72 Pa. Stat. § 9933-C
Current through Pa Acts 2024-53, 2024-56 through 2024-92
If a nonresident realizes income attributable to business activity or property within a strategic development area on or before the end of the tax year, the person may claim the exemptions from income for the items set forth in section 2932-C for that portion of the tax year that the person was a resident or for that portion of the tax year during which the area is designated as a strategic development area.
72 P.S. § 9933-C