BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month November 5, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

Impact of OBBBA on SALT: Handling Multistate Tax Issues

Rolling, Fixed, and Selective Conformity; Analyzing Multistate Tax Obligations

$247.00

This course is $0 with these passes:

CPE
ALL
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Description

The OBBBA transformed federal tax legislation, which compels states to modify or adopt corresponding legislation. States incorporate federal guidelines using one of three methods: rolling, fixed, or selective conformity. Rolling conformity states adopt federal changes when passed, while fixed conformity states may follow the new legislation as of a specific date. Selective conformity states consider the federal provisions individually. 

The restoration of 168(k) 100% bonus depreciation and the carryback allowances for R&E expenditures could prove costly. Fixed conformity states may decide to decouple from certain federal provisions. Timing is key. States may not finalize guidance in a timely manner, and the legislation passed could be retroactive. Analyzing taxpayers' multistate tax obligations and responding effectively will be problematic for SALT practitioners.

Listen as our panel of proficient state and local tax professionals analyzes the new provisions under OBBBA and offers insights to handle multistate compliance for SALT advisers.  

Presented By

Mark Hawkins
Director
Baker Tilly

Mr. Hawkins is a Director in Baker Tilly's State & Local Tax Practice, with a focus on income and franchise taxes. He advises clients on matters relating to nexus and the application of P.L. 86-272, conducting multi-state exposure analysis, and assisting clients though state voluntary disclosure programs. 

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George W. Rendziperis
Director
Baker Tilly

Mr. Rendziperis provides state and local tax advice to companies in the financial services, private equity, real estate, technology, manufacturing, oil and gas, and service sectors. He has more than 15 years of experience advising clients on controversy, litigation, planning, implementation and compliance issues related to income and franchise tax, sales and use tax, excise and property taxes, unclaimed property, and tax incentives and credits.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Wednesday, November 5, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

 I.            OBBBA's impact on state tax

II.            Conformity methods

A. Rolling

B. Fixed

C. Selective

III.          IRC Section 951A GILTI/Section 250 FDII

IV.          IRC Section 168(k) Bonus Depreciation

V.            IRC Section 174 & 174A R&E Expenditures

VI.          IRC Section 163(j) Business Interest Expense

VII.        SALT Deduction Cap

VIII. Pass-through Entity Tax


The panel will cover these and other critical issues:

  • State conformity methods: rolling, fixed, and selective
  • Key provisions impacting state tax
  • Preparing for late and retroactive state legislation
  • OBBBA modifications affecting state tax including IRC Sections 163(j), 168(k), and 174

Learning Objectives

After completing this course, you will be able to:

  • Identify key OBBBA provisions impacting SALT
  • Determine conformity methods employed in specific states
  • Decide how rolling and fixed conformity methods differ
  • Ascertain how best to prepare for retroactive state legislation
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of SALT taxation, nexus and apportionment as it applies to multi-state businesses.


BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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