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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Business and International Tax Developments Blog
- Posts by Andres Berdugo
Senior AssociateAndres Berdugo is a Senior Associate in the International Tax and Tax Controversy practices in San Antonio. Mr. Berdugo joined the firm in 2023 after completing his Tax LL.M. at the University of California, Irvine School of Law ...
Texas has changed how it conforms to the federal Internal Revenue Code for purposes of the Texas franchise tax, creating both potential tax benefits and additional costs for Texas businesses.
Beginning with the 2026 franchise tax report, the 2007 Internal Revenue Code will only apply where Texas law expressly references the Internal Revenue Code. The practical impact of this approach depends on the specific federal tax provision included.
For businesses claiming depreciation through cost of goods sold (COGS), the change can provide significant relief by allowing certain ...