NEWS & INSIGHTS
May 2025 ConNexus Recap: SALT Insights, Legislative Trends, and D.C. Highlights
The ABA State and Local Tax (SALT) Committee’s May 2025 issue of ConNexus delivers a robust roundup of everything from high-level legal discussions to creative CLE panels and community updates. Held just a stone’s throw from Capitol Hill, the D.C. May Tax Meeting embodied the dynamic nature of state and local tax law—blending policy, litigation, and yes, even disco.
🔍 CLE Panels That Made You Think (and Laugh)
- Religious Tax Exemptions: Examined Catholic Charities v. Wisconsin and its implications for exemptions across sales, property, and unemployment tax regimes.
- Argue the Unexpected: Tackled equity doctrines like “square corners,” manifest injustice, and the challenges of applying new precedent retroactively.
- Retroactive Taxation: Explored key cases like Dot Foods and U.S. v. Carlton, weighing taxpayer rights against state fiscal objectives.
- Old Rules, New Economy: Addressed how cloud services, AI, and digital platforms reshape the “true object” and “primary purpose” tests.
💼 From the Chair: Steve Young’s Farewell
In his final message, outgoing Chair Steve Young of Holland & Hart praised the committee’s camaraderie, intellect, and mentorship. “The uniqueness of each member, when combined with the group, creates a sort of music that resonates,” he wrote.
📦 Legislative & Amicus Developments
While the Amicus Subcommittee didn’t recommend any filings this cycle, ACTC launched a new Legislative Comments Committee. Meanwhile, states like Georgia, Kentucky, and Texas pursued reforms to tax tribunals and judicial deference rules.
💻 MTC’s Digital Products Project
The SALT Task Force flagged several issues with the MTC’s proposed digital product definition, including:
- Overly broad language (e.g., “binary format”)
- Failure to incorporate the Internet Tax Freedom Act
- Unclear bundling guidance and enforcement challenges
The ABA’s role isn’t to support or oppose taxation—but to ensure proposals are practical and legally sound.
🗓 Upcoming Events to Watch
- Fall Tax Meeting (Oct. 23–25, 2025 – Minneapolis)
- Midyear Meeting (Jan. 15–17, 2026 – San Diego)
- ABA-IPT Advanced Tax Seminars (Mar. 2026 – New Orleans)
🎉 Final Thoughts
From disco-themed gatherings to doctrinal deep dives, the May 2025 ConNexus issue shows that SALT practice is as intellectually rich as it is community-driven. If you’re navigating tax law in 2025, you’d better bring both your case law binder and your dancing shoes.
Moffa Tax Law | Florida State and Local Tax Attorneys
ConNexus is the ABA SALT Committee’s newsletter providing updates on state tax law, committee activity, and national meetings.
The meeting was held May 7–10, 2025, at the Marriott Marquis in Washington, D.C.
The panel covered digital taxation, cloud services, and how to apply “true object” and “primary purpose” tests in the AI age.
The ABA Task Force expressed concerns over vague definitions, poor administrability, and conflicts with federal law like ITFA.
It involves religious exemptions from unemployment tax and could influence other state-level tax exemptions.
He thanked the SALT community for its mentorship, intellect, and friendship—and described the committee as a kind of music that resonates.
Yes—Georgia, Kentucky, and Minnesota are revising their tax tribunals or limiting judicial deference to tax agencies.
A committee that can comment on proposed multistate and state tax legislation, enhancing practitioner input in policy development.
Yes—New Jersey is launching a two-year pilot mediation program starting October 2025.
The Fall Meeting is in Minneapolis (Oct. 2025), followed by major events in San Diego and New Orleans in early 2026.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
