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Multistate Issues in Tax Reform

Gain a better understanding of the multistate tax considerations of the federal tax reform enactments.

This topic will assist you with how to be aware of various federal and state tax reform enactments and proposals that are being considered during and as a result of the COVID-19 pandemic. The material will also discuss certain important U.S. Supreme Court decisions affecting state and local government and will discuss the impact the pandemic has had on state revenues. Finally, the presenters will address some tax planning issues concerning employers and employees.

Learning Objectives

  • You will be able to identify the basics of the Childcare Act.
  • You will be able to identify the basics of the American Rescue Plan of 2021.
  • You will be able to recognize the basics of the CARES ACT.
  • You will be able to recognize marketplace facilitator guidelines.

101 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Federal Tax Reform

  • Tax Cuts and Jobs Act of 2017 (TCJA)
  • The American Rescue Plan of 2021 and the Various Iterations of the CARES Act

Wayfair/Marketplace Facilitator Developments

  • South Dakota v. Wayfair Legislative Update
  • Marketplace Facilitator Legislative Update
  • Congressional Developments

State Conformity to IRC

  • PPP Loan Conformity -- Deductibility of Expenses and Taxability of Loan
  • Forgiveness Income
  • Other

Residency Issues

  • New Hampshire v. Massachusetts
  • Pandemic Income Tax Issues Affecting Remote Employees

State Legislative and Budget Issues

  • State Responses to Budget Deficits
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

OnDemand Course

This course was last revised on May 14, 2021.

Call 1-866-352-9540 for further credit information.

  • AIPB 2.0
     
  • This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • Enrolled Agents 2.0
     
  • This program qualifies for 2.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     
  • CPE/NASBA - QAS Self Study 2.6 including Taxes 2.6
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.6 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.6 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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More Program Information

Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Eric Smith

Eric Smith

Dentons Durham Jones Pinegar P.C.

  • Of counsel to Dentons Durham Jones Pinegar P.C.’s Salt Lake City office, he is a member of the Business & Finance practice group
  • Practices in state and local taxation; individual taxation; tax controversy
  • Weber State University, Professor of Taxation (w/tenure) and Associate Dean, courses taught in master of taxation program include State and Local Taxation; Retirement Plans and Employee Benefits; International Taxation; Exempt Entities; Tax Research and Communication; Federal Tax Practice & Procedure; Advanced Individual Taxation
  • Related publications include Due Process Implications Related to State Notice and Economic Nexus Laws, 70 THE TAX LAWYER 833 (2017); and The PACT Act as Indicium of the Due Process Validity of the Marketplace Fairness Act, 19 FLORIDA TAX REVIEW 1 (2016)
  • Super Lawyers Mountains States Rising Star, 2018 & 2019
  • LL.M. degree in taxation, Georgetown University Law Center; J.D. degree, University of Kentucky; B.A. degree in accounting; Weber State University
  • Can be contacted at 801-415-3000 or [email protected]
Gary Thorup

Gary Thorup

Dentons Durham Jones Pinegar P.C.

  • Shareholder at Dentons Durham Jones Pinegar P.C.
  • Practice is primarily focused on state and local tax matters, government affairs, administrative law, but also includes federal tax controversies and nonprofit/tax exempt organizations
  • Utah Attorney General – Ass’t. Attorney General (Tax Section)(1981-86), Chief, Tax Section (1982-86)
  • Utah State Tax Commission – Chief General Counsel (1983-86)
  • Utah State Bar Association – chair, Tax Section
  • National Association of State Bar Tax Sections – member and past chair of the Executive Committee
  • Recognized by Utah Legal Elite (Tax)
  • Recognized by Mountain State’s list of Super Lawyers (Tax)
  • Speaker/presenter/moderator at numerous national and Utah-based seminars and conferences on various SALT topics
  • LL.M. degree, NYU School of Law; J.D. degree, University of Utah College of Law; B.A. degree in political science, magna cum laude, University of Utah
  • Can be contacted at 801-415-3000 or [email protected]
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 408352
Published 2021
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