Second quarter 2019 state and local tax developments
June 2019
In this edition
We provide a brief summary of the following significant SALT Insights we published this quarter:
- Illinois enacts significant income and franchise tax changes
- Minnesota addresses federal reform conformity
- Colorado Supreme Court rules holding company with no property or payroll not an includable corporation
- Oregon enacts Corporate Activity Tax
- New Mexico adopts significant tax changes, including combined reporting
All second 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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