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Please note: CPE credits are not awarded for webcast replay.


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All tax personnel 


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Significant SALT Developments for 2022 and Predictions for 2023




Event Description 


As states recovered from the economic impact of the pandemic and maintained a strong fiscal position in 2022 due to unexpectedly robust tax collections, there were many significant developments affecting state and local taxes (SALT). States continued to enact pass-through entity tax regimes in response to the federal SALT deduction cap. The future of the Maryland digital advertising tax remains uncertain following a state court’s decision to strike the tax. In a favorable development for taxpayers, many states were able to enact income tax rate reductions. Several federal appellate courts issued inconsistent decisions on litigation initiated by states to challenge spending restrictions on federal funds provided to combat the economic effects of the pandemic. Sales tax litigation by remote sellers challenging inventory nexus also made headlines. On this webcast, we will discuss significant SALT developments, assess predictions made in 2022 and outline key state & local tax developments for 2023.



Date and time

Original broadcast Thursday January 19, 2023 02:00 PM ET - 03:30 PM ET



Recommended CPE credits

Please note: CPE credits are not awarded for webcast replay.



Learning objectives

  • List major state income tax and sales tax developments during 2022
  • Analyze issues faced by state legislatures at the outset of the 2023 legislative sessions 
  • Identify likely occurrences in the SALT world in 2023






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Delivery method

Group - Internet




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