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Throwback and Throwout Rules

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State throwback rule data and state throwout rule data as of 2023

Does Your State Have a Throwback or Throwout Rule?

While throwback and throwout rules in states’ corporate tax codes may not be widely understood, they have a notable impact on business location and investment decisions and reduce economic efficiency.

Throwback Rules tax map

Does Your State Have a Throwback or Throwout Rule?

While throwback and throwout rules in states’ corporate tax codes may not be widely understood, they have a notable impact on business location and investment decisions and reduce economic efficiency.

State throwback rules, state throwout rules

Does Your State Have a Throwback or Throwout Rule?

State throwback and throwout rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules.