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states

Connecticut
Tax practitioners in the Nutmeg State are cautioning clients that the IRS may still issue guidance to shut down the SALT cap workaround with regards to passthrough entities.

Iowa
The Iowa Department of Revenue has finalized rules implementing the temporary nonconformity of Iowa’s tax laws to the federal repeal of gain or loss deferral from exchanges of like-kind personal property in tax year 2018.

Massachusetts
An August 8 Technical Information Release explains the implications of two recent state bills on “deemed repatriation income,” as amended by the TCJA.

Minnesota
Department of Revenue reminds taxpayers who are in the midst of back to school shopping to save those receipts for claiming the K-12 Education Credit or Subtraction on their taxes in 2019. more


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