News & Analysis as of

PA Senators Pushing to Replace School Property Taxes with Expanded Personal Income and Sales Taxes

A number of Pennsylvania State Senators continue to push for legislation to eliminate school district property taxes in Pennsylvania. They would replace the lost revenues by increasing the statewide Personal Income Tax rate...more

Alabama Legislative Update—Rounding the Corner in the Last Lap: An Update on Pending and Recently Enacted Tax Legislation

The 2014 regular session of the Alabama legislature has been underway for over two months and is nearing its end. The legislature is off this week for Spring Break, then returns on Tuesday, April 1, for three final meeting...more

Illinois Independent Tax Tribunal Is Up And Running

The Illinois Independent Tax Tribunal is officially up and running. The Tax Tribunal largely replaces the Illinois Department of Revenue’s Office of Administrative Hearings. Now, protests of Notices of Deficiency, Notices...more

Southeast State & Local Tax: Important Developments - November 2013

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of recent legislation around the U.S....more

Doing Business in Japan

I am pleased to present to you DLA Piper’s “Doing Business in Japan” Guide. Japan is the world’s third largest economy and remains cutting-edge in business. In 2012, 68 Global 500 Companies were headquartered in...more

Sweeping Changes to the Pennsylvania Tax Code - The Passage of Pa. House Bill 465

House Bill 465, also known as Act 52, was signed into law by Pennsylvania Governor Tom Corbett on July 9, 2013. The Bill makes substantial changes to the Pennsylvania tax code as an integral part of the 2013–2014 budget....more

Massachusetts Changes Income Tax Apportionment Rules And Enacts Sales Tax On Software Services And Computer System Design Services

Massachusetts Tax Alert - The transportation finance bill recently passed by the Massachusetts Legislature contains a number of significant tax changes....more

Pa Tax Legislation Will Make Substantial Changes

The Act of July 9, 2013, No. 52 (H.B. 465) and Senate Bill 591 will make substantial changes to Pennsylvania taxes if finally enacted. The bills were part of the budget process. S.B. 591 has passed the House and Senate and...more

Spotlight on Tennessee: 2013 Tax and Related Legislation

The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more

Comparison of Economic Development Incentives for South Carolina and North Carolina

In This Presentation: - Business Consideration – Electricity Rates - South Carolina vs. North Carolina - Corporate License Fees/ Franchise Taxes - Income Tax Rates (C Corps) - Income Tax...more

Maine Budget Contains Significant Tax Changes

Averting a potential government shutdown, the Legislature voted to override Governor LePage’s veto of the biennial budget....more

State & Local Tax Alert: Recent Developments in the State Taxation of Pass-Through Entities

In This Issue: - Nonresident Owner Nexus - Apportionment of Multistate Income - Entity-Level Income Tax Withholding - Composite Returns - Entity-Level Taxes - Issues Unique to S...more

Wrap-Up of Alabama Legislature Actions

The Alabama Legislature adjourned near midnight on May 20, closing a session that saw lawmakers grant final passage of the two operating budgets and of amendments to the controversial Alabama Accountability Act. With respect...more

Government Relations And Lobbying Insight: Dramatic 2013 Legislative Session Adjourns

In dramatic fashion, and with some historic footnotes, the 2013 Minnesota Legislature concluded its work last week....more

High Net Worth Family Tax Report, Vol. 8, No. 2 -- May 2013

President’s fiscal year 2014 budget contains numerous tax provisions - President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more

Sweeping Maine Tax Reform Proposal Announced

A bipartisan group of 11 legislators have proposed an overhaul of Maine’s tax system, including major changes to the individual and corporate income tax, property tax, sales tax, and estate tax. ...more

Sutherland SALT Shaker: April 2013 Digest

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

PA Governor Proposes Corporate Tax Cuts & Fuel Tax Increases

Pennsylvania Governor Tom Corbett has proposed significant corporate tax cuts and fuel tax increases as part of his proposed 2013-14 budget, presented on February 5th. The General Fund budget would be increased by 2.4%, to...more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

Massachusetts Governor Submits Budget—Now What?

Massachusetts Governor Deval Patrick released his FY2014 budget recommendations to mixed reactions from the legislature and business community due, in part, to the tax changes proposed. This article briefly discusses the...more

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Governor Mark Dayton Announces FY 2014-2015 Budget Proposal

Governor Mark Dayton released his FY 2014-2015 Budget proposal this morning. The Governor’s Budget reflects the starting point for the five month legislative process in which the House and Senate will assemble Minnesota’s...more

Doing Business in Canada: Tax

The Canadian tax consequences of doing business in Canada are complex given the Canadian tax system and the breadth of laws that govern domestic and foreign enterprises. This summary highlights some of the tax issues to be...more

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