Fourth quarter 2020 state and local tax developments
January 2021
Overview
Highlighting significant state tax developments
This section presents a brief summary of the following significant SALT Insights we published this quarter:
- State tax considerations of the GILTI high-tax exclusion election
- Election results have significant impact on state and local tax
- New Jersey enacts corporate income tax changes
- Texas proposes significant changes to margin tax sourcing rule
All fourth quarter SALT Insights
Starting on page 6, 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.
Related content
Follow us
