S3243 — Provides for "throwback" rule in calculation of CBT allocation factor and makes net deferred tax impact deduction contingent on fiscal analysis.

S3243 — Provides for "throwback" rule in calculation of CBT allocation factor and makes net deferred tax impact deduction contingent on fiscal analysis. · Informed CitizenryS3243 amends the Corporation Business Tax (CBT) to implement a 'throwback' rule and modify the requirements for a net deferred tax impact deduction. The 'throwback' rule ensures that 'nowhere incom…Open in Informed Citizenry