SALT Pass-Through Entities Report: Entity-Level Taxes, Audit Regimes, and MTC Updates

NEWS & INSIGHTS May 2025 SALT Pass-Through Entities Report: Entity-Level Taxes, Audit Regimes, and MTC Updates May 2025 SALT Pass-Through Entities Report: Entity-Level Taxes, Audit Regimes, and MTC Updates The ABA State and Local Tax Committee’s Pass-Through Entities Subcommittee delivered its latest report on May 8, 2025, offering a deep dive into the ever-evolving state […]

State Taxation of Pass-Through Entities: The National Trends Businesses May Avoid in Florida

NEWS & INSIGHTS State Taxation of Pass-Through Entities: National Trends That May Be Avoidable in Florida Pass-Through Entity Taxes in 2025: Federal and State Trends, Planning Traps, and Practical Insights The landscape for state and local taxation of pass-through entities (PTEs) has undergone a seismic shift in recent years, thanks in large part to the […]

State Taxation of Pass-Through Entities: 2025 Update

NEWS & INSIGHTS State Taxation of Pass-Through Entities: 2025 ABA Update Pass-through entities (PTEs) have long been a critical component of the U.S. tax system, providing business owners with flexibility in structuring their tax liabilities. However, recent state-level legislative and administrative changes, as well as federal developments, continue to shape the taxation of these entities. […]