November 17, 2023
State and Local Tax Weekly for October 27 and November 3
Ernst & Young's State and Local Tax Weekly newsletter for October 27 and November 3 is now available. Prepared by Ernst & Young's State and Local Taxation group, this weekly update summarizes important news, cases, and other developments in U.S. state and local taxation.
IRS allows certain employers to withdraw employee retention credit claims
The IRS announced (IR-2023-193) a process allowing certain employers to withdraw their employee retention credit (ERC) claims. Claims that are withdrawn will be treated as if they were never filed and will not be subject to penalties or interest.
On Sept. 14, 2023, the IRS had announced that it was immediately pausing processing of new ERC claims through at least the end of the year due to continuing concerns over improper claims (see Tax Alert 2023-1561).
In announcing the new process on Oct. 19, 2023, IRS Commissioner Danny Werfel said that the "withdrawal option allows employers with pending claims to avoid future problems, and we encourage them to closely review the withdrawal option and the requirements. We continue to urge taxpayers to consult with a trusted tax professional rather than a marketing company about this complex tax credit."
Background: The ERC is a refundable federal employment tax credit that was first enacted as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) in 2020 and repeatedly modified and extended. The credit is available for qualified wages paid by eligible employers during the pandemic from March 13, 2020, through Sept. 30, 2021. The credit is generally claimed by filing a refund claim for the relevant quarter. While many refund claims already have been paid, others are still pending. The IRS has noted its concerns about the legitimacy of many of the refund claims, putting aggressive promotion of the ERC at the top of its "Dirty Dozen" list of tax scams for 2023.
The IRS has received approximately 3.6 million ERC claims since the program started. According to the IRS, the total inventory of unprocessed Forms 941-X, on which the ERC is claimed, was approximately 849,000 as of Oct. 11, 2023.
Eligible employers: Employers are eligible to withdraw their ERC claim under this new process if they:
Taxpayers that do not fulfill all of these requirements can amend their return but cannot withdraw their claim.
Taxpayers that fraudulently filed an ERC claim will still be subject to criminal investigation and prosecution even if they withdraw their claim.
Instructions for claim withdrawal: The IRS has created a webpage with specific instructions on how to withdraw ERC claims, including which form to file, what to write on the form and where and how to send the form to the IRS. There are different steps depending on taxpayers' situations, including whether they have received a refund and/or been notified that their claim is under audit. Employers that have been notified they are under audit can send the withdrawal request to the assigned IRS examiner.
The IRS said employers that used a professional payroll company to file their claims should consult the company to determine if the company has to submit the withdrawal request on their behalf.
After a taxpayer submits the withdrawal request, the IRS will send a letter to confirm if the withdrawal request was accepted or rejected. If withdrawal requests are accepted, taxpayers will have to amend their income tax returns.
For additional information on this development, see Tax Alert 2023-1790.
California: A California appeals court upheld the 2012 voter approved Proposition 39 (Prop. 39), which mandated the use of a singles sales factor apportionment formula, eliminated the option to use a three factor (property, payroll and sales) formula, and allowed certain cable companies to exclude a portion of in-state states in apportioning their income. In upholding the validity of Prop. 39, the court rejected an out-of-state company's refund claim based on the argument that Prop. 39 impermissibly addressed two unrelated subjects in violation of the single-subject rule for ballot initiatives because the special treatment for cable companies had no reasonable connection to Prop. 39's purposes of creating clean energy jobs. The court reasoned that the provision of Prop. 39 were "reasonably germane and functionally related" to the purpose of raising taxes via the apportionment changes to fund a clean energy job creation program, and that the special rules for cable companies fell within the scope of Prop. 39's purpose. One Technologies, LLC v. Franchise Tax Board, No. B318787 (Cal. Ct. App., 2nd App. Dist., Div. 1, Oct. 23, 2023).
