Moderator:
Michell Rodriguez, Costco Wholesale Corporation
Speakers:
Session Description:
The TCJA raised complex federal tax filing questions. States vary widely as to how they implement and address these provisions at the state level. This session will provide an in-depth look at the state tax filing considerations arising from GILTI, the Section 250 deduction, and distributions of previously-taxed earnings and profits.
Learning Objectives:
After this session, attendees will be able to (1) identify the state tax filing implications arising from GILTI, the Section 250 deduction, and distributions of previously-taxed earnings and profits, and (2) address state-specific approaches to these issues.