Small-business owners had neither the staff nor the time to participate in this shell game, and were forced to pay the nation's highest corporate net income tax. Given all of the other advantages that scale brings to large retail chains, preserving a tax system that gives them another is unconscionable.

My bill would force these corporations to combine the income of all subsidiaries and portion out Pennsylvania's share for corporate tax purposes. Such a change would not only level the playing field for businesses, it would also allow us to gradually reduce corporate income taxes for those who have paid more than their share for decades.

So far, 23 states - a majority of states that impose corporate income taxes - have already closed this loophole, and research shows that those that have done so tend to have higher rates of entrepreneurship.

As Pennsylvania faces the tough choices that come with a deep deficit, ending this corporate tax loophole can help mitigate the damage done by drastic budget cuts. Working families can have little faith in a state government that allows them to suffer for the shifty accounting practices of wealthy corporations.

It is time to assure those families, and the owners of small businesses, that we are willing to take the steps needed to ensure that tax tricks and dodges will not be tolerated, and that we are doing everything we can to maintain critical services.

State Sen. Christine M. Tartaglione

Democratic chair of the Senate Labor and Industry Committee

Blame who, Arthur?

This is a response to Arthur Gurmankin's letter in the June 18 edition, Blame Rush and his ilk:

Arthur Gurmankin, you come across so far left that you forgot what is right. You are one uptight, shortsighted, narrowminded leftover hippie. You have to be to blame Rush and the other right-wing talk shows for a guy's behavior for killing a murderer of children, some up to eight months into term. That story made the front pages instead of the real terrorist that shot dead a recruiting officer - typical left-wing mentality.

Here's a few more for you, Arthur. I'm going down your list. Pro-life? At least we believe in the life of a child, not like the left where you believe in abortion but support the rights of terrorists.

Pro-torture? There were only three terrorists that were tortured, and it also saved the lives of many that were going to be blown up over the Atlantic from London, and it also thwarted a plot in L.A. Our special forces get waterboarded so they learn how to deal with it if captured.. Oh, terrorists don't do that, they just cut their heads off and march them through the streets, the guys you want to read the Miranda rights to.

Religious and faith-based? Yes, I believe in God and that's why I understand what evil is. Your side doesn't know evil. They are weak when dealing with the terrorists and only use God when they're campaigning and running for office, when your president is out on his apology tour and saying we are not a Christian nation. Well, we are one nation under God!

Pro-war? It was our soldiers who shed more blood than any other country for freedom all around the world, and that freedom is why you can shoot off your mouth with your donkey ears glued to your Keith Olbermanns and your Jack Caffertys and the rest of your wacked-out, left-wing loonies of the media who kiss the butt of this socialist president.

I love my country, and it's a damn shame to watch it go to hell in a hand basket with Obama spending more than all the presidents combined, causing a debt that my great-grandchildren will be paying, soon to be overtaxed out the wazoo and in fear of a president who decreases military funding just when Iran, North Korea, China and the Soviet Union are building up their forces tenfold.

Advice to you, Arthur: Move out of Bizzaro world and into reality and get some anger management classes and you might just become a real American. Oh, and some prayers would be nice, because with this president, we're going to need all the prayer we can get.

Bin Laden said that the way to defeat America is to bankrupt it. That's why they went after the twin towers. Think about it Arthur. What's this president doing to our economy?

Richie T. Mauro

Torresdale