Upcoming State and Local Tax Amnesty Programs: A Sweet or SALTy Proposition for Taxpayers?

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

One clear trend during this year's state tax legislative sessions was the adoption of tax amnesty programs. This article provides an overview of upcoming programs in Arizona, the City of Tucson, Indiana, Kansas, Maryland, Massachusetts, Missouri, Oklahoma and South Carolina. It also compares the benefits to taxpayers of participation in amnesty programs versus entering into voluntary disclosure agreements to settle outstanding tax liabilities.

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