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NTA2308 - Current Developments in State Income Taxation: Individual and Business

‐ Nov 13, 2023 4:00pm

This presentation covers significant state income tax developments that have occurred in 2023, including a consideration of: the continuing adoption of state pass-through entity tax regimes; state income tax conformity to federal provisions (including changes to IRC Sec. 174); the proposed (and soon to be final?) New York corporation income tax regulations in response to tax reform; New Jersey corporation business tax changes; and cost of performance / market-based sourcing cases in Florida and Texas. In addition to a review of these developments, the presentation will provide a first look as to what may happen in this area in 2024.

Learning Objectives:

  • Analyze major state income tax developments affecting individuals and businesses that have occurred in 2023.
  • Examine how these developments may affect individual and business taxpayers.
  • Provide initial guidance on how these developments might influence what may happen from a SALT income tax perspective in the coming year.



Concurrent Session (Onsite and Online)

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