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Leighanne Scott Addresses Federal Limitations on State Taxation at FBA Tax Law Conference

March 6, 2020, 10:30 AM - 11:30 AM
Panelist:Leighanne Scott
Program:Federal Limitations on State Taxation: Charitable Contributions, PL86-272 and Others
Event Sponsor:Federal Bar Association, 44th Annual Tax Law Conference
Where:

Ronald Reagan Building & International Trade Center

1300 Pennsylvania Ave NW

Washington, DC 20004

Registration:Click Here To Register

Federal limitations on state taxation take many forms. Over time, some may be more relevant than others. Two such limitations have recently generated a heightened attention. The first is TCJA’s cap on the federal deduction of state and local tax, which has prompted some states to consider “work-arounds” in the form for state tax credits. The second is “P.L. 86-272,” a 1959 federal statute pre-empting state business taxes, which states and taxpayers are finding increasingly difficult to interpret in the internet age.

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