Pennsylvania

Pennsylvania State and Local Tax Update—Fourth Quarter 2023

Published

2 years ago

January 17, 2024

Pennsylvania State and Local Tax Update—Fourth Quarter 2023

The last three months of 2023 offered some interesting developments of note for Pennsylvania taxpayers, particularly those who work in Delaware and New York, Philadelphia residents, and executors of trusts.

Philadelphia Wage Tax Credit Denied

In a 3-2 decision, the Pennsylvania Supreme Court upheld the Commonwealth Court and sided with the Philadelphia Department of Revenue in Zilka v. Tax Review Board, a case addressing whether a city resident was entitled to a credit for state-level taxes paid to Delaware.

During the tax years at issue, the taxpayer lived in Philadelphia but worked full-time in Wilmington, Del. Accordingly, she was subject to state and local tax in Delaware as well as to Pennsylvania personal income tax and city wage tax.

Under the Pennsylvania and Philadelphia laws, she was able to claim a credit for Delaware tax against her personal income tax liability. Likewise, she was able to claim a credit for Wilmington tax against her wage tax liability. The city, however, denied her claim for a credit against wage tax based on the tax paid to Delaware that she was unable to use against her Pennsylvania liability.

The taxpayer appealed, arguing that denying the credit amounted to unconstitutional double taxation. The high court agreed that the city’s taxing system is constitutional and that the city is required by the state constitution to give a credit only for taxes paid to other local jurisdictions, not for state-level taxes.

The court reasoned that any increased tax burden was the result of rate disparities between the various jurisdictions and that, because of her living and work arrangements, the taxpayer was effectively subject to state tax at the Delaware rate and local tax at the city rate because those rates are higher than their counterparts.

This case is a blow to taxpayers who live in Pennsylvania (and particularly in Philadelphia) but who are subject to income tax in states with which Pennsylvania doesn’t have reciprocity (including Delaware and New York) because those taxpayers are essentially subject to two taxing systems and may not be able to fully use credits.

Property Tax Uniformity Challenges

In Downingtown Area School District v. Chester County Board of Assessment Appeals, the Commonwealth Court held that Downingtown’s policy of appealing any real property tax assessment that “may potentially result in total annual revenue of $10,000 or more” violated the uniformity clause of the Pennsylvania constitution.

The court reasoned that the purpose of the appeal process is to correct mistakes in the most recent countywide reassessment and not to function as a substitute for a countywide reassessment.

It found that by targeting only assessment appeals that were likely to result in material revenue to the school district, the district was unfairly burdening owners of overassessed properties. It also found that the threshold therefore created a “systematic and disparate treatment” of property owners.

In School District of Philadelphia v. Board of Revision of Taxes, the Commonwealth Court addressed nearly identical facts and the Philadelphia school district’s policy of appealing any real property tax assessment where it was “reasonably likely that an appeal of [the] assessed value will yield a minimum of an additional $7,500.” The court again found that this policy violated the uniformity clause.

As shown by these cases, school districts likely will continue to target certain types of properties for real estate tax appeals and the Pennsylvania Supreme Court may need to weigh in again on the constitutional limits of such policies. Buyers should consider this possibility when determining the appropriate purchase price for a property.

Realty Transfer Tax Ruling

In a case involving realty transfer taxes, or RTT, the Commonwealth Court held in Ebersole v. Commonwealth that deleting a contingency clause with retroactive effect—which authorizes distributions to persons other than the grantor if one of the grantors became incapacitated—allowed a trust to qualify as a living trust.

Under the RTT law, transfers to living trusts may be exempt from RTT, but only if the distributions from the transferee trust can be made only to the settlor(s) prior to the death of the settlor(s). As originally drafted, the trust at issue would have allowed the trustee, in the case of incapacity, to make distributions to charitable organizations.

That language would have rendered the transfer to the trust taxable. However, the Commonwealth Court overruled the Board of Finance and Revenue and held that an amendment to the trust, which was approved by the Orphans’ Court and retroactive to the formation date of the trust, reflected the intent of the grantor and meant that the transfer was exempt as a transfer to a living trust.

