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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.
Speaker(s):
Jamie
Yesnowitz,
J.D., LL.M. Taxation,
Principal, SALT,
Grant Thornton LLP