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Sponsored by Lorman Education
Product ID: 408352EAU
 
Credit & Course Provided by:

Multistate Issues in Tax Reform

OnDemand Webinar (100 minutes)

Gain a better understanding of the multistate tax considerations of the federal tax reform enactments.This topic will assist you with how to be aware of various federal and state tax reform enactments and proposals that are being considered during and as a result of the COVID-19 pandemic. The material will also discuss certain important U.S. Supreme Court decisions affecting state and local government and will discuss the impact the pandemic has had on state revenues. Finally, the presenters will address some tax planning issues concerning employers and employees.

Authors

Eric Smith, Dentons Durham Jones Pinegar P.C. Gary Thorup, Dentons Durham Jones Pinegar P.C.

Agenda

Federal Tax Reform

• Tax Cuts and Jobs Act of 2017 (TCJA)

• The American Rescue Plan of 2021 and the Various Iterations of the CARES Act

Wayfair/Marketplace Facilitator Developments

South Dakota v. Wayfair Legislative Update

• Marketplace Facilitator Legislative Update

• Congressional Developments

State Conformity to IRC

• PPP Loan Conformity -- Deductibility of Expenses and Taxability of Loan

• Forgiveness Income

• Other

Residency Issues

New Hampshire v. Massachusetts

• Pandemic Income Tax Issues Affecting Remote Employees

State Legislative and Budget Issues

• State Responses to Budget Deficits