Simply Tax® Episode 72: State & Local Tax Insights on the TCJA

Thoughtware Podcast Published: Aug 22, 2019
Simply Tax Episode 72

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Cut through the static of applying the provisions of the Tax Cuts and Jobs Act (TCJA) at the state and local tax (SALT) level as guest Jim Pierzchalski joins host Damien Martin to reflect on key takeaways and look to what’s ahead. Here’s what’s covered:

  • How the TCJA’s changes are affecting the SALT landscape @1:42
  • A framework for approaching the challenges of applying the TCJA changes at the SALT level @6:00
  • Applying Global Intangible Low-Taxed Income (GILTI) at the SALT level @7:43
  • Applying Section 163(j) at the SALT level @10:45
  • Approaching uncertainty around TCJA-related provisions and changes @14:14
  • Repatriation tax under §965 @20:47
  • Challenges specific to pass-through businesses @22:56
  • Due diligence considerations @25:03
  • Preparing for possible examinations at the SALT level @28:44
  • SALT planning considerations @31:11
  • Closing thoughts on sales factor treatment and basis @32:58
  • Jim’s advice for staying current and the approaching deadlines @37:13


Director Jim Pierzchalski is a member of BKD's State & Local Tax Services division. Jim has a wide range of state income and franchise tax experience including compliance, audit defense, refund reviews, diligence, nexus studies, planning and structuring, credits and incentives and sales factor sourcing reviews.


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