For our third quarterly webcast in 2024, we will discuss state tax considerations of the U.S. Supreme Court's recent ruling in Loper Bright Enterprises v. Raimondo, No. 22-451 (2024). The decision overturned Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984), which had instructed courts to defer to the decisions of federal agencies when a statute is ambiguous. While in recent years states have been moving away from Chevron deference, we will discuss the impact this decision could have on state taxes.

In part three of our four-part series on the use of artificial intelligence (AI) in the world of state and local tax, we will dive deeper into how organizations can evaluate their readiness to begin their Generative AI journey and explore more practical examples of Generative AI use cases for tax.

We will round out the webcast with a state and local policy update, highlighting recently enacted changes and what they mean for taxpayers from a compliance perspective. In addition, we will highlight key state and local tax ballot measures that will be voted on this November, including Oregon's proposed new minimum tax on corporations.

Please join us for this 90-minute, interactive webcast. We welcome and encourage you to ask questions.

Date: Tuesday, September 17, 2024

Time: 1:00–2:30 p.m. ET New York; 10:00–11:30 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

• James Adams, Indirect, State and Local Tax, Ernst & Young LLP, Atlanta, GA
• Christopher Aiken, Indirect Tax Technology Services, Ernst & Young LLP, Cleveland, OH
• Jessica Brown, Indirect, State and Local Tax, Ernst & Young LLP, Washington, DC
• Julie Gallina, Leader, Indirect Tax Technology Transformation, Ernst & Young LLP, Nashville, TN
• Jennifer Green, Indirect, State and Local Tax, Ernst & Young LLP, Miami, FL
• Jess Morgan, Indirect, State and Local Tax, Ernst & Young LLP, Cleveland, OH
• Breen Schiller, Indirect, State and Local Tax, Ernst & Young LLP, Chicago, IL

Moderator

• Karen Currie, Leader, State Income Tax, Ernst & Young LLP, Dallas, TX

CPE credit offered: up to 1.8 depending on actual duration. Recommended field of study: Taxes. Learning objectives: Discuss state implications of the recent U.S. Supreme Court ruling overturning Chevron deference; review recently enacted state tax changes and how these changes should be taken into consideration for compliance purposes; describe state and local tax ballot measures of interest to business taxpayers; discuss the use of AI by tax professionals. This intermediate-level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP’s Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | Barbara.Kirchheimer@ey.com

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