Corporate Taxes, Tax Credits, Department of Revenue

Snapshot: Corporate Income and Franchise Taxes in the USA

Bradley Arant Boult Cummings LLP on 10/12/2020

How is taxable income determined in your state? To what extent is the state income tax base aligned with the federal income tax base? Alabama levies a corporate income tax on business entities classified as taxable or “C”...more

2019 North Carolina Tax Legislation

Smith Anderson on 11/12/2019

This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019. The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more

Pennsylvania Tax Changes and Tax Amnesty Program

Ballard Spahr LLP on 8/4/2016

As part of the budget package, the Pennsylvania General Assembly made many significant changes to various Pennsylvania tax laws and the unclaimed property law (including a tax amnesty program) that are estimated to generate...more

Several Key Business Associations Announce 2016 Tax Legislative Agendas

Bradley Arant Boult Cummings LLP on 1/14/2016

In preparation for the 2016 regular session, which begins on February 2, several of Alabama's key trade and business organizations recently announced their tax legislative agendas. As reflected in these agendas, the 2016...more

Tax Law Alert: Credits Can No Longer Be Used to Pay the Oregon "Minimum Tax"

Stoel Rives LLP on 9/18/2015

The Oregon Legislature has amended the corporate minimum tax law to provide that credits cannot be used to pay the corporate minimum tax. This change effectively overturns the decision by the Oregon Supreme Court in Con-way...more

Application and Sale of Restricted Tax Credits

McNees Wallace & Nurick LLC on 12/4/2014

The Pennsylvania Department of Revenue has issued detailed rules for the application and sale of various Pennsylvania tax credits. Corporation Tax Bulletin 2014-04 replaces Corporation Tax Bulletin 2011-03. The Bulletin...more