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At the start of 2024, three dozen states and New York City already had pass-through entity taxes (PTETs) on their books, with legislation...

For years, the tax code has offered an incentive for employers to provide child care to their employees in the form of the Section 45F...

Effective January 1, 2024, a significant number of businesses are now required to comply with the Corporate Transparency Act (“CTA”). The...