Retroactivity in State Tax Legislation | McDermott

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ARTICLE

Retroactivity in State Tax Legislation

February 2018

Read time: 2 min

Overview

Mary Kay Martire wrote this bylined article on growing concerns generated by what she called “inherently unfair” retroactivity in tax legislation, writing that such retroactivity “destroys taxpayer certainty and undermines tax planning by disrupting settled expectations of liability.”

Authors

Mary Kay Martire

Partner

Chicago

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