An Act amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act, further providing for remittance by a city of the first class to a nonresident's resident municipality and school district.

HB 352 requires cities of the first class (like Philadelphia) to send tax money collected from nonresident workers back to the municipality and school district where those workers live. It directly affects people who work in large cities but reside in smaller towns or municipalities outside the city limits. The bill mandates that cities remit an amount equal to the tax their nonresident employees would have paid to their home municipality and school district, changing how wage tax revenue is distributed. This is a concrete policy change to the 1932 Sterling Act, not a procedural or commemorative measure.