To provide CPAs and other tax and finance professionals with a practical update on recent Pennsylvania state tax developments, enabling them to understand legislative and administrative changes, assess their impact on taxpayers, and apply more informed compliance, audit readiness, and planning strategies.

• Corporate net income tax (CNIT) developments and OBBBA impacts
• Pass-Through Entity Tax (PTET) regime and entity-level reporting and filing developments
• Sales and use tax developments involving SaaS, digital products, and marketplace facilitator enforcement
• Audit, appeals, mediation, and procedural developments affecting Pennsylvania tax disputes
• FY 2026–2027 budget overview, credits, and incentives
• CNIT rate phasedown and ASC 740 deferred tax considerations
• Act 45 of 2025: federal decoupling, amortization rules, and compliance impacts
• Proposed legislation: PA HB 1129 and 2300
• Recent Pennsylvania income and sales tax cases involving CNIT refunds, consumer claims, and local tax authority limits
• Enforcement and administration trends
• DOR reinstatement of personal income tax filing enforcement program
• Practical strategies for interacting with the Pennsylvania Department of Revenue, including notices, appeals, and compliance resolution
• Key practical takeaways

Charlie Masterson, JD, MBA – Managing Director, BDO State & Local Tax (25+ years of experience advising on income/franchise tax, nexus, apportionment, and controversy matters) 

Daniela Wilps, CPA – Managing Director, BDO SALT Practice Leader (15+ years specializing in indirect taxes, nexus studies, and compliance strategy)

To provide CPAs and other tax and finance professionals with a practical update on recent Pennsylvania state tax developments, enabling them to understand legislative and administrative changes, assess their impact on taxpayers, and apply more informed compliance, audit readiness, and planning strategies.

DETAILED LEARNING OBJECTIVES

• Identify major components of Pennsylvania’s recent budget developments

• Recognize proposed Pennsylvania revenue-generating initiatives

• Understand the phased reduction of Pennsylvania’s CNIT rate

• Analyze the Pennsylvania tax implications of Act 45 federal decoupling provisions

• Identify proposed legislative developments affecting Pennsylvania taxpayers

• Recognize recent Pennsylvania tax case law developments

• Understand current Pennsylvania sales and use tax enforcement trends

• Identify procedural and appeals developments involving the Pennsylvania Department of Revenue

• Recognize compliance risks associated with audit documentation and reporting

• Apply practical considerations for Pennsylvania tax planning and compliance

• Corporate net income tax (CNIT) developments and OBBBA impacts
• Pass-Through Entity Tax (PTET) regime and entity-level reporting and filing developments
• Sales and use tax developments involving SaaS, digital products, and marketplace facilitator enforcement
• Audit, appeals, mediation, and procedural developments affecting Pennsylvania tax disputes
• FY 2026–2027 budget overview, credits, and incentives
• CNIT rate phasedown and ASC 740 deferred tax considerations
• Act 45 of 2025: federal decoupling, amortization rules, and compliance impacts
• Proposed legislation: PA HB 1129 and 2300
• Recent Pennsylvania income and sales tax cases involving CNIT refunds, consumer claims, and local tax authority limits
• Enforcement and administration trends
• DOR reinstatement of personal income tax filing enforcement program
• Practical strategies for interacting with the Pennsylvania Department of Revenue, including notices, appeals, and compliance resolution
• Key practical takeaways

Charlie Masterson, JD, MBA – Managing Director, BDO State & Local Tax (25+ years of experience advising on income/franchise tax, nexus, apportionment, and controversy matters) 

Daniela Wilps, CPA – Managing Director, BDO SALT Practice Leader (15+ years specializing in indirect taxes, nexus studies, and compliance strategy)