IF Tax Uniformity Subcommittee 7/2013

Uniformity & Subcommittees


 Uniformity Subcommittee on Income and Franchise Tax
The U.S. Grant Hotel
326 Broadway
San Diego, California 92101


Monday, July 22, 2013
8:30 AM— 12:00 PM Pacific Time


To participate via teleconference by dialing 1-888-809-4012 and using access code 483929#.

I. Welcome and Introductions
III.   Public Comment Period
IV. Reports and Updates
  A. Federal Issues Affecting State Taxation
  1.  H.R. 1129, Mobile Workforce State Income Tax Simplification Act of 2013
  B. Report on Commission Action on Uniformity Projects
    1.  Report on Hearing Officer’s Report on Recommended Amendments to Compact Art. IV [UDITPA]
        — § 17, Sales factor sourcing for services and intangibles
        — § 1(g), Definition of “sales”
        — § 1(a), Definition of “business income”
        — § 9, Factor weighting
        — § 18, Distortion relief
    2.  Final Project Report for the Model Statute for Partnership or Pass‐Through Entity Income Ultimately Realized by an Entity That Is Not Subject to Income Tax
V. Project to Amend MTC Financial Apportionment Rule
B. Public Comment
C. Committee Discussion
VI. Process Improvements Discussion
  A. Status Report on Uniformity Website Improvements
B. Uniformity Process Strategic Planning Workgroup Recommendations
C. Public Comment
  D. Committee Discussion
VII. New Business
VIII. Adjourn

Additional information on this meeting and agenda may be secured from Roxanne Bland, Multistate Tax Commission, 444 North Capitol Street, N.W., Suite 425, Washington, D.C. 20001-1538, Telephone: (202) 624-8699, Fax: (202) 624-8819.