Register
What led you to include Grant Thornton in your proposal
test
Online
1.5
All tax personnel
test
Event Description
An overriding theme of the developments that we tracked from a state and local tax (SALT) perspective in 2024 related to the scope of the state tax authority. The world of administrative law experienced a dramatic shift with the U.S. Supreme Court's June 2024 ruling in Loper Bright. Also, the interpretation of Public Law 86-272 continued to make news, with several developments focusing on the broader issue of how much power state tax authorities may have to interpret this federal law. The ability of taxpayers to utilize the state net operating loss attribute also received considerable attention in 2024. In California, many taxpayers are deeply concerned by the controversial chain of events that began with a decision by the Office of Tax Appeals in Microsoft, and continued with legislation reacting to the decision, leading to legal challenges to the legislation itself. While no state completely shifted its corporate income tax filing method regime from separate reporting to mandatory combined reporting this past year, Colorado and South Carolina enacted significant legislation addressing standards governing combined reporting filings. On this webcast, we will discuss significant SALT developments, assess predictions made in 2024 and outline expected key SALT developments for 2025. Date and time Tuesday, January 28, 2025 2:00 PM ET - 3:30 PM ET Recommended CPE credits 1.5 Learning objectives List major state income tax and indirect tax developments during 2024 Analyze issues faced by state legislatures at the outset of the 2025 legislative sessions Identify likely occurrences in the SALT world in 2025 Request a meeting --> Grant Thornton speakers: Headshot of Jamie Yesnowitz Jamie C. Yesnowitz Principal, SALT Solutions – National Tax Office Grant Thornton Advisors LLC +1 202 521 1504 Icon envelope blackIcon envelope red Icon Twitter blackIcon tweeter red Headshot of Chuck Jones Chuck Jones Director, Tax Grant Thornton Advisors LLC +1 312 602 8517 Icon envelope blackIcon envelope red Headshot of Patrick Skeehan Patrick Skeehan Senior Manager, Tax Grant Thornton Advisors LLC +1 215 814 1743 Icon envelope blackIcon envelope red Recommended Field of Study Taxes Program Level Overview Prerequisite None Delivery method Group - Internet If you have any questions or encounter any difficulties while enrolling, please contact technical support via email at webcastCOE@us.gt.com, or visit our webcasting frequently asked questions page If you are experiencing problems viewing or listening to an event, please review the event help guide that provides minimum requirements and frequently asked questions. If you have any questions regarding CPE credit, please contact CPE support via email at CPEEvents@us.gt.com, or visit our webcast CPE information page.