65 Pa. Stat. § 171
Every officer and agency of the Commonwealth or any municipality or political subdivision thereof, including counties, cities, towns, townships, boroughs and school districts, is hereby authorized and directed to cooperate with the United States Government and the various agencies thereof, in the administration of the Federal law providing for the deduction of a "Victory Tax" from salaries and compensation of employes thereof, in so far as such law relates to the deduction of such tax from the salaries and compensation of such employes. Each such officer and agency from whom any action or duty is or may be hereafter required by the said Federal law, or the rules and regulations issued in connection therewith, either by the United States Treasury or by the proper agency of the Commonwealth or any municipality or political subdivision thereof, including counties, cities, towns, townships, boroughs, and school districts, in order to insure and facilitate the making of the said Victory Tax deduction from such employes by the holding of the moneys derived from such deductions and the transmittal thereof to the proper United States agency, is hereby authorized and directed to take such action and perform such duty as so required or directed.
65 P.S. § 171