the percentage applicable under section 243(a)(1) of the Internal Revenue Code of 1986 (
26 U.S.C. 243(a)(1)) of any dividend received by the fund for which the person maintaining the fund would be allowed (were it not for
section 53507(a)(3) of this title) a deduction under section 243 of such Code (
26 U.S.C. 243); and