State and local tax 2025 strategic review and 2026 outlook
Tuesday, October 21, 2025 at 3 p.m. ET
The state tax community faced new milestones in 2025 as multiple events merged to create a transitional and evolving landscape. First, state 2025 legislative session activity surged to activity not seen since before the pandemic as tax bills were passed covering every aspect of subnational taxation.
Next, OBBBA—the most significant federal tax reform since 2017—is causing states to consider federal conformity while tackling new budget line items. Finally, slowing state tax collections, uncertain tariff impacts and a deteriorating labor market are adding unease to the fiscal year 2027 state budget landscape. This session will review the 2025 state tax highlights to help prepare taxpayers for the year ahead.
What you’ll learn:
- How OBBBA is influencing state tax conformity, and what rolling vs. fixed-date approaches mean for taxpayers
- Economic and legislative trends that will drive 2026 state tax agendas
- Key risks and opportunities in 2025 state tax legislation for middle market businesses
- Critical planning areas, including nexus reviews, gross receipts tax exposure, digital asset taxation and audit risk mitigation under evolving enforcement practices
Speakers:
David Brunori, RSM US LLP
Amy Letourneau, RSM US LLP
Mo Bell-Jacobs, RSM US LLP