Someone Call the SALT Doctor: State Income Tax Implications of the CARES Act: Ilya A. Lipin and Scott D. Smith examine the changes to the Code enacted by the CARES Act and the potential state and local income tax implications.

Authors :: Lipin, Ilya A.
Smith, Scott D.
Source :: Journal of State Taxation. Summer, 2020, Vol. 38 Issue 3, p21, 6 p.
Publication Year :: 2020
Abstract: The unexpected growing spread of novel coronavirus (COVID-19) immediately brought many unpleasant challenges to our health and safety economy business operations, and everyday lives. In response to the COVID-19 emergency [...]

Subjects :: Loss deductions -- Laws, regulations and rules -- Economic aspects
Epidemics -- Economic aspects -- Laws, regulations and rules
Local taxation -- Laws, regulations and rules -- Economic aspects
Business losses -- Taxation -- Laws, regulations and rules -- Economic aspects
Corporate income taxes -- Laws, regulations and rules -- Economic aspects
State taxation -- Laws, regulations and rules -- Economic aspects
COVID-19 -- Economic aspects -- Laws, regulations and rules
Government regulation
Coronavirus Aid, Relief, and Economic Security Act of 2020
Tax Cuts and Jobs Act of 2017

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