72 Pa. Stat. § 7323

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 7323 - When withholding not required

Notwithstanding any provision of this code to the contrary, an employer on and after January 1, 1975 shall not be required to withhold any tax upon payment of wages to an employe if such employe can certify:

(1) that he incurred no personal income tax liability for the preceding tax year; and

(2) that he anticipates no liability for personal income tax for the current taxable year.

72 P.S. § 7323

1971, March 4, P.L. 6, No. 2, art. III, § 323, added 1974, March 13, P.L. 179, No. 32, § 4, imd. effective.