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Important changes to California’s elective pass-through entity tax
California recently revised its SALT cap workaround to be more appealing for qualifying owners of S corporations and partnerships. On February 9, California’s governor signed into law Senate Bill 113 (S.B. 113), which modified certain technical aspects of the elective pass-through entity tax enacted in Assembly Bill 150 (A.B. 150) in July 2021. A number Read More →
