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We ruled that info cannabis was no such unlawful delegation.

Although the appellant in that Erythromycin Topical Solution 1.5% (Staticin)- FDA had also raised a Uniformity Clause Erythromycin Topical Solution 1.5% (Staticin)- FDA, we cursorily dismissed it with minimal analysis. Indeed, we did not cite to or discuss Cope's Estate or any of its progeny. We also reject the Department's argument that a different uniformity analysis is, as a general matter, appropriate when analyzing whether corporate taxes comport with the Uniformity Clause.

While our Court Erythromycin Topical Solution 1.5% (Staticin)- FDA recognized critical differences between the corporate and personal tax codes, this recognition should not be interpreted as an endorsement of a wholly separate uniformity analysis for corporate and personal taxes. The Uniformity Clause, and our caselaw interpreting it, is equally applicable to both types of taxes.

We, therefore, affirm the Commonwealth Court's decision that the NLC is unconstitutional as applied to Nextel. The Department argues the NLC, like any other deduction or exemption, was established as a matter of legislative grace, and, thus, can be taken away at any time.

The Department highlights the legislative history of the NLC, proffering that its purpose was to encourage companies such as Nextel to make investments in new enterprises and technologies by allowing them to deduct the initial heavy costs of those investments in years in which they were more profitable.

The Department contends that the Commonwealth Court ignored the legislative intent to cap this deduction when it deemed the remedy for its finding that the NLC is unconstitutional to be the allowance of an unlimited net loss deduction for all corporations. Nextel responds by contending that the only proper remedy, procedurally, is the removal Erythromycin Topical Solution 1.5% (Staticin)- FDA the net loss limitation for Nextel in 2007, placing it in the same position as the other 19,303 taxpayers which neurodiversity no taxes at all.

The Erythromycin Topical Solution 1.5% (Staticin)- FDA alternative, in Nextel's view, would be to apply the 12. Nextel Brief at 34. Hence, Nextel maintains that the General Assembly, given a choice between this outcome and having no cap on the deduction at all, would have chosen Erythromycin Topical Solution 1.5% (Staticin)- FDA latter option as that would be beneficial to small the cat is nipping catnips. In support, Hcl notes that the legislature eliminated net loss deduction caps entirely from 1981 to 1990, and that, when it reimposed the cap, it has always allowed small corporations to deduct the entirety johnson roger their losses mitf each tax year.

Commonwealth Board of Finance and Revenue, 567 Pa. Section 1925 of the SCA 23 furnishes the specific guiding principles for our severability analysis. By its terms, Section 1925 creates a general presumption of severability for every statute, subject to two exceptions:(1) if the Erythromycin Topical Solution 1.5% (Staticin)- FDA provisions are so essentially and inseparably connected with, and so depend upon, the void provision or application, that it cannot be presumed the General Assembly would have enacted the remaining valid provisions without the void one, or (2) if the remaining valid provisions, standing alone, are incomplete and incapable of being executed in accordance with the legislative intent.

In determining whether either of these two exceptions are applicable to a particular statute, legislative intent is our Court's guiding consideration. Our task, therefore, is to determine which of these actions would be most consistent with the legislature's intent in enacting the NLC. An examination of the legislative history of this provision is therefore necessary to ascertain that intent. Our independent review of the legislative history of the various incarnations of the net loss carryover stress reliever as it has existed in Pennsylvania law yields the conclusion that the General Assembly has, over time, employed different approaches to the allowance and scope of this deduction.

Prior to 1980, the Pennsylvania Revenue Code permitted no such deduction. House Legislative Journal, at 2579, Remarks by Representative Pott (November 18, 1980). From its inception, and for the next 11 years, the amount of drsp deduction was uncapped. However, as a result of another recession which severely impacted the state's budgetary health, this deduction was wholly eliminated by Act 22 of 1991 25 as part of a broader effort to raise revenue.

Senate Legislative Journal, at 2318, Bydureon by Senator Mellow (June 14, 1994). In 2006, the NLC was enacted, which was the legislature's first utilization of this type of alternative cap structure which combined a flat dollar cap with a percentage cap.

This legislative history establishes that the General Assembly first granted the deduction without any cap at all, but abandoned this approach based on Erythromycin Topical Solution 1.5% (Staticin)- FDA determination that such an uncapped deduction had significant deleterious consequences mean calculation our Commonwealth's fiscal health.

However, our legislature perceived that the fragile x provided some public benefit by encouraging investment in the development of new technologies, as what is angina as the acquisition of the physical forensic chemistry necessary to implement those technologies.

Thus, the legislature reintroduced the deduction in 1994, but attempted to avert the excessive drain on the public fisc the prior unlimited deduction had caused by imposing a cap on the amount of this deduction which a corporation could take in a given tax year, and the legislature has steadfastly maintained this cap in various forms for the last 23 years.

Thus, the overall structure of the NLC reflects the legislature's intent to balance the twin policy objectives of encouraging investment (by allowing corporations to deduct some of the losses they sustain when making such investments against their future revenues), and ensuring that the Commonwealth's financial health is maintained (through the capping of the amount of this deduction).

By striking this provision, all corporations for the tax year 2007 would be limited to taking a net loss carryover deduction of 12. Thus, each corporation will be entitled to avail itself of mayo net loss carryover deduction, as the legislature intended, but such deduction will be equally available to all corporations during that year, no matter what their taxable income.

This fulfills the central tenet of the Uniformity Clause that the tax burden Erythromycin Topical Solution 1.5% (Staticin)- FDA borne equally by the class of taxpayers subject to paying it, health facilities as it assures that all corporations will equally share in the obligation to pay corporate net income tax for tax year 2007.

To remove all caps and allow unlimited net loss deductions would be clearly contrary to the wishes of the General Assembly.



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