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Top SALT predictions for 2022

State and local taxation administration and policy continued to be shaped by the COVID-19 pandemic during the past year.

“The news headlines in 2021 were dominated by the pandemic, and the same can be said of state and local tax policy and litigation,” observed Jamie Yesnowitz, state and local tax national leader in the Washington national tax office of Top 10 Firm Grant Thornton. “It’s not surprising that many of the major SALT developments in the past year were a reaction by state and local governments to the continued effects of the pandemic.”

Nevertheless, Yesnowitz and his team’s outlook for the year ahead focuses on a post-pandemic world, with 10 topics that they believe will be of primary interest to policymakers, courts, and taxpayers in 2022.