Legislation The Multistate Tax Commission tracks and studies, from a multistate perspective, state and federal legislation that significantly affects income, franchise, gross receipts, sales/use, and similar taxes.  The MTC opposes federal preemption of state tax authority.

The American Rescue Plan Act became law on March 11, 2021. H.R. 1319, Pub. Law 117-2. The bill provides $1.9 trillion for COVID relief/stimulus. Here are some resources that explain the law.

• MTC Issue Brief on “No-tax-cut” portion of the American Rescue Plan Act (ARPA).
• Summary, text, amendments, sponsors, procedural history, and more from the Library of Congress.
• The National Conference of State Legislatures summary of ARPA.
• The Congressional Research Service detailed summary of ARPA’s tax provisions. 

 
Tax Cuts and Jobs Act (TCJA) resources

• TCJA (H.R. 1) Analysis and Primary Documents - Analyses by states, primary federal documents, and external links to non-governmental analyses of federal tax reform.
• Congressional Research Service report (external link) R46246 regarding SALT deduction

 
 
Please contact Thomas Shimkin by phone at (202) 302-9976 or email for information regarding state and federal legislation.