• videocam Live Webinar with Live Q&A
  • calendar_month December 2, 2026 @ 1:00 PM ET/10:00 AM 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

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Discount expires 11/18/26

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About the Course

Introduction

This webinar will review state responses to the One Big Beautiful Bill Act (OBBBA) and its impact on state tax liability for businesses and individuals. Our panel of veteran multistate practitioners will discuss key provisions that affect state taxes and provide insights into managing state income tax issues arising from the new Act.

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

Andrew Cole
Manager, State and Local Tax
KBF Advisory, LLC

Mr. Cole attended the University of San Diego, where he earned both a Bachelor of Accountancy and a Bachelor of Business Administration in Finance. After graduation, Mr. Cole joined Deloitte, where he spent the past five years before joining us here at KBF. His experience includes working with the Multistate Tax Services team, focusing on state and local income/franchise tax issues for clients across a range of industries, including technology, life sciences, renewable energy, financial services, and manufacturing, wholesale, and distribution. In addition to this, Mr. Cole is also proficient in nexus reviews, revenue sourcing analyses, and voluntary disclosure agreements, among other consultative matters.

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George W. Rendziperis, JD
Director, State and Local Tax
KBF Advisory, LLC

Mr. Rendziperis is a Director at KBF Advisory with more than 15 years of experience specializing in state and local tax (SALT) consulting, controversy, and litigation support. He advises clients on a broad range of multistate tax matters, helping organizations manage risk while navigating increasingly complex state tax regulations. Mr. Rendziperis's practice focuses on state income, franchise, gross receipts, sales and use, withholding, property, and unclaimed property taxes. He also provides guidance on nexus studies, state tax due diligence, audit defense, voluntary disclosure agreements, Public Law 86-272 analyses, tax controversy, and transactional planning. Mr. Rendziperis experience spans industries including manufacturing, technology, financial services, e-commerce, oil and gas, real estate, and professional services.

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Olivia White
KBF Advisory, LLC
Credit Information

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

Date + Time

  • event

    Wednesday, December 2, 2026

  • schedule

    1:00 PM ET/10:00 AM 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, Inc. 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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