The Connecticut House of Representatives is considering multiple proposals that would permit Connecticut residents and part-year residents to take credits
for tax paid to other states while working from Connecticut during the pandemic. Connecticut law currently allows credits for tax paid to another state only if: (1) the individual was physically located in such other state while working; or (2) the individual is a resident of a state that applies the “convenience of the employer” sourcing rule. Two bills have been introduced, both of which would expand the allowable credits only for Connecticut residents and part-year residents for the tax year beginning January 1, 2020. H.B. 6183; S.B. 873. Continue Reading ›
taxes effective as of January 1, 2019.
since September 2020 as a member of the Collaborative Workgroup on Remote Hearings—the task force created by the BOE to pioneer the implementation of virtual Assessment Appeals Board (AAB) hearings as an alternative to in-person hearings due to the safety concerns and conditions associated with the COVID-19 pandemic. 
for members of federal consolidated groups, holding that the policy violated the Uniformity Clause of the state constitution. Verisign, Inc. v. Director of Revenue, No. N19C-08-093 JRJ (Del. Super. Ct. Dec. 17, 2020). The decision presents a potential refund opportunity for Delaware corporate taxpayers who were members of a federal consolidated group, and for Delaware corporate income tax purposes had their separate-company NOL deductions limited to the group’s consolidated NOL.