IF Subcommittee Agenda 12/2009

Uniformity & Subcommittees

Scheduled Events

  Income and Franchise Tax Uniformity Subcommittee 
Perdido Beach Resort 
27200 Perdido Beach Boulevard
Orange Beach, Alabama 36561
Tuesday, December 1, 2009
2:00 PM— 5:00PM 
Wednesday, December 2, 2009
8:30 AM— 4:30PM 

Call-In Number: 1-866-381-9862
Conference Code: 5364110

Audemas Juras Nostra Defendere 

Click here for a PDF copy of this agenda 
I. Welcome and Introductions
II. Public Comment Period
III. Reports and Updates
  A. Federal Issues Affecting State Taxation
  1. H.R. 1083, Business Activity Tax Simplification Act of 2009
    2. H.R. 2110, Mobile Workforce State Income Tax and Simplification Act, H.R. 2600, Telecommuter Tax Fairness Act of 2009
    3. H.R. 2303, State Tax Administration Act of 2009
  4. H.R. 1956, Crime Victim Restitution and Court Fee Intercept Act
  B. Report on Commission Action on Uniformity Projects - Project to Amend MTC Model Regulation IV.18
IV. Possible Project for Review of Water’s Edge Provision in MTC Model Combined Reporting Statute
  A. Presentation of Study Group Memorandum
B. Public Comment
C. Committee Discussion
V. Project to Amend MTC Model Financial Institutions Apportionment Rule
  A. Report from Work Group
B. Public Comment
C. Committee Discussion
VI. Project on Model Withholding Statute
  A. Presentation of Staff Memorandum and Draft Model Statute
B. Public Comment
C. Committee Discussion
VII. Project Regarding Income Earned by Non Corporate Income Taxpayers Derived from an Ownership Interest in a Partnership or LLC
  A. Presentation of Draft Model Statute
B. Public Comment
C. Committee Discussion
VIII. Project on Model Captive REIT Add-Back Statute
  A. Presentation of Staff Memorandum and Proposed Model Statute
B. Public Comment
C. Committee Discussion
IX. Project to Amend Multistate Tax Compact Article IV
  A. Background and Introduction
B. Presentation by Richard Pomp, Alva P. Loiselle Professor of Law, University of Connecticut School of Law; Prentiss Wilson, former Ernst & Young National Director of State and Local Tax Practice and Procedure; Michael McIntyre, Professor of Law, Wayne State University Law School; and Charles McClure, Herbert Hoover Business School, Stanford University
C. Committee Discussion
X. New Business
XI. 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, E-mail: rbland@mtc.gov.