State and Local Tax Advocacy Resources
This page provides information and documents created by the AICPA State and Local Tax Technical Resource Panel (SALT TRP) on state-level tax advocacy issues affecting tax professionals.
Pass-through Entity Level Tax
- Map of states with adopted or proposed pass-through entity (PTE) level tax
- Links to pass-through entity (PTE) taxes states' legislation and tax authorities' information and guidance
- AICPA list of taxpayer and practitioner considerations for whether to elect into a state pass-through entity (PTE) tax
- TTA article – Questions to consider before electing into a PTE tax (September 1, 2022)
- TTA article – Where individual, corporate, and passthrough entity taxation meet (June 1, 2021)
- AICPA issue paper on state pass-through entity-level tax implementation issues
- AICPA state pass-through entity-level tax implementation issues one pager
- MTC list and links to state agency information or legislation on pass-through entity taxes
- AICPA letter of support for CA SB 851 PTET other state tax credit modification legislation (September 16, 2022)
- AICPA comments to IRS and Treasury on an S corporation’s inability to specially allocate items and the single class of stock requirement (October 26, 2021)
- AICPA comments to IRS and Treasury regarding the PTE tax rules pertaining to accrual basis taxpayers (October 4, 2022)
- AICPA comments to IRS and Treasury on needed guidance on IRS Notice 2020-75 and sections 469 and 163 on nonpassive versus passive income and interest expense tracing (March 6, 2023)
- Mainstreet Employers Coalition resources on states’ PTET and SALT parity
Mobile Workforce and Remote Workforce
- TTA article – Remote work creates a spectrum of state and local tax issues (December 1, 2021)
- TTA article –AICPA focuses advocacy efforts on mobile workforce legislation (Jan. 1, 2021)
- Article on state tax issues with remote working and mobile workforce legislation
- Mobile workforce coalition map and information
- AICPA-COST supported state model legislation for 30 days in nonresident state before withholding and liability
- Congressional bills (117th Congress):
State Additional Month after Federal Filing Deadline
- AICPA one pager on state additional month after federal filing deadline, includes list of states needing legislative change
- Model legislative language for state additional month after federal filing deadline
- Bullet points on legislative solution for state additional month after federal filing deadline
- Chart of examples of legislative and administrative language and references for states with one month after federal due dates and/or extensions
- AICPA state tax advocacy materials and resources on one additional month state filing after federal
- AICPA overview on state additional month after federal filing deadline
- AICPA map on states and one additional month state filing after federal
- AICPA sample bulletin for automatic additional month penalty relief
- Tracking chart of states’ relief from penalties for one additional month filing state after federal
COVID-19 Guidance
- AICPA recommendations for administrative and filing and payment relief for state and local taxes during the Coronavirus pandemic
- AICPA chart on COVID-19 impact on 2019 state income tax return signature requirements
- 2020 AICPA state tax COVID guidance chart
- AICPA Paycheck Protection Program (PPP) state tax treatment chart
Electronic Signatures
- Model language for guidance on electronic signatures for state returns
- Model LEGISLATIVE language on electronic signatures, e-file authorizations, and electronic submissions and attachments for state returns
- List of AICPA resources on state tax related e-signatures and electronic submissions
- Information on e-signatures and related issues practitioners’ needs , AICPA recommendations to state societies and map of states’ guidance
Wayfair Online Sales and Use Tax Issues
- AICPA Wayfair and remote sales tax webpage
- AICPA written statement on June 27, 2022 for the June 14, 2022, Senate Committee on Finance hearing on “Examining the Impact of South Dakota v. Wayfair on Small Businesses and Remote Sales”
- TTA Article – “Three years after Wayfair: future impact and lingering issues” (September 1, 2021)
- AICPA written testimony and oral testimony for March 3, 2020, hearing of House Small Business Committee Subcommittee on Economic Growth, Tax and Capital Access on Wayfair small business impact
- AICPA comments and testimony on Multistate Tax Commission (MTC) Draft Model Sales and Use Tax Notice and Reporting Statute, (April 25, 2018)
- AICPA comments on the Marketplace Fairness Act of 2013, (September 10, 2013)
- AICPA Wayfair client notification letter
Partnership Audits
- AICPA position paper on state conformity to federal state partnership audit rules
- AICPA state conformity to federal partnership audit rules one pager
- Bullet points on states adopting MTC model act on partnership audits
- Map of states adopting MTC model on federal partnership audit adjustment reporting
- AICPA update on states and partnership audits (as of December 3, 2020)
- TTA Article – “Why states should adopt the MTC model for federal partnership audits” (Mar 1, 2020)
- AICPA supports Minnesota Society of CPAs on proposed legislation regarding partnership audits
- AICPA resource page on partnership audit and adjustment rules
State Tax Conformity
- Map of states’ conformity to the Internal Revenue Code (IRC) (as it relates to the computation of taxable income)
- AICPA backgrounder on state tax conformity and conformity variances
Other SALT Issues
- AICPA list of state guidance on taxation and reporting of digital assets
- AICPA list of states’ tax treatment of student loan forgiveness
- AICPA comments on the MTC Draft Model Act on Treatment of Investment Partnership Income
- AICPA position paper on reporting to state tax authorities of federal tax examination adjustments and their effect on state tax liability (Revenue Agent Reports – RAR)
- AICPA position paper on contingent fee audit arrangements
- AICPA position paper on single point of filing
- Sales tax on professional services
- Regulation of tax preparers
- State tax tribunals
- AICPA position paper on unauthorized Practice of Law
- AICPA 2021 Policy Outlook (including on state tax policy)
- AICPA SALT Roadmap — State and Local Tax Guide
- AICPA state tax nexus guide
- AICPA state tax nexus checklist
- State tax filing guidance for natural disasters
- AICPA list of states' departments of revenue links
- FTA state tax agencies links
- States’ legislative session dates – 2023, 2022
