PENNSYLVANIA, March 17 - (2) An exemption may not be granted for operations

conducted, for earned income received or for activities

conducted prior to designation of the real property as part

of a zone.

(b) Additional exemptions.--

(1) Paragraph (2) shall apply if a qualified political

subdivision has enacted a tax on the privilege of engaging in

a profession or business, on wages or compensation, on net

profits from the operation of a business or profession or

other activity or on the occupancy or use of real property

under any of the following:

(i) The act of August 5, 1932 (Sp.Sess., P.L.45,

No.45), referred to as the Sterling Act.

(ii) The act of March 10, 1949 (P.L.30, No.14),

known as the Public School Code of 1949.

(iii) The act of August 24, 1961 (P.L.1135, No.508),

referred to as the First Class A School District Earned

Income Tax Act.

(iv) The act of August 9, 1963 (P.L.640, No.338),

entitled "An act empowering cities of the first class,

coterminous with school districts of the first class, to

authorize the boards of public education of such school

districts to impose certain additional taxes for school

district purposes, and providing for the levy, assessment

and collection of such taxes."

(v) The act of May 30, 1984 (P.L.345, No.69), known

as the First Class City Business Tax Reform Act.

(vi) The act of June 5, 1991 (P.L.9, No.6), known as

the Pennsylvania Intergovernmental Cooperation Authority

Act for Cities of the First Class.

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