Corporate Income Tax - Combined Reporting
Corporate Income Tax - Throwback Rule and Combined Reporting
Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Corporate Income Tax Returns of Publicly Traded Corporations - Reporting Requirement
Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.
Corporate Tax Fairness Act of 2022
Eliminates requirement that taxpayer that qualifies as S corporation for federal tax purposes affirmatively elect New Jersey S corporation status for purposes of corporation business and gross income taxes.
Allows taxpayers to deduct cost of certain depreciable assets under corporation business and gross income taxes.
Relative to worldwide combined reporting for unitary businesses under the business profits tax.