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Course Details

Course Information
  • smart_display Format

    Live Online with Live Q&A

  • signal_cellular_alt Difficulty Level

    Intermediate

  • work Practice Area

    Corporate Tax

Date & Time
  • event Date

    Thursday, December 18, 2025

  • schedule Time

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

  • timer Program Length

    110 minutes

Credit Information

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

Early Bird Pricing!
MSRP
$247.00
$209.95
Save $37.05

Discount expires 9/30/25

This course is $0 with these passes:

CPE
ALL

This webinar will discuss current state tax developments in New York, Massachusetts, New Jersey, Pennsylvania, and other key states in the Northeast. Our panel of SALT leaders will review current cases, new laws, and legislative updates in this region of the U.S. for tax professionals working with taxpayers in these states.

Faculty

Tri Hoang
Marcum LLP

Mr. Hoang is a principal in Marcum’s Tax & Business Services practice. He has more than 15 years of experiences focused on state and local tax matters, including income/franchise taxes, gross receipts taxes, sales & use taxes, excise taxes, and property taxes. Mr. Hoang has spent the last decade focused on state and local tax due diligence and advising clients on state tax issues in M&A transactions. He also has significant experience in tax controversy, managing large tax compliance engagements and helping clients secure significant credits and incentives.

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Description

New York incorporated the MTC's (Multistate Tax Commission) guidelines for internet activities protected by PL 86-272. Protected activities include merely soliciting orders for tangible personal property via the internet. Not included is engaging with customers or potential customers through a company's website or computer. Recently, the American Catalog Mailers Association challenged the validity of the new regulations. The New York Supreme Court upheld the revised rules. However, it denied retroactive application of the new regulations (American Catalog Mailers Ass'n v. Dep't of Taxation and Finance, No. 903320-24 (N.Y. Sup. Ct., Apr. 28, 2025)).

Pennsylvania, known for having one of the highest corporate tax rates in the U.S.—9.9%—approved a tax reduction that will reduce this tax rate, beginning in 2023, over a period of years to a remarkable 4.99% in 2031. State and local tax rules are constantly changing. SALT specialists working with multistate companies and individuals need to stay abreast of the latest developments.

Listen as our panel of astute state and local tax experts reviews the latest revisions to tax requirements in key states in the Northeast.

Outline

I. SALT developments in the Northeast: introduction

II. Massachusetts

III. New Jersey

IV. New York

V. Pennsylvania

VI. Other states

Benefits

The panel will cover these and other critical issues:

  • New Jersey tax incentives for businesses
  • Key cases in the Northeast that affect SALT planning
  • Planning for Pennsylvania's corporate rate reduction
  • PTET updates for Northeastern states

NASBA Details

Learning Objectives

After completing this course, you will be able to:

  • Identify key tax incentives in New Jersey
  • Decide how recent SALT legislation affects taxpayers in the Northeast
  • Ascertain how recent tax rate changes in Pennsylvania provide planning opportunities for businesses
  • Determine recent changes to PTETs in Northeastern states


  • 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.


Strafford Publications, 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.