Oregon’s IRC 199A Addback Not Unconstitutional
Oregon law requiring personal income taxpayers to “addback” the IRC Sec. 199A deduction did not violate the Oregon Constitution. Taxpayers claimed the law was a…
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The Rise of the Robot Tax
The idea of a robot tax may sound futuristic to some, but with the explosion of artificial intelligence (AI) lawmakers around the world are considering…
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MTC Working Group Proposes “Finnigan” Model Statute
The Multistate Tax Commission’s (MTC) Combined Filing Model Working Group has drafted a model “Finnigan Method” Combined Reporting Statute. The MTC received a request to…
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State Income Tax for Mobile Workers: Senate Introduces Workforce Simplification Act
To address the complexity of state income tax for mobile workers, U.S. Senators introduced the Mobile Workforce State Income Tax Simplification Act of 2019. The…
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State Response to Federal NOL Changes Under TCJA
With many state legislatures in full swing, state responses to changes in the NOL deduction made by the Tax Cuts and Jobs Act of 2017…
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An IP Holding Company and New Jersey: Facts Creating Nexus
The New Jersey tax court denied an intellectual property (IP) holding company’s summary judgment request regarding income tax nexus because the necessary facts were not…
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State Tax and Internet Data Collection: Extra Value in Customers and Users
States have made progress in taxing internet businesses from income tax to sales tax on interstate transactions, but what about the data customers and other…
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State Income Tax and Federal Net Operating Losses
States differ in how they treat the federal net operating loss deduction on state corporate income tax returns. The variety of state approaches can make…
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New Federal Form 1040 Impact on State Individual Income Tax Forms
The impact of the newly designed 2018 federal Form 1040 on corresponding state individual income tax returns varies. Taxpayers may not see many changes to…
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New Sin Taxes: Vaping, Recreational Marijuana, and Sports Betting are on the Rise
States across the country are throwing a sin tax party and the guests of honor are vaping, recreational marijuana, and sports betting. Each of these…
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