State PTE Tax Update Webinar
Overview
State pass-through entity (PTE) tax elections have become an essential planning tool for mitigating the federal SALT deduction limitation, but upcoming legislative changes and evolving state rules are reshaping the landscape once again. This course provides a clear, practical update on how PTE taxes work today, how recent state developments affect eligibility and compliance, and what the 2025 SALT cap sunset and OBBBA provisions mean for planning ahead. You’ll learn how to:
- Identify key factors that determine whether a business is a strong candidate for a state PTE election
- Assess the potential impact of the 2025 SALT cap sunset and new OBBBA provisions on entity-level planning
- Navigate evolving state rules, election mechanics, and compliance obligations
Objective
To equip CPAs and tax professionals with a practical understanding of state PTE tax elections—including current rules, recent updates, and the effects of upcoming SALT and OBBBA changes—so they can evaluate eligibility, optimize planning, and maintain compliance across state lines.
SPEAKERS:
Mary Jo Dolson, State & Local Tax Managing Director, CBIZ
Elil Shunmugavel Arasu, State & Local Tax Principal, BDO USA, PC
Emphasis
- Overview of state PTE elections and what makes a good candidate
- 2025 sunsetting of the SALT CAP and the impact of the OBBBA
- Recent PTE election updates
- State compliance considerations
Speakers
Mary Jo Dolson, State & Local Tax Managing Director, CBIZ
Elil Shunmugavel Arasu, State & Local Tax Principal, BDO USA, PC
This course is included in the following subscriptions:
Need more than one course? Upgrade to a subscription and save.
View Subscriptions