Minnesota Issues 2022 and 2023 Nonconformity Guidance
By Peter G. Pupke, Esq., Checkpoint News Under current law, definitions used in determining Minnesota taxable income are based on …
Ohio Supreme Court Affirms Denial of Apparel Company’s CAT Refund Claim
The Ohio Supreme Court upheld the Board of Tax Appeals’ (BTA) denial of an apparel company’s refund claim for Commercial …
Maryland Comptroller Alerts Taxpayers of Impact of OBBB on IRC Conformity
By Saleem A. Shareef, Esq., Checkpoint News The Maryland Comptroller’s Office has alerted income taxpayers of the impact of the …
New Jersey Adopts Additional Amendments to Film and Digital Tax Credit Regulations
By David Engel CPA, Checkpoint News The New Jersey Economic Development Agency (NJEDA) has adopted additional amendments to the film …
D.C. Enacts Temporary Legislation Amending Conformity with Various IRC Provisions, Other Tax Changes
By Denis Del Bene, JD, LL.M., Checkpoint News On December 20, 2025, the District of Columbia enacted without the Mayor’s …
Experts Talk State Tax Issues, OBBB Conformity
Experts from Ernst & Young LLP (EY) hosted their final domestic tax quarterly webcast for 2025 on December 17, providing …
Texas Provides Guidance on the Conformity of Texas Franchise Tax to the Internal Revenue Code
By Ashleigh M. Paige, Esq., Checkpoint News The Texas Comptroller of Public Accounts has provided guidance on the policy change …
Michigan Issues Additional Guidance on Wholesale Tax on Adult-Use Marihuana
By Peter G. Pupke, Esq., Checkpoint News The Michigan Department of Treasury has issued additional guidance on the state’s new …
New Mexico Student Housing Project for State University Subject to Property Tax
By Lisa Lopata, Esq., Checkpoint News The New Mexico Court of Appeals held that a university student housing project was …
California Subjects Digital Financial Assets to Unclaimed Property Law
By Saleem A. Shareef, Esq., Checkpoint News On October 11, 2025, California Governor Gavin Newsom signed legislation that subjects digital …