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State Tax Implications of Federal Tax Changes to Section 162(m)
Morgan Lewis Link to more items from this source
[Guidance Overview]
Mar. 15, 2018

"[R]olling conformity states will automatically incorporate the income tax base changes resulting from the changes to Section 162(m) unless they choose to affirmatively decouple from these provisions in the Act.... [S]tatic conformity states with fixed dates before the passage of the Act would not adopt the changes to Section 162(m) unless they amend their laws to conform to the Act.... [T]axpayers in these states will still have to separately track their starting point for state corporate income purposes, using the IRC in effect as of its fixed date (i.e., before the passage of the Act)."

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