This article does not necessarily reflect the opinion of Bloomberg Industry Group, Inc., the publisher of Bloomberg Law and Bloomberg Tax, or its owners.

Author Information

Christopher A. Jones co-leads Ballard Spahr’s tax and real estate team, focused on a wide range of matters, including tax consequences of complex transactions and associated planning opportunities.

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Pennsylvania

Top Pennsylvania 2027 quarterback enrolls into Coatesville (Pa.)

Published

2 hours ago

March 4, 2026

Press Room

Top Pennsylvania 2027 quarterback enrolls into Coatesville (Pa.)

One of the top 2027 Pennsylvania high school quarterbacks from the 2025 season has announced that he’s leaving for a new home.

Per an announcement by Class of 2027 signal caller Mikal Shank Jr., the quarterback has left Harrisburg (Pa.) and is now at Coatesville (Pa.) for his senior season. Shank Jr. last season started 14 games for the Cougars and is arguably one of the state’s top returning players behind center heading into the 2026 campaign.

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Pennsylvania

Pennsylvania High School Wrestling Rankings Before 2026 PIAA States – FloWrestling

Published

15 hours ago

March 4, 2026

Press Room

Pennsylvania High School Wrestling Rankings Before 2026 PIAA States – FloWrestling

Is Pennsylvania the most wrestling-centric state in the country? Does the Keystone State have the most talent? Or even the top talent? Is it harder to win a state title there than anywhere else?

These all are terrific questions, and the answers may vary depending on who you ask and where they’re from, much like our nation’s great pizza debate, where the answers will vary by region.

What we do know for sure, is that Pennsylvania is well-represented in the 2025-2026 FloWrestling High School Wrestling Rankings, but with the 2026 Pennsylvania Interscholastic Athletic Association Boys & Girls Individual State Wrestling Championships on the horizon, where do the competitors rank amongst their peers?

If you follow high school wrestling, you’ve probably already heard many of the names, whether it was at past PIAA events, national tournaments, international competition, college recruiting news or signings, etc.

Now, here they are listed by weight class in FloWrestling’s latest Pennsylvania-only rankings.

Among the most recognizable are Bishop McCort senior Bo Bassett (152 pounds), his brother and teammate Melvin Miller (172 pounds) and Adam Waters (189 pounds) from rival school Faith Christian Academy.

As you get ready to see who takes home the titles at the 2026 PIAA Individual State Wrestling Championships, set for March 5-7 at GIANT Center in Hershey, Pennsylvania, here’s a look at where everyone falls in the pecking order:

What Are The Weight Classes For High School Wrestling In Pennsylvania?

Boys: 107, 114, 121, 127, 133, 139, 145, 152, 160, 172, 189, 215, 285
Girls: 100, 106, 112, 118, 124, 130, 136, 142, 148, 155, 170, 190, 235

Pennsylvania High School Wrestling Rankings Before 2026 PIAA State Championships

As of Feb. 22, 2026

Boys

Girls

When Are The 2026 PIAA Boys & Girls Individual State Wrestling Championships?

The 2026 PIAA Boys & Girls Individual State Wrestling Championships will take place March 5-7, live on FloWrestling and the FloSports app.

The first girls wrestling champions in PIAA action were determined in 2024.

The road back to GIANT Center in Hershey, Pennsylvania, began with regional competition across 12 sites (eight boys, four girls) in February (Feb. 20-21; Feb. 22; Feb. 27-28; Feb. 28)

Among the highlights at the 2025 event was Bassett winning his second individual PIAA state championship and helping Bishop McCort to a Class AA runner-up finish behind Faith Christian.

Read more: 2025 PIAA Wrestling State Championship Results And Brackets

How To Watch The 2026 PIAA Individual State Wrestling Championships

Live coverage of the 2026 PIAA Individual State Wrestling Championships on March 5-7 will be broadcast on FloWrestling and the FloSports app, with news, notes, stats and more available on both platforms.

