The California Franchise Tax Board (FTB) issued guidance about the newly enacted elective pass-through entity tax (PTE) effective January...

For taxable years beginning on or after January 1, 2021, and before January 1, 2026, qualified entity doing business in California can...

On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 (the “Act”) into law, which funds the government...

As the 2020 tax year comes to a close it's important to take a closer look at key provisions of the CARES Act providing valuable tax...

The California Small Business COVID-19 Relief Grant Program has announced that it will take applications from California small businesses...

In 2020 year-end tax strategy and planning is more complex then ever. Why? Most if not all individuals have leveraged this unprecedented...

While all Presidential elections are significant, the 2020 Presidential election holds great significance to affluent and...

In early 2020 COVID - 19 ushered itself into the U.S. - disrupting every aspect of the knew - our freedom and mobility, our workplaces...

Who Pays: A Distributional Analysis of the Tax Systems in All 50 States (the 2018 edition) is the only distributional analysis of tax...

Relocating across California state borders can lead to unintended yet time-consuming and expensive consequences for those that that don't...

How to Leverage Net Operating Loss Rules to Create Cash Flow As the COVID-19 pandemic continues to challenge businesses, now more than...

The Tax Foundation’s State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their...

The Coronavirus Aid, Relief, and Economic Security Act (H.R. 748), the “CARES Act” is a law meant to address the economic fallout of the...