MTC Adopts Recommendation to Expand the Partnership Workgroup’s Mandate and Use the Interested Parties’ Draft as a Starting Point for a MTC Model Statute Update
TEI Advocates Need to Update State Statutes Governing the Reporting Federal Income Adjustments at the National Conference of State Legislatures Meeting
On January 14, 2017, TEI Tax Counsel Pilar Mata, along with Fred Nicely and Nikki Dobay of the Council on State Taxation (COST) and Tom Shimkin of the Multistate Tax Commission (MTC), presented at the National Conference of State Legislatures (NCSL) Taskforce on State and Local Taxation. The panel discussed the need for state legislators to update state statutes governing the reporting of federal income adjustments, noting the problems with current state statutes and the lack of uniformity among states.
TEI Urges the Multistate Tax Commission to Update its Model Statute Governing the Reporting of Federal Income Adjustments
On December 14, 2016, TEI Tax Counsel Pilar Mata, along with Nikki Dobay of the Council on State Taxation (COST), presented at the Multistate Tax Commission’s (MTC) Fall Meeting and urged the MTC’s Uniformity Committee to undertake a project updating its 2003 model statute governing the reporting of federal income adjustments. Pilar and Nikki noted the problems with current state statutes and the lack of uniformity among states. They also maintained now would be opportune to update the 2003 model statute because states will soon need to consider how to update their reporting statutes to r
On June 30, 2016, TEI filed an amicus brief with the U.S. Supreme Court in The Gillette Company v. California Franchise Tax Board, No. 15-1442, also known as the California Multistate Tax Compact ("Compact") litigation. In the 1960s and 1970s, States persuaded Congress and the business community that then-imminent federal legislation mandating uniformity in state taxation was unnecessary because a number of States had enacted the Compact.
On January 5, 2016, TEI filed an amicus brief in support of the taxpayer's application for leave to appeal the Michigan Court of Appeals' decision in Gillette Commercial Operations North America v. Department of Treasury, Case No. 152588, and its four companion cases. Gillette upheld the validity of 2014 PA 282, which the Michigan Legislature enacted to retroactively overrule the Michigan Supreme Court's decision in International Business Machines Corp v Department of Treasury, 496 Mich. 642 (2014).