2023 Multistate Nexus and Tax Policy Update
OL981 | On Demand Course | Update | Self-Study
Description
In this session, we will provide an update on the most significant state and local tax policy legislative, regulatory and judicial developments in 2023 and identify emerging trends in multistate taxation that Tennessee businesses and their employees will want to know about, particularly when other states aggressively pursue out of state residents for tax revenues. Topics include differentiating among the various state pass-through entity (PTE) income-based taxes intended to work-around the federal SALT cap limitation, troubling state administrative and judicial actions affecting the taxation and sourcing of capital gains from the sale of nonresident businesses, the imposition of state tax liabilities on remote nonresident workers who never physically enter a state and the emerging difficulties of taxing the digital economy.
This course is part of the 2023 Tennessee Federal Tax Conference Bundle. Purchase the conference bundle here.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 1.00 | Taxes |
Prices
- Member (Early Bird)
- $49.00
- Non-Member (Early Bird)
- $79.00
- Member
- $49.00
- Non-Member
- $79.00
Instructors
Steven Wlodychak, JD, LLM
Steve retired as a principal with Ernst & Young, LLP in July 2020 and served as a client serving contractor to EY until June 30, 2022.
He served as the State and Local Tax Leader for EY's Americas Tax Policy in Washington, DC. He previously worked in the EY Los Angeles and New York offices, was a state and local tax attorney for an international insurance company and an associate attorney with a major regional law firm. He previously worked in state government in New Jersey, including for the governor of the state.
Steve is currently a columnist for Tax Analysts, writing a periodic column on state tax matters. He has written extensively on the state and local tax treatment of pass-through entities (e.g., partnerships, limited liability companies and S corporations). He recently published a series of comprehensive articles summarizing the enactment by the states of entity-level "pass-through entity" taxes in response to the federal state and local tax deduction limitation imposed by the federal Tax Cuts and Jobs Act of 2017.
He focused his practice on the state and local tax aspects of mergers and acquisitions and was involved in over 900 transactions affected by the tax laws in all 50 states.
A frequent speaker and writer on state and local tax developments, Bruce Ely of the multistate law firm of Bradley Arant Boult Cummings LLP and Steve received the Bloomberg Tax & Accounting State Tax Co-Authors of the Year award in December 2017 for their work on Bloomberg Tax's Pass-through Entity Navigator (PTEN). EY also awarded Steve its first ever lifetime achievement award as tax educator of the year in 2017 and lifetime achievement award from its Indirect (State and Local) Tax practice.
He also is a guest lecturer on state and local tax matters for the LL.M. in taxation program at the Georgetown University School of Law.
Steve holds degrees from Georgetown University's School of Foreign Service, Seton Hall University School of Law and a master's degree in tax law from New York University School of Law. He is a member of the New York and District of Columbia Bar Associations and is admitted to practice in New Jersey as well.
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