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

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

Foster Garvey PC

Decoding the Tax Cuts and Jobs Act – Part X: Oregon Disconnects from IRC Section 199A

Foster Garvey PC on

As we have been discussing these past several weeks, the Tax Cuts and Jobs Act (“TCJA”) drastically changed the Federal income tax landscape. The TCJA also triggered a sea of change in the income tax laws of states like...more

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