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SALT BlogĀ 

SALT Blog – State and Local Tax Blog

The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.


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Posts from April 2024.

By Pete Lowy & Nga Tran-Medina

The officiant at your wedding probably didn’t conclude with: “I now pronounce you eligible to pay more in federal income taxes now that you’re husband and wife” (unless perhaps a Tax Court judge presided over your nuptials).  But maybe they should have.  It’s well known that married couples pay a “marriage penalty” – a general term for the various Code provisions and tax computations that make the total tax liability of spouses more than the sum of their individual tax liabilities if they had been allowed to file as being single.  

These ...