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ACA Repeal, Replacement Bills Receives Trump’s Approval, Lawmakers’ Criticism

CCH Tax Day Report House Republicans’ Patient Protection and Affordable Care Act (ACA) (P.L. 111-148) repeal and replacement legislation unveiled on March 6 (TAXDAY, 2017/03/07, C.1) is already...

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ACA Repeal, Replacement Legislation Expected to Move Through House in Coming...

CCH Tax Day Report The American Health Care Bill, House Republicans’ legislation to repeal and replace the Patient Protection and Affordable Care Act (ACA) (P.L. 111-148), which was released on March 6...

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Arkansas ~ Corporate, Personal Income Taxes: Apportionment of Partnership...

CCH Tax Day Report The Arkansas State Legislature has passed a bill that would, if enacted, require multistate partnerships to apportion their income to Alabama in the same manner as corporations,...

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Massachusetts ~ Personal Income, Miscellaneous Taxes: Final Regulation on...

CCH Tax Day Report The Massachusetts Department of Revenue (DOR) has adopted a final regulation that describes the requirements and procedures for taxpayers to report and adjust Massachusetts tax...

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Oregon ~ Corporate, Personal Income Taxes: Alternative Fuel Vehicle Tax...

CCH Tax Day Report Oregon has amended the regulations relating to the alternative fuel vehicle tax credit available against the personal and corporate income taxes to update program procedures, expand...

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West Virginia ~ Corporate, Personal Income Taxes: IRC Conformity Legislation...

CCH Tax Day Report The West Virginia House of Delegates has passed legislation that, if enacted, would adopt federal income tax laws in effect after December 31, 2015, and prior to January 1, 2017, for...

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Ways and Means Holds Markup of ACA Repeal, Replacement Legislation

CCH Tax Day Report The House Ways and Means Committee on March 8 began marking up the American Health Care Bill, the House Republican proposal to repeal and replace the Patient Protection and...

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Colorado ~ Corporate, Personal Income Taxes: Tax Filing Deadline Discussed

CCH Tax Day Report The Colorado Department of Revenue (CDOR) has announced that the due date for filing personal income tax returns falls on April 18, 2017, instead of April 15, 2017. Since the...

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Ohio ~ Practice and Procedure: School District Levy Was Not Authorized

CCH Tax Day Report For purposes of the Ohio tax levy law, the Tax Commissioner had no clear legal duty to apply reduction factors and calculate tax rates when there was no documentation that a school...

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Wisconsin ~ Corporate, Personal Income Taxes: Legislature Passes Bill That...

CCH Tax Day Report The Wisconsin Legislature has passed a bill that would, if enacted, generally conform the state’s corporate and partnership return due dates to the federal due dates. For example,...

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Ways and Means Approves ACA Repeal, Replacement Bill; House Vote Expected in...

CCH Tax Day Report The House Ways and Means Committee approved the House GOP’s Patient Protection and Affordable Care Act (ACA) (P.L. 111-148) repeal and replacement bill shortly before 4:30 a.m. on...

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ACA Repeal and Replacement: Special Tax Briefing Now Available

CCH Tax Day Report House Republicans have unveiled a repeal and replacement plan for the Patient Protection and Affordable Care Act (ACA) (P.L. 111-148). The GOP’s American Health Care Act (AHCA) would...

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Hawaii ~ Practice and Procedure: DOT May Require Taxpayer Representatives to...

CCH Tax Day Report For purposes of taxes it administers, the Hawaii Department of Taxation (DOT) may require all persons who represent a taxpayer in any capacity before the DOT to register in a manner...

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South Dakota ~ Property Tax: Report Filing, Payment Deadlines Revised

CCH Tax Day Report For a wide variety of South Dakota taxes, including sales and use and all fuel taxes, electronic filing and payment deadlines have been revised. Generally, taxpayers paying a tax by...

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White House Points to Three-Pronged Approach to ACA Repeal, Replacement

CCH Tax Day Report The Trump administration on March 10 released its outline of the three-pronged approach that it will support to repeal and replace the Patient Protection and Affordable Care Act...

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Weekly Report from Washington, D.C.

CCH Tax Day Report A proposal to repeal and replace the Patient Protection and Affordable Care Act (ACA) (P.L. 111-148) was introduced in the House. The Treasury Inspector General for Tax...

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All States ~ Corporate, Personal Income Taxes: Webinar: State Income Tax...

CCH Tax Day Report Wolters Kluwer is hosting a live two-hour webinar, State Income Tax Apportionment Rules – Market-Based Sourcing and Other Developments, on Tuesday, March 21, 2017, at 1 p.m. Eastern;...

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Georgia ~ Corporate, Personal Income Taxes: IRC Conformity Legislation Passes...

CCH Tax Day Report The Georgia General Assembly has passed legislation that would, if enacted, amend the definition of the Internal Revenue Code (IRC) for corporate and personal income tax purposes to...

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Texas ~ Corporate Income Tax: Comptroller Discusses Applicability of Reduced...

CCH Tax Day Report The Texas Comptroller has issued a private letter ruling discussing whether a taxable entity that buys and resells natural gas qualifies for the reduced franchise tax rate available...

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Wisconsin ~ Corporate, Personal Income Taxes: Corporate and Partnership...

CCH Tax Day Report Enacted Wisconsin legislation conforms the state’s partnership and corporation franchise and income tax return due dates to the federal due dates, applicable to taxable years...

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