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hi Im Frank Ryan the state representative from the hundred first District in Pennsylvania in the wee hours of the morning late in 2017 the Pennsylvania legislature approved and the governor signed a new law which as part of the tax code required the withholding of Pennsylvania withholding tax on 1099 miscellaneous income for those individuals working in the Commonwealth who live out of state now if youre not familiar with that tax code now wouldnt expect most people to be what it basically means is if you reside in another state and work in Pennsylvania you have to pay pennsylvania withholding tax unless youre an employee but little known to most people is that very innocuous change to some was a catastrophic change in the law as to others and the reason is is that we have reciprocity agreements with some other states we explain what a reciprocity agreement is lets say you happen to live in Pennsylvania but work in Maryland your Pennsylvania employment status is the such that by