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.
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Why Lorman?
Over 37 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 37 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
OnDemand Course
This course was last revised on May 14, 2021.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
Why Lorman?
Over 37 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
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
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 37 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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