We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
Does Pennsylvania have any comments on the IRS regulations (effective Aug. 27, 2018) to combat workarounds related to the federal SALT deduction?
Pennsylvania did not enact any type of "SALT workaround" legislation. So, Pennsylvania taxation should be unaffected. The Department has no comment on the proposed federal regulations, nor has the Department been providing taxpayers with advice regarding the federal tax changes.