pa-income-taxSource-cited draft Triggers when the taxpayer is a Pennsylvania resident sole proprietor or single-member LLC needing to file Pennsylvania Form PA-40. Covers Pennsylvania's flat 3.07% income tax on eight classes of income, the unique PA rules that disallow many federal deductions, net profits computation for self-employed, and interaction with local earned income taxes. Must be loaded alongside us-tax-workflow-base and us-federal-return-assembly.