TWIST - This Week in State Tax

Welcome to TWIST for the week of December 18, 2023, featuring Sarah McGahan from the KPMG Washington National Tax state and local tax practice.

This year has flown by—it’s hard to believe that we are at the end of 2023. This will be our last TWIST email for the year, as we are taking a break over the holidays and will return in 2024. In lieu of our usual three or four SALT developments, today we are releasing our TWIST Q Year-End Checklist for 2023. The checklist includes corporate tax developments, such as cases and legislation, we reported in Quarters 1, 2, and 3, as well as new developments for Quarter 4, which are in bold typeface. The checklist captures 2023 corporate rate changes/developments, and we also have a comprehensive corporate rate chart at the end of the checklist for your use.

Thank you for listening and reading and I hope everyone who celebrates has a wonderful holiday season!