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New Jersey Corporation Business Tax Amendments Signed Into Law - Property Taxes

Sharing of prior net operating losses. With combined reporting, New Jersey shifted from a pre-apportioned to a post-apportioned net operating loss deduction starting with the 2019 tax year. ....

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New Jersey Corporation Business Tax: Third Time's a Charm? | Reed Smith

On March 20, 2023, a bill (A5323) was introduced to amend the corporation business tax statute. The proposed legislation is expected to be adopted by early summer, which would be the. ....

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Recent developments involving limitations to state NOL usage

Taxable income with recognized losses. This item focuses on legislative developments in California, Illinois, and Kansas, as well as judicial decisions in Pennsylvania and New Jersey, that highlight imposed limitations on NOL usage. ....

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You Had Your Chance: New Jersey Tax Court Prohibits Audit Adjustments to Closed Years | Blank Rome LLP

You Had Your Chance: New Jersey Tax Court Prohibits Audit Adjustments to Closed Years | Blank Rome LLP
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