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- W3135867700 abstract "This article is the second in a series evaluating the state tax aspects of the federal Paycheck Protection Program. The first article introduced the program and explained the potential effect on states if Congress were to change the law to allow taxpayers to deduct their PPP-funded expenses. This article continues that analysis and explores the tax policy reasons why states should prepare to deviate from federal law now that Congress has provided for PPP deductibility in its year-end COVID relief bill." @default.
- W3135867700 created "2021-03-15" @default.
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- W3135867700 date "2021-01-11" @default.
- W3135867700 modified "2023-09-26" @default.
- W3135867700 title "States and the PPP: The Tax Policy Case for State Nondeductibility" @default.
- W3135867700 hasPublicationYear "2021" @default.
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