Section 79A12 - Claim

35 PA Cons Stat § 79A12 (2019) (N/A)
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(a) Eligibility.--An individual who satisfies all of the following criteria may claim a tax credit established under this chapter:

(1) The individual is subject to a tax of a municipality that has established a tax credit under this chapter.

(2) The individual is certified under section 79A23 (relating to certification).

(b) Return.--An active volunteer may claim a tax credit provided for under this chapter when filing a joint return. The tax return form shall provide a mechanism for separating the liability of an individual for any earned income tax imposed by the school district of residence from the liability of an individual for any earned income tax imposed by the municipality.