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
A new report by the Public Affairs Research Council of Alabama (PARCA), a well-respected nonprofit research organization headquartered at Samford University in Birmingham, shows that frequent statements during the 2012...more
In talking with a number of tax professionals, there seems to be a lack of consensus about how much the new law will actually reduce charitable deductions and other itemized deductions like those for state income tax, real...more
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
In December the Michigan Tax Tribunal ruled that a ground-mounded solar array is personal property and not real property for local taxing purposes. The 147 kW photovoltaic electric generating facility in question, built by...more
Recent developments in state tax laws include a non-titled tangible personal property use tax in Cook County, Illinois, that is effective on April 1, 2013; and an income tax increase on individuals, estates and trusts in...more