U.S. STATE & LOCAL

The State and Local Tax Committee is responsible for TEI’s educational and advocacy efforts for U.S. state and local tax issues. 

The committee monitors state and local tax developments throughout the country, files amicus briefs with state and federal courts on impending state and local tax issues, and files comment letters addressing various legislative and administrative proposals. 

The committee has also developed an extensive set of policy statements reflecting TEI's position on important administrative and procedural issues. These statements facilitate advocacy by providing formal position papers TEI's members can use when communicating with taxing agencies. Finally, the committee regularly conducts liaison meetings with state and local taxing authorities to discuss tax-enforcement and policy matters in those jurisdictions.

On January 5, 2016, TEI submitted a letter to Senator Braun and Representative Jinkins of the Washington Legislature urging the legislature to enact legislation establishing an independent tribunal…
On January 5, 2016, TEI filed an amicus brief in support of the taxpayer's application for leave to appeal the Michigan Court of Appeals' decision in Gillette Commercial Operations North America v.…
On November 20, 2015, a delegation from TEI's State and Local Tax Committee had a liaison meeting with the Federation of Tax Administrators' Board of Trustees, which is comprised of 20 commissioners…
In November 2015, TEI issued five state and local tax policy statements: (1) Reporting Federal Income Tax Changes, (2) Audit Procedures, (3) Corporate Tax Return Due Dates, (4) State and Local-…
On October 13, 2015, the U.S. Supreme Court issued an order following TEI's recommendation to issue a "GVR order" in First Marblehead v. Massachusetts Commissioner of Revenue. First Marblehead…
On September 30, 2015, TEI recommended four state tax reforms that would further the Maryland Economic Development and Business Climate Commission (the Augustine Commission) goals of making Maryland…
On July 16, 2015, TEI submitted a letter to Massachusetts Governor Charlie Baker urging his veto of the Legislature's proposed repeal of Massachusetts' FAS 109 deduction as part of the Commonwealth's…
On July 6, 2015, TEI filed an amicus brief supporting the taxpayer's petition for writ of certiorari in Hambleton v. Washington Department of Revenue, No. 14-1436. Hambleton challenges the Washington…
On July 2, 2015, TEI filed an amicus brief with the U.S. Supreme Court in a Massachusetts case challenging the application of the internal consistency test, First Marblehead Corp. v. Massachusetts…
On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland's personal income tax- which did not offer its residents a full credit for income…
On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland’s personal income tax – which did not offer its residents a full credit for income…
On September 26, 2014, TEI filed an amicus brief with the U.S. Supreme Court in a case involving the limitations imposed by the federal Commerce Clause on a state's ability to tax business income…
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