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Expert Analysis

Businesses Beware: SALT Effects Of Tax Reform May Vary

By Craig Fields, Irwin Slomka and Kara Kraman ( February 26, 2018, 4:52 PM EST) -- The Tax Cuts and Jobs Act, generally effective for tax years beginning on or after Jan. 1, 2018, made many significant changes to the federal tax code. While the state and local tax implications of federal tax reform on individuals has received a lot of attention, some of us would argue that the more meaningful  — and more permanent — changes are to the taxation of businesses. What follows is a summary of the more significant provisions affecting those businesses and business owners and their state tax implications....

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