Let Pennsylvania Wage Tax Ruling Stand, Philly Tells Justices

The US Constitution doesn’t require Philadelphia to help subsidize the cost of a resident’s income tax obligation to another state, the city told the US Supreme Court Wednesday in opposition to a petition for review.

Diane Zilka’s “heightened tax obligation does not result from discrimination against interstate commerce, but instead from the interaction of two parallel and nondiscriminatory income tax schemes set at different levels,” the Philadelphia Tax Review Board argued.

The brief comes in response to Zilka’s February petition for review of the Pennsylvania Supreme Court’s ruling that Philadelphia doesn’t owe her a full refund of the state ...