An Act providing for an exemption to a business income and receipts tax imposed by a city of the first class.

The bill provides a tax exemption for certain businesses subject to a city of the first class's business income and receipts tax. It directly affects businesses operating within designated cities that impose this specific tax. The context does not specify the exact scope of the exemption (e.g., business types, tax rate thresholds, or duration), so key mechanisms cannot be detailed. As a procedural tax exemption measure, it does not describe specific policy changes beyond creating the exemption framework. More details about the exemption's terms are needed for a complete summary.