California Enacts Restructured Managed Care Organization Provider Tax
by Saleem A. Shareef On June 29, 2023, California Governor Gavin Newsom signed legislation that restructures the Managed Care Organization …
Kansas Issues Guidance Regarding Delivery Fees Charged by Retailers
by Ashleigh M. Paige The Kansas Department of Revenue has issued a notice regarding L. 2022, H2136, effective from and after …
Maryland Comptroller Provides Guidance on the Sales and Use Taxation of Cannabis
by Saleem A. Shareef The Maryland Comptroller’s Office has provided guidance on the sales and use taxation of cannabis including …
Connecticut Governor Signs Budget Bill Enacting Personal Income Tax Cuts and Extending Corporate Surcharge
by Teresa Callahan Connecticut Governor Ned Lamont has signed the state budget bill for the fiscal years 2024 and 2025, …
Colorado Enacts Legislation Changing Corporate and Pass-Through Entity Reporting Requirements
by Tyna Mikulec On June 1, 2023, Colorado Governor Jared Polis signed legislation changing the following reporting requirements for business …
Minnesota Omnibus Tax Bill Enacts IRC Conformity, One-Time Rebate and Other Tax Changes
by Peter G. Pupke On May 24, 2023, Minnesota Governor Tim Waltz signed an omnibus tax bill that includes a …
Colorado Modifies and Creates Income Tax Credits to Advance Decarbonization
by Tyna Mikulec On May 11, 2023, Colorado Governor Jared Polis signed legislation that enacted tax policy to advance decarbonization …
Iowa Enacts Pass-Through Entity Tax SALT Cap Workaround
by Vidor A. Nosce Iowa has enacted an entity-level tax election for pass-through entities that allows a partner or shareholder …
Indiana Governor Signs Omnibus Tax Bill, IRC Conformity Date Advanced
by Chad E. Voss On May 4, 2023, Indiana Governor Eric Holcomb signed an omnibus tax bill that advances the …
Kansas Enacts Apprenticeship Tax Credit
by Chad E. Voss On April 24, 2023, Kansas Governor Laura Kelly signed the Kansas Apprenticeship Act, which creates an …