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First quarter 2021 state and local tax developments

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March 2021

In the edition

Highlighting significant state tax developments

This section presents a brief summary of the following significant SALT Insights we published this quarter:

  • Federal COVID relief to states restricts use for ‘net tax’ reductions
  • Wisconsin appellate court rules Department cannot challenge DRD from noncorporate entities in prior years
  • SALT trends, opportunities for US inbound companies in 2021
  • More states considering pass-through entity taxes
  • Maryland enacts first-in-the-nation digital advertising tax

All first-quarter SALT Insights

Starting on page 7, we categorize all the state and local tax developments on which we issued Insights over the last three months. Each item is linked to a PwC Insight that provides analysis and observations regarding the development.


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Peter Michalowski

State and Local Tax Leader, PwC US

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