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The Tax Adviser
thetaxadviser.com > issues > 2026 > mar > sec-174-the-obbba-and-growing-state-tax-disconformity

Sec. 174: The OBBBA and growing state tax disconformity

5+ mon, 1+ week ago   (167+ words) Editor: Alexander J. Brosseau, CPA Anyone reading this far would be excused in thinking that whether a state will follow the current and transition catch–up rules of Sec. 174A is already complex. However, a new issue must be grappled with from…...