S508 - 2023 Budget Technical/Other Corrections. (SL 2024-1)

Overview: Section 11.3 of S.L. 2024-1 extends from October 15, 2023, to July 1, 2024, the filing date for a SALT cap election for the 2022 taxable year.

This section is effective for taxable years beginning on or after January 1, 2022.