of engaging in a business or profession within the boundaries of an economic development district pursuant to the act of May 30, 1984 (P.L. 345, No. 69), known as the First Class City Business Tax Reform Act, the qualified political subdivision shall provide an exemption, deduction, abatement or credit from the imposition and operation of the local tax ordinance or resolution for the privilege of engaging in a business or profession within the economic development district by a qualified business. No exemption deduction, abatement or credit may be granted for operations conducted on the real property prior to designation of the real property as an economic development district.
53 P.S. § 18200.711