D.C. Combined Reporting: The Latest and Greatest from the District

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On August 28, 2013, Vincent Gray, the Mayor of the District of Columbia, signed into law the Fiscal Year 2014 Budget Support Act of 2013 (previously enacted on July 31, 2013 as temporary emergency legislation), which includes, among other tax related amendments, clarifications regarding D.C.’s combined reporting rules. However, describing the legislation as providing “clarification” is not exactly accurate, as many of the amendments involve deletions from the combined reporting provisions that will later be addressed through regulations.

While the Act keeps in place many aspects of the October 2012 combined reporting legislation, several important changes to the language of the …read more

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