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The Endres Assessment

Hodgson Russ tax attorney Joseph N. Endres authors "The Endres Assessment,” a column in Tax Analysts' Tax Notes State.

July 18, 2022 - New York Goes All-In on CHIP Manufacturing
On June 2 New York legislators created one of the biggest tax credit programs in the state’s history.1 But shockingly, the Senate approved the bill 61 to 2 with little notice and even less public debate, which certainly caught our attention. Qualifying businesses under the new legislation could be eligible for billions in tax savings.

May 30, 2022 - New York Proposes to Drastically Limit P.L. 86-272 Protections
The New York State Department of Taxation and Finance published updated versions of what it labeled “final drafts” of its draft corporation tax regulations. Among other things, these new amendments to the draft regulations seek to severely limit the protections afforded out-of-state businesses under existing
federal law — Public Law 86-272.

March 28, 2022 - New York’s ‘Primary Function’ Problem
The data is in, and it’s not great news for New York’s wide-ranging efforts to impose tax on “information services.” New York’s Department of Taxation and Finance has recently lost a string of administrative appeals in this area — with a number of those losses having been handed down in just the past couple of months.

February 1, 2021 - New York's Partial Decoupling from the CARES Act
The New York State Department of Taxation and Finance recently posted to its website instructions for new Form IT-558, “New York State Adjustments Due to Decoupling From the IRC.” 

July 6, 2020 - Christie's Fined, 'Common Carriers' Defined: NY Sales Tax and Art
News that Christie’s auction house in April agreed to pay $16.7 million to settle a New York sales tax investigation by the Manhattan district attorney likely sent a shudder through the world of art dealers doing business in New York state.

May 4, 2020 - When the Student is Ready, the Master Will Appear
I'm not exactly sure where the aphorism in the title of this article comes from, but its message is clear: When you're ready to know something, you'll seek out a way to learn it.  Well, I've been ready to learn it. 

April 13, 2020 - COVID-19 Impact on New York Residency, Day Counts, and Allocation
I picked a heck of a time to launch a new column here at Tax Notes State! There’s been a constant barrage of updates from the states regarding everything from filing deadline changes and new budget legislation to penalty and interest waivers and amendments to assessment appeal procedures. And I’ve been tracking all this while working remotely under a stay-at-home order here in New York. Crazy times. It’s been so daunting, in fact, that I enlisted an old pro at putting together columns: my partner, Tim Noonan.