Statewide Angel Investor Tax Credit Law Expanded

—Overview— On June 30, 2019, Gov. Phil Murphy signed legislation A-5604 (P.L.2019, c.145) authorizin ...

Multi-state Tax Withholding Considerations

—Overview—  Nonresident state income tax withholding has become a hot topic among states, and compan ...

Comprehensive Tax Reform and Transportation Trust Fund (TTF) Legislative Package

—Overview— On October 14, 2016, Governor Christie signed P.L.2016, c.57 into law, which provided com ...

Income Consolidation/Net Loss Carry-forward for Non C-corporation Income

—Background—  This law establishes an alternative business income calculation under the gross income ...

Single Sales Factor (P.L. 2011 c.59)

—Background—  Single Sales Factor, also referred to as Single Sales Fraction, changes the way in whi ...