Louisiana: The Louisiana Department of Revenue (LA DOR) issued guidance on recently enacted provisions (La. Laws 2023, Act 450) related to the pass-through entity (PTE) election that are effective for tax periods beginning on or after Jan. 1, 2023. Before enactment of Act 450, on order to terminate a PTE election, an entity had to obtain written approval of at least 50% of the entity's ownership interest and submit a written termination request to the LA DOR. The termination request had to show a material change in circumstances and it had to be approved by the LA DOR. Act 450 added an optional automatic prospective termination. While automatic termination requires written approval of at least 50% of the entity's ownership interest, approval will be automatic if all requirements are timely satisfied. Automatic termination can be applied for by filing Form R-6983, Termination of the Pass-Through Entity Tax Election. Form R-6983, along with required documentation, must be submitted by November 1 for calendar year filers and no later than 60 days before the close of the tax year for fiscal year filers. The termination is effective for the next taxable year and the entity/its successor is prohibited from making another PTE election for five tax years. Act 450 also extended the PTE exclusion for income taxed at the entity level to trusts or estates that are a shareholder, member or partner of an entity that made the PTE election. Under prior law, the PTE exclusion only applied to individual shareholders, members or partners. La. Dept. of Rev., Revenue Information Bulletin No. 23-022 (Oct. 27, 2023).
Mississippi: The Mississippi Department of Revenue (MS DOR) issued guidance on the changes HB 1733 (Miss. Laws 2023) made to depreciation methods that can be used for (1) specified research or experimental expenditures, (2) expenditures for business assets that are qualified property (QP) or qualified improvement property (QIP), and (3) Section 179 property. For tax years beginning after Dec. 31, 2022, taxpayers can treat specified research or experimental expenditures that it paid or incurred during the tax year in connection with its trade or business as an expense that is not chargeable to the capital account. The taxpayer can also elect to take a full and immediate deduction for such expenditures and/or depreciate such expenditures in accordance with IRC §174 as it existed on Jan. 1, 2021. In addition, for tax years beginning after Dec. 31, 2022, expenditures for business assets that are QP or QIP are eligible for 100% bonus depreciation and can be deducted as an expense incurred during the tax year in which the property was place in service. (QP and QIP have the same meaning as defined by IRC §§ 168(k) and 168(e)(6), respectively, as they existed on Jan. 1, 2021.) The law also allows taxpayers to make an election to take a bonus depreciation deduction for such expenditures and/or to depreciate the expenditures under IRC § 168. These elections are made by checking the "R&D Expense Election"/ "Bonus Depreciation Election" boxes on Mississippi Net Taxable Income Schedule Form 83-122 for corporations or Form 84-122 for pass-through entities. These elections must be made by the return's due date or extended due date; once made, these elections are irrevocable unless the tax commissioner allows a method change. Regarding Section 179 property, taxpayers can elect to treat the cost of Section 179 property that was placed in service during the tax year as an expense that is not chargeable to a capital account. Such costs are allowed as a deduction for that year; the treatment of the deduction conforms to Section 179 in effect for that year. Miss. Dept. of Rev., Notice 8-23-003 "Depreciation Notice" (Oct. 20, 2023).
New Hampshire: On Nov. 1, 2023, the New Hampshire Commission on Worldwide Combined Reporting for Unitary Business Under the Business Profits Tax issued its final report.1 The Commission ultimately recommended against removing water's edge limitations and against the adoption of worldwide combined reporting. The Commission also recommended that pending bill, HB 121, which would replace the state's water's edge combined reporting provisions with worldwide combined reporting provisions for purposes of the state's business profits tax, "be voted inexpedient to legislate." The Commission noted that while there is no need to further study worldwide combined reporting at this time, in the future there may be alternatives the state could use to address any abuse of transfer pricing methods to shift profits out of New Hampshire. Additional information, including testimony, is available here.
Ohio: The Ohio Department of Taxation (OH DOT) issued guidance on claiming the Ohio resident credit for pass-through entity (PTE) state and local tax (SALT) cap imposed by other states for tax year 2022. In calculating Ohio adjusted gross income (AGI), an individual investor must add its share of tax paid by a PTE to federal AGI. The add-back will qualify as business income if the income on which it is based qualifies as business income under Ohio law. The portion of tax remaining in Ohio AGI, after application of the business income deduction, is eligible for the Ohio resident credit. While Ohio individual income tax forms and instructions for 2023 will be updated, the forms and instructions for 2022 had already been issued when the law was passed and, therefore, will not be updated to include designated lines for these adjustments. Accordingly, taxpayers taking the credit on their 2022 return will need to make the following adjustments: (1) on line two of the Ohio Scheduled of Adjustments, add the amount of other states' PTE tax to their Ohio AGI to the extent it was deducted or excluded from federal AGI and (2) on line seven of the Ohio Schedule IT BUS, enter any portion of taxes added back that qualify as business income, including the taxpayer's share of PTE tax paid to another state. Taxpayers can use any portion of other states' PTE tax remaining in Ohio AGI after accounting for the business income deduction to calculate the Ohio resident credit on Form IT RC. The OH DOT noted that taxpayers should include a detailed statement with their return to explain the adjustments made in order to claim the Ohio resident credit. Ohio Dept. of Taxn., "Guidance for Claiming the Ohio Resident Credit for Pass-Through Entity SALT Cap Taxes Imposed by Other States for Tax Year 2022" (Oct. 2023).
