2018 Issues Conference
Connecticut’s Response to
Federal Tax Reform and Wayfair
research guide
OLR Reports
Issue Brief: Connecticut’s Response to Federal Tax Reform (2018-R-0283)
Issue Brief: Internet Sales Tax after Wayfair (2018-R-0297)
Streamlined Sales and Use Tax Agreement (2018-R-0182)
Connecticut’s Tax Treatment of Federal Bonus Depreciation (2018-R-0168)
2018 Acts Affecting Taxes (2018-R-0142)
Federal Changes to 529 Plans (2018-R-0036)
Impact of Limiting the SALT Deduction on Connecticut (2018-R-0028)
Court cases
SALT complaint (New York et al. v. Mnuchin et al.)
Wayfair docket (South Dakota v. Wayfair et al.)
Resources on specific topics: Wayfair, federal tax reform, and SALT
Wayfair
State actions concerning “Wayfair” decision (AL, CO, DC) – KPMG, Oct. 2018
Online sales tax rule dead, but afterlife murky – Bloomberg BNA, June 2018
Post-Wayfair options for states – Tax Foundation, August 2018; updated Nov. 2018
Quarterly retail e-commerce sales 3rd quarter 2018 – U.S. Census Bureau, Nov. 2018
Supreme Court abandons physical presence standard in Wayfair – Accounting Today, June 2018
Wayfair, Overstock urge high court to deny digital tax case – Bloomberg BNA, Dec. 2017
Federal tax reform
A hybrid approach: the treatment of foreign profits under the Tax Cuts and Jobs Act – Tax Foundation, May 2018
Preliminary report on the federal Tax Cuts and Jobs Act – NY State Dept. of Taxation and Finance, Jan. 2018
Relationships between federal and state income taxes; submitted to President’s Advisory Panel on Federal Tax Reform – Harley T. Duncan, Federation of Tax Administrators, April 2005
Tax Reform 2017-2018: your guide to federal tax reform – Tax Foundation
Tax reform 2.0: the Ways and Means tax proposals – Congressional Research Service, Oct. 2018
Treasury, IRS issue proposed regulations on charitable contributions and state and local tax credits – Internal Revenue Service, Aug. 2018
GILTI pleasures: the IRS releases proposed regulations on global intangible low-taxed income – Mayer Brown, Sept. 2018
Updated details and analysis of the 2017 House Tax Cuts and Jobs Act – Tax Foundation, Nov. 2017
State and local tax (SALT) deduction
A deep dive into the SALT implications of federal tax reform – Andrew Appleby, Karl Frieden, and David Pope, presentation at the 2017 New England State and Local Tax Forum
All SALT: state reactions to tax reform, Wayfair, and upcoming ballot initiatives (webinar) – KPMG, Oct. 2018
Don’t forget the SALT: state and local tax implications of federal tax reform – KPMG, 2018
Gov. Malloy, AG Jepsen: Connecticut joins lawsuit to protect state taxpayers from drastic cut in state and local tax deduction (press release) – July 2018
The impact of eliminating the state and local tax deduction – Government Finance Officers Association
State Tax Notes articles
Please contact the Legislative Library for access to the articles without links.
A Wayfair whirlwind of stakeholder considerations – Part 1 – Oct. 2018
Face the cloud: how Wayfair could affect the IT industry – Oct. 2018
News analysis: could the IRS identify SALT workarounds as listed transactions? – Oct. 2018
No standing to sue over SALT cap, the Department of Justice argues – Nov. 2018
State involvement in federal tax policy, part 2: SALT and donors – Sept. 2018
Implications of the Supreme Court’s historic decision in Wayfair – July 2018
Sales taxes in a post-Wayfair, post-Kennedy world – July 2018
States should act with care following Wayfair – June 2018
South Dakota v. Wayfair: the fallout – Nov. 2018
State enacts marketplace legislation – June 2018
State, Wayfair litigants enter into settlement – Nov. 2018
Wayfair decision may spur Congress to act on remote sales tax legislation – July 2018
Tax reform: what the international provisions mean to the states – Feb. 2018
Other reports
Connecticut tax developments: 2018: a year of reaction rather than proaction – Shipman & Goodwin, Nov. 2018
State sales and use tax gapState sales and use tax gap – Dept. of Revenue Services, Feb. 2017
Organizations
National Conference of State Legislatures
Federal tax reform and the states – April 2018
Remote sales tax collection – June 2018
State wins online sales tax case – June 2018
What does Wayfair case mean for state legislatures? – July 2018
Periodicals and databases available to OLR and library staff
The Legislative Library subscribes to State Tax Notes and to the databases of CCH Intelliconnect and Westlaw.