In an article published by Savannah Morning News, Eversheds Sutherland SALT Partner Jonathan Feldman discusses a proposed constitutional amendment on the Georgia ballot this November that would create a new judicial branch tax court with the same judicial power as superior courts. Appeals from the new tax court would go directly to the Georgia Court of Appeals, bypassing the need to go through the Fulton County Superior Court, which can be time-consuming and costly.

According to Jonathan, this change would make the process more efficient for taxpayers and reduce the burden on the Fulton County Superior Court.

Read the full article here.

Eversheds Sutherland SALT Partners Todd Betor, Jeff Friedman, Charlie Kearns, Dan Schlueter and Maria Todorova are pleased to present during the 2024 Broadband Tax Institute (BTI) Annual Conference, held this year in Palm Beach, FL from October 21-23. They will provide their input on a variety of topics, including state tax litigation, state tax policy, insurance tax planning, federal and state regulatory fees, and property tax developments.

Sessions and speakers include:

  • State Tax Litigation – Jeff Friedman
  • State Tax Policy – Charlie Kearns
  • Tax Planning Insurance – Todd Betor
  • Federal & State Regulatory Fees – SUSF, 988, 911 – Maria Todorova
  • Property Tax – Current Developments/Litigation – Dan Schlueter

Register here.

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: Recently, a bill was introduced in the Ohio Legislature that would permit taxpayers to pay state and local taxes and other government fees using what type of payment method?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: North Carolina Governor, Roy Cooper, recently vetoed a bill that would have increased funding of what type of education-related program?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

On October 9, 2024, the D.C. Tax Revision Commission met to finalize their tax recommendations to the D.C. Council and Mayor. However, the Commission did not reach a consensus and instead opted to perform additional research.

The D.C. Tax Revision Commission’s last activity was to issue a Revised Chairman’s Mark in July 2024. That document included two controversial proposals: new Business Activity and Data Excise Taxes. The Commission was then scheduled to meet a few days later to finalize its recommendations, but the meeting was instead abruptly cancelled. 

During the October 9 meeting, the Chairman proposed to meet again in one to two weeks to decide on additional topics of research. After that, the Commission would then engage in a further three months of research before settling on final recommendations. However, he expressed a desire to move forward without the Business Activities Tax proposal.

Eversheds Sutherland will continue to follow the activities of the D.C. Tax Revision Commission and follow up on the Commission’s proposed additional research. You can read more about our critique of the Commission’s recent tax proposals in the September 2024 installment of “A Pinch of SALT” in Tax Notes State.

In response to concerns that the District of Columbia needed to explore new or broadened revenue sources, the D.C. Council established D.C.’s Tax Revision Commission to comprehensively review the District’s tax code. The Commission’s mandate is to make tax policy recommendations, and it began meeting in 2022 with the intent of making tax recommendations to the council and mayor. Throughout 2023, the Commission met with tax and fiscal policy experts, as well as community and industry representatives. Based on these meetings, it drafted and released a list of proposals for review, including the creation of a data excise tax and business activity tax. The Commission is scheduled to hold its next meeting on October 9 to finalize its recommendations.

In the September 2024 installment of “A Pinch of SALT” in Tax Notes State, Eversheds Sutherland attorneys Charles Kearns and Charles Capouet critique the Commission’s recent tax proposals, noting that they are dubious and may be subject to legal challenges.

Read the full article here.

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: Which state’s Tax Court recently released an opinion holding that repatriation income under IRC Section 965 could be included in the apportionment formula?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

On Tuesday, October 1, SALT Partner Jeff Friedman is pleased to present at the 2024 Midwestern States Association of Tax Administrators (MSATA) Annual Meeting, held in St. Louis, MO. Jeff will help cover significant, unusual and interesting SALT cases and developments.

For more information and to register, click here.

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: A lawmaker from which east coast state’s legislature recently proposed a bill that provides an income tax deduction for cash tips?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

This week, members of Eversheds Sutherland’s SALT team are pleased to present at the 55th Annual Council On State Taxation (COST) meeting in St. Louis, MO, covering key topics like Loper Bright’s impact on state tax authority and taxpayer deference, the MTC’s Joint Audit Program, and more.

Sessions and speakers include:

  • The MTC Audit Program – The Benefits and Detriments of the Program – Michele Borens
  • The Impact of Loper Bright on State Tax Authority and Taxpayer Deference – Jeff Friedman
  • Everything That is Old is New Again – The Push for Mandatory Worldwide Combined Reporting – Tim Gustafson
  • Say What? First Amendment Challenges to State and Local Taxes – Alla Raykin

Register here.