Archives will be available immediately following the conclusion of each match.

If you’re going to be in the area and want to catch the action in person, click here for spectator and ticket information.

Read more: 2026 PIAA Individual State Wrestling Championships Schedule & Brackets

2026 PIAA Individual State Wrestling Championships Brackets

Here’s where you’ll be able to find the brackets for the 2026 PIAA Individual State Wrestling Championships:

2026 PIAA Individual State Wrestling Championships Schedule

Here’s a look at when everything is going down:

All Times Eastern

Wednesday, March 4

4-7 p.m. – Media registration
4-7 p.m. – School registration (AA/Girls/AAA)
4-7 p.m. – Qualifying wrestlers’ workout (AA/Girls/AAA) (six mats)
6 p.m. – Officials’ meeting

Thursday, March 5 (Session 1)

7:30 a.m. – Media registration
7:30 a.m. – Admit coaches and contestants (AA)
7:30 a.m. – Late school registration (AA)
7:45 a.m. – Skin condition check (AA)
8 a.m. – Weigh-ins (AA)
9 a.m. – Preliminaries and first round (AA), six mats (52/104 matches)
12:30 p.m. – First-round consolations (AA), six mats
12:30 p.m. – Admit coaches and contestants (Girls)
12:30 p.m. – Late school registration (Girls)
12:45 p.m. – Skin condition check (Girls)
1 p.m. – Weigh-ins (Girls)
2 p.m. – First round (Girls), six mats (104 matches)
3 p.m. – Admit coaches and contestants (AAA)
3 p.m. – Late school registration (AAA)
3:15 p.m. – Skin condition check (AAA)
3:30 p.m. – Weigh-ins (AAA)
3:30 p.m. – First-round consolations (Girls), six mats (52 matches)
4:30 p.m. – Preliminaries and first round (AAA), six mats (52/104 matches)
8 p.m. – First-round consolations (AAA), six mats (52 matches)

Friday, March 6 (Session 2/Session 3)

6:30 a.m. – Admit coaches and contestants (AA)
6:45 a.m. – Skin condition check (AA)
7 a.m. – Weigh-ins (AA)
8 a.m. – Quarterfinals (AA), three mats (52 matches)
8 a.m. – Second-round consolations (AA), three mats (52 matches)
10:15 a.m. – Admit coaches and contestants (Girls)
10:30 a.m. – Third-round consolations (AA), three mats (52 matches)
10:30 a.m. – Skin condition check (Girls)
10:45 a.m. – Weigh-ins (Girls)
11:45 a.m. – Quarterfinals (Girls), six mats (52 matches)
12:45 p.m. – Admit coaches and contestants (AAA)
1 p.m. – Skin condition check (AAA)
1:15 p.m. – Weigh-ins (AAA)
1:15 p.m. – Second-round consolations (Girls), six mats (52 matches)
2:15 p.m. – Quarterfinals (AAA), three mats (52 matches)
2:15 p.m. – Second-round consolations (AAA), three mats (52 matches)
4:45 p.m. – Third-round consolations (AAA), six mats (52 matches)
6:15 p.m. – Admit coaches and contestants (AA/Girls/AAA)
7 p.m. – Semifinals (AA/Girls/AAA), 2/2/2 mats (26/26/26 matches)
9 p.m. – Fourth-round consolations (AA/AAA), 2/2 mats (26/26 matches)
9 p.m. – Third-round consolations (Girls), two mats (26 matches)

Saturday, March 7 (Session 4/Session 5)

