Events & Webcasts

 

Significant SALT Developments for 2024 and Predictions for 2025

 
 
 

Register

 
 

Event type:

WEBCAST

 

Event location:

Online

 

Recommended CPE Credits:

1.5

 

Event audience:

All tax personnel 

 

 
 


Event contact details:

 
 

 
 

Event description

 

a group of business people

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
 
 

Grant Thornton speakers:

 
 
 

 

 

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.

 
 

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