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State & local tax advisor: October 2015

October 27, 2015 Article 1 min read
Curtis Ruppal Mike Merkel Bob Woolley Ron Cook
Here are the latest and greatest state and local tax updates, including AL, IL, IA, MD, MI, NH, and NC.

Plante Moran’s State & Local Tax team issues periodic newsletters to keep you apprised of important state and local tax changes.

Topics in this issue include:


  • Amnesty Bill Enacted


  • Pass-Through Treatment of River Edge Historic Preservation Credit Addressed
  • Subtraction Adjustment for Attribute Reductions Under IRC §108 Not Allowed


  • Guidance Provided on Impact of Wynne on Credit for Taxes Paid to Other States


  • Wynne Tax Refund Website Launched


  • Retroactive Repeal of MTC Provisions Was Valid and Constitutional 
  • Guidance on Delivery and Installation Charges Updated

New Hampshire

  • Amnesty Provisions Enacted
  • Voluntary Disclosure, MTC Provisions Enacted

North Carolina

  • Budget Bill Reduces Tax Rates, Revises Apportionment Formula


Read the full October 2015 SALT Advisor >>

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The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use. ©2015 CCH. All Rights Reserved

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