The Georgia General Assembly passed several significant tax bills during the 2026 legislative session, although the extent of income and property tax changes that were ultimately adopted was short of the groundbreaking tax...more
4/9/2026
/ General Assembly ,
Georgia ,
Income Taxes ,
Property Tax ,
Regulatory Agenda ,
Sales Tax ,
State Legislatures ,
State Taxes ,
Tax Credits ,
Tax Deductions ,
Tax Exemptions ,
Tax Legislation ,
Tax Liability ,
Tax Reform ,
Tax Returns
This year’s Georgia’s legislative session is quickly progressing and the General Assembly has proposed significant legislation addressing income and property tax reform. Last Friday, March 6, 2026, was “Crossover Day” – the...more
3/12/2026
/ Corporate Taxes ,
Data Centers ,
Georgia ,
Income Taxes ,
One Big Beautiful Bill Act ,
Property Tax ,
Proposed Legislation ,
Sales Tax ,
State Legislatures ,
Tax Credits ,
Tax Exemptions ,
Tax Legislation ,
Tax Reform
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2025. For an entire decade, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our...more
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results. Our entire...more
12/1/2025
/ Apportionment ,
Corporate Taxes ,
Digital Services Tax ,
False Claims Act (FCA) ,
Franchise Taxes ,
Income Taxes ,
IRS ,
Manufacturers ,
OR Supreme Court ,
PA Supreme Court ,
Property Tax ,
SALT ,
State and Local Government ,
State Taxes ,
Statute of Limitations ,
Tax Appeals ,
Tax Exemptions ,
Taxation
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition includes developments...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the...more
4/15/2025
/ Georgia ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Legislative Agendas ,
New Legislation ,
State Legislatures ,
State Taxes ,
Tax Appeals ,
Tax Court ,
Tax Credits ,
Tax Legislation ,
Tax Reform
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
11/20/2024
/ Class Action ,
Commerce Clause ,
Corporate Taxes ,
Income Taxes ,
Like Kind Exchanges ,
Restricted Stocks ,
SALT ,
Severance Tax ,
State and Local Government ,
State Taxes ,
Tax Credits
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax...more
This year’s Georgia’s legislative session is quickly progressing, with some major tax legislation moving towards passage. Last Thursday, February 29, 2024 was “Crossover Day”—the 28th legislative day of 40 total legislative...more
On February 14, 2024, the California Office of Tax Appeals (OTA) denied the California Franchise Tax Board’s (FTB) request for rehearing in the Appeal of Microsoft Corporation and Subsidiaries (OTA Case No. 21037336)....more
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more
State and local tax (SALT) issues may arise from mergers, acquisitions, or dispositions. Eversheds Sutherland Partner Todd Betor presented on Unique State Tax Issues at Tax Executives Institute’s 2023 Mergers & Acquisitions...more
On October 11, 2022, the Florida District Court of Appeals, First District held oral arguments on State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue, a case relating to the “add back” to...more
Maryland lawmakers are expected to revive a pair of failed controversial tax expansion proposals shortly after the scheduled start of the next legislative session on January 13, 2021. On May 7, Governor Larry Hogan vetoed...more
Significant state tax legislation will move forward through the Georgia General Assembly. “Crossover Day” was Thursday, March 11 - the 28th legislative day of 40 total legislative days - the day by which all bills must have...more
3/19/2020
/ Appropriations Bill ,
Attorney's Fees ,
Contingency Fees ,
Department of Revenue ,
Digital Goods ,
Film Tax Credits ,
General Assembly ,
Property Tax ,
Ridesharing ,
Sales & Use Tax ,
State Budgets ,
Tax Credits
On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more
Georgia’s 2019 legislative session concluded on April 2, 2019. Several important tax changes passed or were considered this year, and are discussed below.
Passed Bills -
Unless otherwise indicated, these bills have...more
The New York State Department of Taxation and Finance released guidance in the form of tax return instructions addressing how it will account for global intangible low-taxed income (referred to as GILTI) for apportionment...more
The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation....more
4/5/2018
/ Analytics ,
Confidential Information ,
Constitutional Challenges ,
Corporate Taxes ,
Data Centers ,
Data-Sharing ,
General Assembly ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Personal Property ,
Property Tax ,
Sales Tax ,
South Dakota v. Wayfair ,
Tax Reform
On March 21, 2018, the Georgia Legislature passed SB 328 (the Bill) to exclude IRC § 951A (GILTI ) from Georgia taxable income. The Bill treats GILTI as Subpart F income for purposes of the deduction under OCGA §...more
The Georgia Legislature has introduced its annual Internal Revenue Code (IRC) conformity bill—HB 821. Georgia conformity is typically updated annually to apply for the most recent tax year. In light of the recently enacted...more