000			01503nab a2200229 c 4500
999			_c149361 _d149361
003			ES-MaIEF
005			20240513133932.0
007			ta
008			240513t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_950159 _aYesnowitz, Jamie C.
245		0	_aKey State and Local tax developments of 2023 _c Jamie C. Yesnowitz, Chuck Jones, Patrick Skeehan
500			_aResumen.
520			_aDuring 2023, there were many noteworthy state and local tax (SALT) developments encompassing a wide variety of topics. While New Jersey and Minnesota both enacted significant tax legislation during the year, elective pass-through entity taxes continued to receive considerable attention in multiple states. Some states maintained a strong fiscal position and reduced income tax rates, but other states projected revenue shortfalls and extended higher tax rates. State courts considered major apportionment litigation concerning the sourcing of gains and service revenue. In addition, some states further expanded the scope of their indirect tax bases. These developments as well as several others merit further discussion and careful consideration.
650			_aIMPUESTOS _947460
650			_aPOLITICA FISCAL _948067
650		4	_aESTADOS UNIDOS _942888
700			_960012 _aJones, Chuck
700			_971709 _aSkeehan, Patrick
773	0		_9171693 _oOP 235/2024/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 2, Winter 2024, p. 13-36
942			_cART