Federal vs. State Rules
Let's make a clear distinction: you still have to report your PA jury duty pay on your Federal 1040. The IRS views it as taxable income, no matter what state you live in.
The Pennsylvania Exemption
However, when you go to file your Pennsylvania Personal Income Tax Return (Form PA-40), you get a break. Pennsylvania does not consider jury duty pay to be taxable income.
The state legislature classifies jury duty pay as an 'expense reimbursement' or 'civic duty allowance' rather than standard earned compensation. Therefore, you do not need to include your $9 or $25 daily stipend when calculating your state taxable income.
Local Earned Income Tax (EIT)
Similarly, your local municipality cannot tax your jury duty pay. The local EIT applies to earned wages, and jury service is explicitly excluded from this definition across the commonwealth.