Update:
www.irs.gov/newsroom/treasury-irs-propose-regulations-implementing-disallowance-of-deductions-for-certain-conservation-easement-contributions-by-partnerships-s-corporations
£https://www.federalregister.gov/documents/2023/11/20/2023-25423/statutory-disallowance-of-deductions-for-certain-qualified-conservation-contributions-made-by
Home » Corporate Taxation » US: 36 States have enacted Pass-Through Entity Tax Laws enabling Owners of S Corporations and Partnerships to avoid the annual Limit Deductibility of State Taxes