A business tax law recently approved in Pennsylvania provides some tax breaks but isn't designed to make the State more attractive to employers, a report by lawyers at Ballard Spahr concludes.

Wendi L. Kotzen, a tax attorney at Ballard Spahr and one of the report's authors, said that because reform measures aimed at cutting Pennsylvania's corporate tax rate and consolidating tax liabilities among related companies were not included in the new law, it will now be harder for businesses to discount losses at some operations from gains at others.

"It's as if (the State) is saying, 'Heads I win, tails you lose,'" Ms. Kotzen said. She added that business taxpayers would prefer lower rates and fewer exemptions, "some kind of wholesale reform that is both fair to taxpayers and raises money sufficient to operate the Commonwealth."

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