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2:00 PM EST
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Ethan Castillo
216 858 3652

The pandemic continues to have a wide-reaching impact on state and local taxes (SALT) for businesses that have multistate reach. The federal government’s provision of funding to the states as a means to alleviate the economic impact of the pandemic, with a restriction from engaging in certain state tax cuts, led to ongoing intergovernmental litigation in many states. At the same time, numerous noteworthy income and sales tax developments independent of the pandemic occurred, including the adoption of pass-through entity tax regimes in reaction to the federal $10,000 SALT deduction cap, and the continued pursuit of sales tax from remote sellers and marketplace facilitators. On this webcast, we will discuss significant SALT developments, assess predictions made in 2021 and outline key state & local tax developments for 2022.

Learning objectives

  • List major state income tax and sales tax developments during 2021
  • Analyze issues faced by state legislatures at the outset of the 2022 legislative sessions
  • Identify likely occurrences in the SALT world in 2022

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