Richard Call

Richard Call

McDermott Will & Emery

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Massachusetts Adopts Single-Sales-Factor Apportionment; Manufacturing Classification Becomes Less Controversial

On October 4, 2023, Massachusetts Governor Maura Healey signed House Bill 4104 into law. The most significant change it introduces is the adoption of single-sales-factor apportionment (SSF) for all corporate taxpayers, not...more

10/11/2023  /  Apportionment , Classification , Legislative Agendas , Manufacturers , New Legislation , Sales Tax , State Taxes

New York Budget Legislation Contains Significant Tax Provisions

New York Governor Kathy Hochul and the New York State Legislature have reached an agreement on the state’s fiscal year 2024 budget legislation. Most surprisingly, the legislation grants the New York State Department of...more

5/3/2023  /  Appeals , False Claims Act (FCA) , Legislative Agendas , New York , State and Local Government , State Budgets , State Legislatures , Tax Tribunal , Taxation
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