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Maryland enacts legislation adopting single sales factor apportionment

USA - April 25 2018 On April 24, Maryland Governor Larry Hogan signed Senate Bill 1090 and House Bill 1794 (collectively, the Bills), which adds Maryland to the growing…

Carley A. Roberts, Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Charles C. Kearns, Todd A. Lard, Marc A. Simonetti, Maria M. Todorova, Eric S. Tresh

SALT Scoreboard Publication-First Quarter 2018

USA - April 17 2018 Taxpayers did not fare well in the first quarter of 2018. Taxpayers prevailed in only 30.0% (15 out of 50) of the significant cases.* Taxpayers won 57…

Carley A. Roberts, Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Charles C. Kearns, Todd A. Lard, Marc A. Simonetti, Maria M. Todorova, Eric S. Tresh

Georgia Legislature enacts significant income, sales, and property tax legislation

USA - April 4 2018 The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several…

Carley A. Roberts, Michele Borens, Jonathan A. Feldman, Charles C. Kearns, Todd A. Lard, Marc A. Simonetti, Maria M. Todorova, Eric S. Tresh, Scott Wright

New York State budget adopts substantial changes in response to federal TCJA

USA - April 2 2018 The New York Legislature passed its 2018-2019 Fiscal Year budget on March 30, 2018 (Budget), which is expected to be signed into law by Governor Cuomo…

Carley A. Roberts, Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Charles C. Kearns, Todd A. Lard, Marc A. Simonetti, Maria M. Todorova, Eric S. Tresh

Georgia passes legislation to provide deduction of GILTI from the state tax base

USA - March 21 2018 On March 21, 2018, the Georgia Legislature passed SB 328 (the Bill) to exclude IRC § 951A (GILTI ) from Georgia taxable income. The Bill treats GILTI…

Carley A. Roberts, Michele Borens, Jonathan A. Feldman, Charles C. Kearns, Todd A. Lard, Marc A. Simonetti, Maria M. Todorova, Eric S. Tresh, Scott Wright