Alabama Enacts CHOOSE Act Income Tax Credit Program for Qualifying Educational Expenses
By Denis Del Bene Alabama has enacted legislation establishing the Creating Hope and Opportunity for Our Students’ Education (CHOOSE) Tax …
Virginia Releases Elective Pass-Through Entity Tax Guidance
By Rebecca A. Helmes The Virginia Department of Taxation released guidelines explaining how to make the pass-through entity tax (PTET) …
Texas Announces 2024 Sales Tax Holiday Dates
By Margaret Eisler The Texas Comptroller of Public Accounts has announced the dates of the 2024 sales tax holidays for …
Another Deference Blow: In Rebuke, California Court Voids Non-Compliant Tax Regulations
Judicial deference to administrative agency regulations is a contentious topic in the legal sphere. As a recent article by this …
Maryland Comptroller’s Office Announces Important Information for 2023 Income Tax Returns
By Saleem A. Shareef The Maryland Comptroller’s Office has announced important information for individual and business taxpayers regarding their 2023 …
Connecticut Extends Filing and Payment Deadlines of Certain Returns
The Connecticut Department of Revenue Services (DRS) has announced that it is extending the tax filing and payment deadlines of …
Multistate Trends: What Pass-Throughs Need to Know About the Entity-Level Tax Election
Pass-through entity-level tax elections pose significant opportunities and risks for pass-through entities and their owners across the states. As of …
Sales Tax on NFTs Poised to Heat Up in 2024
To date, only a handful of states have provided guidance specific to the sales and use tax treatment of non-fungible …
The 200-Transactions Nexus Threshold Creeps into State Corporate Income Tax
In the five-plus years since Wayfair1 was decided, states and businesses have grappled with the level of economic contact needed to establish …
Michigan Explains Changes to Tax Treatment of “Prepared Food”
By Peter G. Pupke The Michigan Department of Treasury has issued a release explaining the legislative changes to the definition …