Articles Posted in States

On February 8, Jeffrey Vesely presents “Income Tax – TCJA and Other SALT Matters” during Tax Executives Institute’s New England Chapter Meeting.

(This article was originally published by Law360 on January 15, 2019.) The growing tension between government promises of transparency and taxpayers’ right to confidentiality is likely to continue in 2019. Although the spirit of government transparency to enhance public access is well-meaning, this lofty goal often conflicts with taxpayer confidentiality and…

(This article originally appeared in the Journal of Multistate Taxation and Incentives, Vol. 28, No. 9.) The question of whether or not an individual is a resident of a particular state has always been an important issue in the area of state personal income taxation. California, because of its top marginal…

On November 28, Annie Huang and Jeffrey Vesely take part in the Council on State Taxation’s Pacific Southwest Regional State Tax Seminar.

In “California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard,” the SALT team examines the board’s rejection of the California Franchise Tax Board’s (FTB) extremely narrow interpretation and application of Swart Enterprises, Inc. v. Franchise Tax Board, involving California’s “doing business” standard.

On November 16, Carley Roberts presents “Federal Tax Changes Rocking the SALT Landscape” during Tax Executives Institute’s New Jersey All-Day Seminar.

On November 12, Jeffrey Vesely presents the California Update during the 2018 Annual Meeting of the Financial Institutions State Tax Coalition.

On September 18, Breann Robowski presents during the Western States Petroleum Association’s Property Tax Educational Forum.

(This article was originally published by Law360 on August 24, 2018.) California is the latest to join a growing list of states to ban local taxes targeted at sweetened beverages or similar sugar taxes. California Assembly Bill 1838 signed into law on June 28, 2018, imposes a 13-year ban on…

(This article was originally published by Bloomberg’s Daily Tax Report: State.) Recent developments in several key states, including Illinois, New York, Minnesota, and Oregon, will impact many captive insurance companies. These states are moving to include certain captives in corporate income tax combined returns with parents and affiliates. The effect…