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Corporate Taxes › Internal Revenue Code (IRC) › State Budgets

Smith Anderson

Finance Provisions of the 2021 Budget Bill

Smith Anderson on

On November 15, 2021, after months of negotiations and four and a half months into the new fiscal year, the North Carolina General Assembly released Senate Bill 105, its proposed budget bill (the "Bill"). Both Chambers...more

Nutter McClennen & Fish LLP

Massachusetts Senate Does Not Decouple From IRC 163(j)

Nutter McClennen & Fish LLP on

We reported on a provision in the supplemental budget passed by the Massachusetts House of Representatives. That provision decoupled the Massachusetts tax code from Internal Revenue Code Section 163(j). The governor has also...more

Skadden, Arps, Slate, Meagher & Flom LLP

New York State Responds to Federal Tax Reform

Skadden, Arps, Slate, Meagher & Flom LLP on

On March 30, 2018, the New York Legislature passed the 2018–2019 Budget Bill (SB. 7509-C/A 9509-C) (Budget Bill), which addresses several provisions of the newly enacted Tax Cuts and Jobs Act (P.L. 115-97) (TCJA) and...more

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