State Income Tax Apportionment: Denominators, Distortion, and the Fight for Fairness
NEWS & INSIGHTS State Income Tax Apportionment in 2025: Denominators, Distortion, and the Fight for Fairness Apportionment—the method by which a multistate business divides its income among various taxing states—has always been complicated. In 2025, that complexity has reached new levels. As states continue to refine and expand their apportionment frameworks, taxpayers are facing conflicting […]