2018 Issues Conference: federal tax reform research guide

 2018 Issues Conference 

Connecticut’s Response to

Federal Tax Reform and Wayfair

research guide

Click here to view the PowerPoint presentation.

 OLR Reports 

 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 


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


 National Conference of State Legislatures 

 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.