First quarter 2019 state and local tax developments

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April 2019

In this issue:

Q2 legislative radar

This section highlights pending Kentucky and New York legislative items that may be enacted in early Q2.

Highlighting significant state tax developments

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

  • State tax implications: 2018 federal tax reform guidance, Section 385 developments
  • State tax issues and opportunities for pharmaceutical and life sciences companies
  • New Jersey Tax Court allows full deduction for royalty income, invalidates tax form schedule
  • Federal opportunity zones offer state tax opportunities, complexities

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

Peter Michalowski

State and Local Tax Leader, PwC US

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