Caroline A. Kupiec
Sullivan & Worcester LLP
Articles
Massachusetts DOR Report Endorses SALT Cap Workaround
USA - March 10 2021 A new Massachusetts Department of Revenue (DOR) Report to the Legislature supports changing the Commonwealth’s tax law to enable owners of…
The Massachusetts Supreme Judicial Court’s Recent Decision in Oracle USA, Inc. v. Commissioner of Revenue is a Win for Massachusetts-Based Software Purchasers
USA - May 26 2021 The Supreme Judicial Court ("SJC") issued its highly-anticipated decision in Oracle USA, Inc. et al v. Commissioner of Revenue, dkt. No. SJC-13013…
The Supreme Court Denies Complaint in New Hampshire v. Massachusetts, Heightening the Importance of Individual Refund Claims
USA - June 29 2021 Yesterday the United States Supreme Court ("Supreme Court") denied New Hampshire’s bid to strike down as unconstitutional the Massachusetts…
SALT Cap Workaround and Other Tax Provisions in the Pending Massachusetts FY22 Budget
USA - July 15 2021 On Friday, July 9, the Massachusetts Legislature voted in favor of the Conference Committee’s revised fiscal year 2022 (FY22) budget bill, House No…
Key Tax Provisions in the Massachusetts FY21 Budget
USA - December 18 2020 On December 11, 2020, Massachusetts Governor Charlie Baker signed the Commonwealth’s FY21 budget into law. While the $45.9 billion budget does not…
