When Withholding Not Required

Notwithstanding any provision of this code to the contrary, an employer on and after January 1, 1975 shall not be required to withhold any tax upon payment of wages to an employe if such employe can certify:

(1) that he incurred no personal income tax liability for the preceding tax year; and

(2) that he anticipates no liability for personal income tax for the current taxable year.

(323 added Mar. 13, 1974, P.L.179, No.32)