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Grant Thornton Events

COVID-19 has had a wide-reaching impact on state and local taxes (SALT) for businesses that have multistate reach. Specifically, enacted federal legislation to address the pandemic has led to federal conformity issues at the state level, including changes to net operating loss provisions and business interest deduction limitations. Further, the pandemic has significantly impacted state operations and budgets leading to varied responses including extended due dates and several state ballot initiatives. For many businesses, SALT planning and compliance has an increased sense of urgency as they balance these new developments in an uncertain environment. We will discuss significant SALT developments, assess predictions made in 2020 and outline key state & local tax developments for 2021.

Learning objectives

  • Identify major state income tax and sales tax developments during 2020
  • Analyze issues faced by state legislatures at the outset of the 2021 legislative sessions
  • Identify likely occurrences in the SALT world in 2021

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