Jun 11, 2019 - Final regulations: State and local tax credits and charitable contributions (text of regulations)

Jun 3, 2019 - Regulations concerning SALT credits, charitable contributions; sections 164 and 170(c) guidance (OIRA review completed)

Mar 25, 2019 - OIRA review: SALT credits, charitable contributions; guidance under sections 164 and 170(c)

Aug 24, 2018 - KPMG report: State and local tax credits and charitable contributions, proposed regulations

Aug 23, 2018 - Proposed regulations: State and local tax credits and charitable contributions (text of regulations)

Aug 20, 2018 - OIRA review completed on SALT credits, charitable contribution regulations

Nov 9, 2020 - Notice 2020-75: Future regulations, deductibility of payments by partnerships and S corporations for state and local income taxes

May 23, 2018 - Notice 2018-54: Future regulations to address state and local tax deductions

Dec 28, 2018 - Rev. Proc. 2019-12: Safe harbors, business taxpayer payments to charity for state, local tax credits

Sep 5, 2018 - Business taxpayer payments to state, local tax credit programs generally deductible; IRS response to inquiries on proposed regulations

For more information, contact a professional in KPMG’s Washington National Tax office:
 

Harley Duncan | +1 (202) 533-3254 | hduncan@kpmg.com

Ann Holley | +1 (202) 533-3248 | aholley@kpmg.com

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