NOTE: Article IV of the Compact included the Uniform Division of Income for Tax Purposes Act (UDITPA), originally drafted by the Uniform Law Commission in 1957. Information on that Act can be found on the ULC website, here: https://www.uniformlaws.org/committees/community-home?CommunityKey=f2ef73d2-2e5b-488e-a525-51be29fbee47. The project to amend provisions of Article IV (UDITPA) was undertaken by the MTC (see archived material below). July, 2015 - The Commission adopted the Revised Model Compact Article IV, and passed Resolutions adopting conforming amendments to Article IV and amendments to Section 18.
September, 2014 - Bylaw 7 Surveys were sent out for Section 18 and for the conforming amendments (reflecting changes in terminology) to Article IV.
August, 2014 - Work groups were assembled to draft proposed model regulations for UDITPA Section 17 (Market Sourcing) and UDITPA Section 1 (Definition of "Receipts").
July, 2014 - At the Uniformity Committee's meeting, the Compact Article IV work group presented its recommended changes to Compact Article IV.18(c) & (d). The recommended changes included two proposed alternatives under Article IV.18(c), and the Committee voted to adopt the language of Alternative 2. There was also a change in wording to Art. IV.18(d) and some minor clarifications in Art. IV.18(c) & (e), which were adopted. The Executive Committee approved Art. IV.18 for Bylaw 7 survey.
May, 2014 - The Executive Committee approved for Bylaw 7 Survey the proposed model amendments on all of the Article IV provisions except for the equitable apportionment section (Art. IV.18). The equitable apportionment section was sent back to the Uniformity Committee for editing to comply with certain of Mr. Pomp's recommended changes.
December, 2013 - The Executive Committee sent the hearing officer’s report back to the Uniformity Committee, with directions to limit their review to the hearing officer’s proposals.
October, 2013 - The hearing officer released a report, providing commentary as well as recommended changes to the proposed model amendments.
March, 2013 - A Public Hearing was conducted by Richard Pomp, Alva P. Loiselle Professor of Law.
December, 2012 - The Executive Committee approved proposed model amendments for public hearing. May, 2012 - Memo from Shirley Sicilian to Cory Fong re: Multistate Tax Compact Art. IV Recommended Amendments
July, 2009 - The MTC’s Uniformity Committee began work on its draft revisions of Article IV, which focused on five specific Article IV provisions: sales factor sourcing for services and intangibles (Art. IV.17), the definition of sales (Art. IV.1(g)), factor weighting (Art. IV.9), the definition of business income (Art. IV.1(a), and equitable apportionment (Art. IV.18)