SALES & USE
Colorado: In response to a ruling request, the Colorado Department of Revenue (CO DOR) said that sales of basic travel experience packages — which bundle taxable and nontaxable tangible personal property and services (such as transportation, tour guide service, food and drink, and hotel accommodations) — are not subject to Colorado's sales tax because the true object of the travel package is the travel experience by train. The CO DOR found the travel package transaction is inseparably mixed because the basic travel package is sold as an all-inclusive package and elements of the package are not marketed or sold separately and nontaxable items cannot be purchased later. Since the transaction is inseparably mixed, whether the transaction is taxable depends on its true object. In this instance, the CO DOR concluded that the true object of the basic travel package is the train travel experience. The CO DOR noted that the taxable elements of the package (e.g., hotel accommodations) meet the customer's basic needs during the travel experience and, thus, are not the true object of the transactions. Colo. Dept. of Rev., PLR 23-004 (Aug. 21, 2023).
Illinois: The Illinois Department of Revenue issued updated compliance guidance for remote retailers and marketplace facilitators making sales to Illinois purchasers. Topics addressed by the guidance include the following: (1) how a remote retailer/marketplace facilitator determines whether they are subject to state and local retailers' occupation tax (ROT); (2) sales excluded from the tax remittance threshold determination for remote retailers/marketplace facilitators; (3) the frequency in which a remote retailer/marketplace facilitator must review their sales to determine if they are subject to state and local ROT; and (4) how remote retailers/marketplace facilitators determine which ROT rate to use. The guidance also defines "remote retailer", "marketplace", "marketplace facilitator", "marketplace seller", "certified automated system" and "certified service provider". Additional information on the Leveling the Playing Field for Illinois Retail Act is available here. Ill. Dept. of Rev., Informational Bulletin FY 2024-08 "Retailers' Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act" (Oct. 2023) (supersedes FY 2021-02 (N-9/20), FY 2021-02-A (N-12/20), and FY 2022-04 (N-10/21)).
Illinois: The Illinois Department of Revenue is soliciting feedback on proposed changes to the Retailers' Occupation Tax (ROT) bad debt regulation, 86 Ill. Adm. Code 130 . Proposed changes to the regulation would: (1) add a definition of "bad debt"; (2) clarify when a bad debt deduction could be claimed by a cash basis retailer that has prepaid tax and a retailer that uses the gross sales method for filing their sales tax return but a cash basis for filing their income tax return; (3) describe how to calculate the bad debt deduction; (4) explain the bad debt procedural and record keeping requirements; and (5) and add illustrative examples. Comments on the proposed regulation are due Dec. 4, 2023. (Ill. Register, Vol. 47, Issue 42, Oct. 20, 2023).
Tennessee: In response to a ruling request, the Tennessee Department of Revenue (TN DOR) said that a wholly owned single member limited liability company (SMLLC) that elects to be treated as a corporation for federal income tax purposes would qualify for the sales and use tax industrial machinery exemption and the reduced rates for water and energy fuel, because the SMLLC will be treated as a separate entity from its parent. If the SMLLC does not elect to be treated as a corporation and remains a disregarded entity for federal income tax purposes, the SMLLC would not qualify for the exemption or reduced rates as it would be treated as a division of parent and parent's eligibility for the exemption may fluctuate based on where most of its revenue is derived. The TN DOR also determined that the if the SMLLC elects to be treated as a corporation for federal income tax purposes, it would qualify as a manufacturer for business tax purposes if, among other requirements,2 it is primarily engaged in the fabrication of goods for resale and off premise consumption at its new fabrication location. Tenn. Dept. of Rev., Letter Ruling #23-08 (Aug. 24, 2023).
