While not many states have a uniformity clause in their constitutions, for those that do it can be a powerful tool in a person’s arsenal in challenging a tax. This was recently demonstrated in National Hockey League Players’...more
On April 19, 2021, New York Governor Andrew Cuomo signed into law legislation that creates a New York Pass-Through Entity Tax, effective for tax years beginning on or after January 1, 2021. This consequential tax legislation,...more