Corporate Tax 2026

USA – NEW YORK

Canada

Vermont

New York

Massachusetts Connecticut

Trends and Developments Contributed by: Eugene J. Gibilaro and Joshua M. Sivin Blank Rome LLP

Pennsylvania

New York

New Jersey

Blank Rome LLP is a leading law firm with 16 offices and 800 attorneys who provide comprehensive le - gal and advocacy services to clients operating in the United States and around the world. Blank Rome’s prominent State + Local Tax (“SALT”) practice com - prises nine attorneys primarily based in New York, with team members also located in Florida, Philadel - phia, and Washington, DC. The team includes attor - neys who pioneered the nationwide practice of SALT and have handled matters in all 50 US states and the

District of Columbia. Team members have been in - volved in many of the most significant SALT cases decided over the past 30 years and have secured successful outcomes in state and appellate courts for clients across a wide range of industries, including financial services, retail, manufacturing, technology, and telecommunications. The practice covers the full spectrum of SALT matters, including income taxes, sales and use taxes, and gross receipts taxes.

Authors

Eugene J. Gibilaro is a partner in Blank Rome’s Tax group. He focuses his practice on tax controversy and transactions primarily in the areas of state and local income and franchise tax, sales and use tax, and unclaimed

Joshua M. Sivin is of counsel in Blank Rome’s Tax group. He has broad experience in state and local tax controversy and has appeared before tax appeals tribunals and in state and federal trial and appellate courts. He

property. He defends audits and litigates US state and local tax matters before judicial courts and administrative tribunals around the country. Prior to joining Blank Rome, Eugene was an attorney at another leading firm focusing on tax controversy and also worked at one of the big four accounting firms.

advises clients on complex business income, withholding, and sales and use tax issues in jurisdictions across the country. Prior to joining Blank Rome, Josh served as senior counsel with the New York City Law Department, where he litigated business tax disputes on behalf of the City and advised the City and its agencies on a broad range of tax issues.

Blank Rome LLP 1271 Avenue of the Americas

New York New York 10020 USA

Tel: +813 255 2316 Fax: +813 436 5167 Email: eugene.gibilaro@blankrome.com Web: www.blankrome.com

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