Texas: The Texas Comptroller of Public Accounts (Comptroller) has proposed amendments to local sales and use tax regulation, 34 TAC §3.334, to add a new "general standard" provision regarding the location where an order is received. Under the proposal, the location an order is received by or on behalf of a seller (collectively "by the seller") would be the physical location of a seller or third party such as an established outlet, office location or automated order receipt system operated by the seller where an order is initially received by the seller and not where the order may be subsequently accepted, completed or fulfilled. An order would be received when the seller receives all of the information from the purchaser necessary to determine whether the order can be accepted. The location of the where the product is shipped would not be used to determine the location where the seller receives the order. In the preamble, the Comptroller said that the proposed language was pulled from the Streamlined Sales and Use Tax Agreement (Section 3.10.1C5). The Comptroller also explained that instead of adopting a definition of "receive" as part of January 2023 rulemaking, it addressed two situations that were "most prominently debated — automated website orders and fulfillment warehouses." Since the adoption of that change, the Comptroller said it "has become apparent that other circumstances also require a clear articulation of [its] interpretation of the term 'received'." Hench, the Comptroller is proposing the addition of above general standard that can apply to all situations. Comments on the proposed rule must be received by the Comptroller no later than 30 days from the date the proposal was published in the Texas Register — i.e., Nov. 26, 2023. The earliest this proposal could be adopted is Nov. 26, 2023. (48 TexReg 6340, Oct. 27, 2023).
Federal: In Notice 2023-65, the IRS gives details on the requirements for claiming the IRC § 45L credit for new energy-efficient homes. The IRC § 45L credit, which was modified by the Inflation Reduction Act, allows eligible contractors a tax credit of up to $5,000 per home that they construct or substantially rehabilitate and then sell or lease during the tax year for which they are claiming the credit. The credit applies to new energy-efficient residences acquired after Dec. 31, 2022, and before Jan. 1, 2033. Residences acquired in 2022 can apply the credit under former IRC § 45L. For additional information on this development, see Tax Alert 2023-1741.
New York: New law (S.7562) amends the New York Empire State Film Production Credit and the Empire State Film Post-Production Credit to clarify that applicants that initially applied to the program before April 1, 2023 can access the increased, $700 million funding pool that was added to the program by the 2023 — 2024 budget (S. 4009C). Such applicants that receive funds from this additional pool, cannot claim the credit before the later of (1) the tax year the production of the qualified film is complete, or (2) the tax year immediately following the allocation year for which the film has been allocated credit by the New York Department of Economic Development (Department). For applications initially filed on or after April 1, 2023, the credit cannot be claimed before the later of (1) the tax year the production of the qualified film is complete, or (2) the tax year that includes the last day of the allocation year for which the film has been allocated credit by the Department. S.7562 took immediate effect and is deemed to have been in full force and effect on and after the effective date of Part D of Ch. 59 (NY Laws 2023). N.Y. Laws 2023, ch. 606 (S. 7562), signed by the governor on Oct. 25, 2023.
Ohio: The Ohio Department of Development (Department) announced that the application process for the Ohio Motion Picture Tax Credit program is open and that applications will be accepted until 5:00 p.m. on Dec. 1, 2023. The Department noted that $27 million in credits are available for this round of application (generally, there are two application rounds annually). Ohio's film credit offers a refundable credit of 30% of the wages of the production cast and crew and other eligible in-state spending. Credit award notifications will be made by Jan. 31, 2024. The application and information about Ohio's film credit is available here.
Michigan: The Michigan State Tax Commission (Commission) issued guidance and FAQs on the recently enacted Solar Facilities Taxation Act,3 which allows qualified local governmental units to establish one or more solar energy districts and exempt qualified solar facilities from ad valorem taxes collected under the General Property Tax Act. Instead, the owner or lessee of a qualified facility will pay an annual solar energy facilities tax. Guidance is provided on the following topics: (1) the establishment of solar energy districts, (2) the application process for a solar energy facility exemption certificate, (3) notification of incomplete applications and the time period in which the applicant has to fix the application, (4) public hearing on the application by a local governmental unit, (5) resolution approving or disapproving of an application, (6) issuance of a certificate of approval by the Commission, (7) revocation and reinstatement of a certificate by the Commission, and (8) annual reporting requirements. The Commission also posted FAQs on the Solar Energy Facilities Specific Tax. Among the questions addressed include: (1) What is a solar energy facility exemption and a qualified facility? (2) When, and how, to file for a solar energy facility exemption certificate? (3) How to compute tax on property subject to the exemption certificate? (4) How and when is property valued? (5) How to transfer a solar energy facility exemption certificate? (6) Can a certificate be revoked and, if so, can it be reinstated? Mich. State Tax Comm., Bulletin 17 "Solar Energy Facilities Taxation Act" (Oct. 23, 2023); FAQs "Solar Energy Facilities Taxation Act (2023 PA 108)" (approved Oct. 23, 2023).
