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BERKS CTY. TAX COLLECTION COMMITTEE v. DCED

No. 378 M.D. 2012

60 A.3d 589 (2013)

BERKS COUNTY TAX COLLECTION COMMITTEE, Bucks County Tax Collection Committee, Chester County Tax Collection Committee, Lancaster County Tax Collection Committee, Montgomery County Tax Collection Committee, Petitioners v. The PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT, Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 7, 2013.

Attorney(s) appearing for the Case

Jason T. Confair , Lancaster, for petitioners.

Joshua J. Vecchio , Assistant Counsel, Harrisburg, for respondent.

Jeffrey T. McGuire , Lemoyne, for intervener Pennsylvania Institute of Certified Public Accountants.

BEFORE: PELLEGRINI, President Judge, and SIMPSON, Judge, and COLINS, Senior Judge.

OPINION BY President Judge PELLEGRINI.

Before this Court is the Motion for Summary Relief1 filed by Berks County Tax Collection Committee, Bucks County Tax Collection Committee, Chester County Tax Collection Committee, Lancaster County Tax Collection Committee, and Montgomery County Tax Collection Committee (collectively, Committees) seeking judgment declaring: (1) that it is unlawful to apply an earned income tax (EIT) credit under Section...

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