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.

Updated State Pass-Through Entity (PTE) Level Tax Map – PTET Expired: Minnesota and Oregon likely to reintroduce extension bills in 2026

Updated State Pass-Through Entity (PTE) Level Tax Map – PTET Expired: Minnesota and Oregon likely to reintroduce extension bills in 2026

Updated with OBBBA: AICPA Backgrounder on State Tax Conformity

Updated with OBBBA: AICPA Backgrounder on State Tax Conformity

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