COMPLIANCE & REPORTING
California: The California Franchise Tax Board (FTB) announced that even though its temporary e-Signature options for taxpayers or their representatives to submit signed paper returns and other documents, except for Power of Attorneys (POAs), expired on Oct. 31, 2023, it "will accept some of the signature alternative methods on a permanent basis." Effective Nov. 1, 2023, the FTB will accept paper tax returns and other documents, except POA declarations and Tax Information Authorization (TIA) forms, with the following alternative signature measures: (1) paper returns with a photocopied, faxed or scanned copy of the signature page with original signatures (the FTB noted that there is no change to the filing method for paper returns); (2) other documents, except POA declarations and TIA forms, the FTB will accept a photocopied, faxed or scanned copy of the signature page with original signatures or the taxpayer can upload a document with original signature to MyFTB webpage. Cal. FTB, "COVID-19 frequently asked questions for tax relief and assistance webpage" (updated Oct. 13, 2023).
Oregon: The Oregon Department of Revenue (OR DOR) adopted amendments to Or. Admin. R. 150-317-1330 to provide guidance on requesting an extension of time to file a Corporate Activity Tax (CAT) return. Starting in 2024, the OR DOR will grant a seven-month extension of time to file a CAT return if the taxpayer received an extension to file their federal income tax return from the IRS. Starting in 2023, the OR DOR will grant a six-month extension of time to file a CAT return. Taxpayers that received a federal extension do not need to request a CAT extension, but they must follow current CAT return instructions and retain the federal documentation with their records. For an Oregon only extension, the taxpayer or unitary group designated entity can request an extension by completing and filing the appropriate Oregon form. The taxpayer or designated entity must file the extension request and pay any tax due by the original due date. An extension of time to file the CAT return does not relieve the taxpayer of their requirement to pay estimated tax or eliminate the underpayment penalty of estimated tax or the failure to pay penalty. The amended rule also provides that the "good cause" requirements in the rule are not in effect for tax years beginning on or after Jan. 1, 2023. (Ore. Laws 2023, HB 2073, removed the "for good cause" language as a requirement to request an extension to file.) The amended rule took effect Nov. 1, 2023. Ore. Permanent Admin. Order, REV 19-2023, filed with the Ore. Sec. of State on Oct. 27, 2023.
Maryland: The Maryland Comptroller issued proposed new regulation COMAR 03.01.05 "Private Letter Rulings" (PLR) to provide guidance on submitting a petition for a PLR that is binding on the Comptroller as to the petitioner. The proposed regulation would define key terms, including "authorized representative",4 "petitioner", "private letter ruling". A PLR would be binding on the Comptroller for seven years from the date it was issued, unless void, modified or revoked. While the PLR would not be binding on the petitioner, a petitioner's failure to follow it could be considered in determining the imposition of penalties and interest. The PLR also could be used as evidence of a petitioner's knowledge or intent in a subsequent proceeding and the Comptroller would be allowed to use information submitted in a petition for a PLR for subsequent audit purposes. The proposed regulations describe the process for submitting a petition for a PLR and the information that must be included in the petition; the Comptroller would be able to request additional information. A petition for a PLR could be withdrawn by the petitioner and be denied by the Comptroller. The proposed regulations describe the process for issuance and publication of a PLR. Published PLRs could be relied upon by the public as general guidance. PLRs would be redacted or anonymized before being published. Petitioners would not be able to appeal a PLR to the Comptroller's Hearings and Appeals Division, the Maryland Tax Court or other Maryland courts. PLRs could be voided, modified, revoked, renewed or left to expire; the proposed regulations explain how such action would impact the application and effectiveness of the PLR. Comments on the proposed regulation are due by Dec. 4, 2023. (Md. Register, Vol. 50, Issue 22, Nov. 3, 2023).
