Mr. Kocot of Northampton                      move to amend the bill by adding the following new section:

SECTION.           Section 38 of Chapter 63 of the Massachusetts General Laws as appearing in the 2006 Official Edition is hereby amended by striking out subsection (c) and inserting in place thereof the following section:-

      (c) If a corporation, other than a manufacturing corporation as described in subsection (l), has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying said taxable net income by a fraction, the numerator of which is the property factor plus the payroll plus twice the sales factor, and the denominator of which is four.

Said section 38, is hereby further amended in subsection (f) by striking out lines 170-189 inclusive and by striking out section (k) in its entirety.