Although OB3 was enacted in July 2025, many states are still deciding whether and how to conform to the new federal rules, creating uncertainty for 2025 filings. As states decouple from certain provisions, taxpayers may need multiple versions of federal taxable income and close coordination across tax teams to manage extensions and estimates.

IN THIS EPISODE
Rob Ozmun, Partner, PwC’s State and Local Tax Practice
Sindhu Blume, Host, Policy on Demand

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