PAYROLL & EMPLOYMENT TAX
Connecticut: Governor Ned Lamont signed into law SB 1091, which repeals the additional data reporting requirements required on the quarterly state unemployment (SUI) insurance return. The added quarterly reporting was to be phased in starting with the third quarter 2024 SUI return. SB 1091 also provides that beginning with the third quarter of 2026, employers may include on the quarterly SUI return (1) each employee's occupation and hours worked and (2) the employer's business mailing address and zip code. For more on this development, see Tax Alert 2023-1801.
Delaware: New law (HB 236) extends 2023's state unemployment insurance (SUI) tax relief to 2024. In 2022, Delaware Department of Labor (DOL) Secretary Karryl Hubbard issued Emergency Rule 21 to implement a special one-year schedule of rates to reduce the SUI tax burden on employers. The Emergency Rule was codified in 2022, with the result that the 2023 SUI tax rates ranged from 0.1% to 5.4%, down from 0.3% to 8.2% in 2022. HB 236 extends the special one-year schedule of rates into 2024 so that SUI tax rates will continue to range from 0.1% to 5.4%. Another recently enacted bill, HB 176, effective Oct. 1, 2023, increases the time employers and claimants have available to appeal a SUI benefit determination from 10 to 15 calendar days. HB 176 also gives the DOL the flexibility of sending employers notices and other documents by email or other delivery methods to increase efficiency and lower mailing expenses. For more on this development, see Tax Alert 2023-1813.
Maryland: The Maryland Office of Financial Regulation (OFR) issued guidance on Earned Wage Access (EWA) products, also known as "on-demand pay," clarifying when these products represent loans or wage advances and the requirements that apply to independent third-party EWA providers. EWA is a relatively new financial product that allows employees to obtain an advance against wages they have already earned, but not yet received. Employers can offer EWA products directly to employees or consumers can access the service through independent third-party providers. For more on this development, see Tax Alert 2023-1767.
Minnesota: Effective Jan. 1, 2024, Minnesota SF 2909, prohibits inquiries into an applicant's current wage, salary, benefits or other compensation for purposes of determining the compensation that will be paid to the applicant. The law applies to employers, employment agencies and labor organizations doing business in Minnesota. Minnesota joins 28 states and localities that currently impose a similar salary history ban. For additional information on this development, see Tax Alert 2023-1774.
Federal: In proposed regulations (REG-115559-23), the IRS and Treasury Department outline how to report liability for the IRC §5000D excise tax imposed on manufacturers, producers or importers of designated drugs sold during the applicable statutory period. For more on this development, see Tax Alert 2023-1822.
Oregon: The Oregon Department of Revenue adopted amendments to Or. Admin. R. 150-317-1200 to clarify how unitary groups made up of members that report cost of goods sold (COGS) for federal income tax purposes and members engaged in farming operations that do not report COGS for federal income tax purposes, compute the 35% Commercial Activity Tax subtraction. Such unitary group members must calculate the cost inputs as the sum of (1) the COGS of the members that report COGS, and (2) the operating expenses, excluding labor costs, of the members engaged in farming and that do not report COGS. An example of this calculation has been added to the regulation. The amended rule took effect Nov. 1, 2023. Ore. Permanent Admin. Order, REV 18-2023, filed with the Ore. Sec. of State on Oct. 20, 2023.
Because the matters covered herein are complicated, State and Local Tax Weekly should not be regarded as offering a complete explanation and should not be used for making decisions. Any decision concerning matters covered herein should be reviewed with a qualified tax advisor.
1 The report was required by NH Laws 2022, ch. 12 (HB 102).
2 To qualify for the manufacturer's business tax exemption, the taxpayer also must: (1) qualify for the exemption on a per location basis, (2) derive more than 50% of its gross receipts from manufacturing, and (3) make its sales from the manufacturing location or from a storage or warehouse facility located within 10 miles of the manufacturing location.
3 Mich. Laws 2023, Pub. Act 108 (HB 4317) and Pub. Act 109 (HB 4318).
4 An "authorized representative" would be defined as "an attorney, agent, or person designated by a petitioner to represent the petitioner in a petition for a private letter ruling."