State and Local Tax Advocacy Resources
This page provides information and documents created by the AICPA State and Local Tax Technical Resource Panel (SALT TRP) on state-level tax advocacy issues affecting tax professionals.
State Pass-Through Entity (PTE) Map
Updated map of states with adopted or proposed pass-through entity (PTE) level tax – The PTE tax elections in Minnesota (MN) and Oregon (OR) expired on December 31, 2025. Both states are likely to consider extension legislation in 2026.
State Pass-Through Entity (PTE) Map
Updated map of states with adopted or proposed pass-through entity (PTE) level tax – The PTE tax elections in Minnesota (MN) and Oregon (OR) expired on December 31, 2025. Both states are likely to consider extension legislation in 2026.
Backgrounder on State Tax Conformity
An updated AICPA backgrounder on state tax conformity incorporates recent developments, including key items related to the H.R. 1.
Backgrounder on State Tax Conformity
An updated AICPA backgrounder on state tax conformity incorporates recent developments, including key items related to the H.R. 1.
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