Charles J. Moll, III presented at the American Bar Association Tax Section’s Virtual 2023 Fall Tax Meeting on October 20. Charles presented on the topic “Limitations on State Income Tax Resident Tax Credits.” His panel discussed the different approaches that states of residence take to limit their resident tax credit to income that the resident state would consider to be earned in another state under the resident state’s allocation or apportionment rules. Panelists also identified planning opportunities to mitigate limitations on resident tax credits.