Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of Revenue

OPINION

JUSTICE TODD

In this direct appeal, we are called upon to determine whether the “net loss carryover” provision of the Pennsylvania Revenue Code for tax. year 2007 (“NLC”)1— which restricted the amount of loss a corporation could carry over from prior years as a deduction against- its 2007 taxable income to whichever is greater, 12.5% of the corporation’s 2007 taxable income or $3 million — violates Article 8, Section 1 of the Pennsylvania Constitution (“the Uniformity Clause”).2 We affirm the Commonwealth Court’s holding that the NLC, as applied to Appellee, Nextel Communications…