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Philadelphia follows Pennsylvania’s lead in disallowing depreciation on 100% bonus property

USA - May 22 2018 In December 2017, the Pennsylvania Department of Revenue announced that it will abandon its six-year-old policy allowing taxpayers to claim 100% bonus…

Jonathan E. Maddison, Kyle O. Sollie.

City of Philadelphia’s BIRT: Is 3-Factor Apportionment Still an Option for Your 2015 Return?

USA - March 3 2016 Philadelphia’s business income and receipts tax—the so-called “BIRT”—is imposed at a whopping 6.41% rate. Add that to the state-level corporate…

Kyle O. Sollie.

Maryland Tax Court continues disturbing trend in post- Gore cases with recent Staples decision

USA - June 2 2015 Last week, the Maryland Tax Court issued its decision in the consolidated cases of Staples, Inc. v. Comptroller of the Treasury and Staples the…

Alexandra P.E. Sampson, Michael A. Jacobs.

Pennsylvania tax developments

USA - November 26 2014 In the recent gubernatorial election, challenger Tom Wolf (D) defeated incumbent Governor Tom Corbett (R). If campaign promises are any indication…

Christine M. Hanhausen, Daniel M. Dixon, Frank J. Gallo, Kenneth R. Levine.

Gore decided: unitary nexus rejected; economic substance test clarified

USA - March 24 2014 Today, the Maryland Court of Appeals issued its highly anticipated decision in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury; Future…

Alexandra P.E. Sampson.