, July 05, 2025

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NY Budget

  3 posts

NY Tax Law § 954

  Apr 15, 2025

NY Proposal Tries to Make Clawback Tax Deductible—But Will the IRS Agree?

Can New York’s fiction force the IRS to play along?...

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  Apr 02, 2025

NY Budget Proposal Makes Clawback Tax Permanent, Pushes for Deductibility, and Ends Apportionment for Gifts

New York Tax Law § 954(a)(3) currently includes in a decedent’s...

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  Mar 31, 2025

Business Council’s Testimony Helped Shape Proposed NYTL § 954(a)(3) Amendment

In testimony submitted to the Senate Finance Committee and Assembly Ways and Means...

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