This publication highlights significant US state tax developments published during January to March 2021.
Items include:
- Federal COVID relief to states restricts use for ‘net tax’ reductions
- Wisconsin appellate court rules Department cannot challenge DRD from noncorporate entities in prior years
- SALT trends, opportunities for US inbound companies in 2021
- More states considering pass-through entity taxes
- Maryland enacts first-in-the-nation digital advertising tax