New Jersey ~ Corporate Income Tax: Mandatory Unitary Combined Reporting Bill Introduced

Legislation has been introduced in the New Jersey Senate which, if enacted, would require members of unitary business groups to file combined reports of New Jersey corporation business tax. The managerial member of a combined group would be able to elect to have the combined group determined on a “water’s edge” basis.

Subscribers can view the text of the introduced bill on the legislator’s website at

(S.B. 982), as introduced (identical bill number A.B. 3632)



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