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California’s 2024-2025 Budget Seeks to Block $1.3 Billion of Refunds for Water’s Edge Taxpayers, Suspend NOL Deductions, and Limit...

The May Revision of California’s 2024-2025 state budget seeks to block refund claims, worth approximately $1.3 billion for historical tax years, and $200 million per year going forward, by codifying informal guidance recently...more

California Legislature Passes Governor Newsom’s Proposal to Suspend California Net Operating Loss Deductions and Limit Tax Credits...

The legislation suspends California net operating loss deductions for tax years beginning in 2020, 2021 and 2022. It limits California tax credits to $5 million for each taxpayer for the same tax years....more

The CAT is Almost Out of the Bag! Oregon Releases First Set of Draft CAT Rules

State’s Department of Revenue seeks taxpayer input on draft rules for new “Commercial Activity Tax” effective January 1, 2020. The Oregon Department of Revenue has identified nearly three dozen issues stemming from its new...more

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