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California

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The Baker McKenzie SALT team presented the third session of its monthly webinar series covering coast-to-coast state and local tax developments on September 2, 2020.  This month’s webinar focuses on hearings and conferences in 2020, new and ongoing litigation, market facilitator updates and more. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials

The Baker McKenzie SALT team launched its monthly webinar on July 8, 2020 that covers coast-to-coast state and local tax developments.  The purpose of this webinar is to keep you informed of updates and trends that may affect your business. If you were unable to attend the session, links to the recording and materials are provided below: View the recorded webinar Download the materials

On Monday, July 27, the Senate Finance Committee released draft legislative provisions (“COVID-19 Bill”) regarding the next iteration of Coronavirus relief.  Somewhat surprisingly, the provisions include the Remote and Mobile Worker Relief Act of 2020, which was introduced earlier this year as S. 3995 by Sens. Sherrod Brown (D-OH) and Jon Thune (R-SD). S. 3995 appears to be based on S. 604, the Mobile Workforce State Income Tax Simplification Act (“Mobile Workforce Act”), which was…

In a precedential ruling, the California Office of Tax Appeals held that the research and development tax credit is only available for activities “engaging in the scientific method.”  The decision, In re Swat-Fame, Inc., 2020-0TA-046P (June 1, 2020), found that trial-and-error modifications to garments did not constitute “qualified research” under R&TC section 23609.