8 a.m. – Admit coaches and contestants (AA/Girls/AAA)
8:15 a.m. – Skin condition check (AA/Girls/AAA)
8:30 a.m. – Weigh-ins (AA/Girls/AAA)
8:45 a.m. – Skin condition check, finalists (AA/Girls/AAA)
9 a.m. – Weigh-in, finalists (AA/Girls/AAA)
9:30 a.m. – Fifth-round consolations (AA/AAA), 2/2 mats (26/26 matches)
9:30 a.m. – Fourth-round consolations (Girls), 2 mats (26 matches)
11:30 a.m. – Third-, fifth- and seventh-place matches (AA/Girls/AAA), 2/2/2 mats (39/39/39 matches)
11:30 a.m.-3 p.m. – Admit coaches and contestants (AA/Girls/AAA)
3:40 p.m. – Parade of Champions (AA/Girls/AAA)
4 p.m. – Championship Finals (AA/Girls/AAA), 1/1/1 mats (13/13/13 matches)

When Was The 2026 PIAA Team Wrestling State Championships?

The 2026 PIAA Team Wrestling State Championships took place Feb. 6-7 at the 1st Summit Arena in Johnstown, Pennsylvania, and included 20 teams that survived the preliminary and first round of the tournament, which was held Feb. 3 at host schools across the state.

The advancing teams made their way to Johnstown for two more days of intense competition, with the 1st Summit Arena hosting the quarterfinals through the championship matches.

In Pennsylvania this year, there were 475 schools participating in boys wrestling.

They were divided into two classifications – 228 schools in AA and 247 schools in AAA – which are further split into 12 districts. Class AA is for schools with 1-308 male enrollees, and Class AAA wrestling includes schools with 309-9999 male students.

Read more: 2026 PIAA Team Wrestling State Championships Schedule & Brackets

Did You Know: PIAA Wrestling Has A Long History

The first state wrestling championships in Keystone State happened in 1938, while the girls were added to the action in 2024. The PIAA Team Wrestling State Championships debuted in 1999.

There are 14 four-time individual state champions in Pennsylvania. Another 30 have won three times.

2025-2026 FloWrestling High School Wrestling Rankings

Top 20 as of Feb. 18, 2026

Curious about how the top wrestlers from each state stack up against competitors from across the country?

Click here to see the latest high school rankings from FloWrestling.

FULL DUAL: Bishop McCort vs. Faith Christian | 2026 PIAA AA Team State Finals

Faith Christian has been dominant in team wrestling in Pennsylvania, and Bishop McCort keeps falling just short.

Trackwrestling Has Joined The New FloWrestling

Trackwrestling officially has merged with FloWrestling, bringing its powerful tournament tracking tools and live data into a modern, all-in-one platform.

Fans can follow every bout with pro-grade brackets, mat schedules, team rosters and detailed wrestler profiles—all seamlessly integrated within FloWrestling.

This move delivers a faster, smarter and more connected experience for the wrestling community. Through the updated FloSports app, users can track live results, explore brackets and even sign up for free alerts so they never miss a match.

FloWrestling Archived Footage

Video footage from all events on FloWrestling will be archived and stored in a video library for FloWrestling subscribers to watch for the duration of their subscriptions.

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Pennsylvania

Man cited after abandoning car in frozen pond at Pennsylvania country club: Police

Published

1 day ago

March 3, 2026

Press Room

Man cited after abandoning car in frozen pond at Pennsylvania country club: Police

A man has been cited after police said he drove a vehicle into a frozen pond at a country club in Pennsylvania, left the scene, then spent the night in a hotel.

According to the East Lampeter Township Police Department, on Thursday, Feb. 26, 2026, around 10:38 a.m., officers were called to the Lancaster Country Club after receiving reports about a vehicle in a pond.

Police said that, through an investigation, it was learned that Sung Chun, a 50-year-old man from Hoboken, New Jersey, had driven onto the property the day before around 8:30 p.m., crossed portions of the golf course, and ultimately ended up in a pond.

Chun then exited the vehicle and walked away without reporting the incident and spent the night at a nearby hotel, according to police.

Credit: East Lampeter Township Police Department

Police said Chun returned to the location while police were on scene investigating the incident and was ultimately cited with “Trespass by Motor Vehicle.”

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