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Don Warrant, CPA

Director | Tax Practice
Changes to New York's Excelsior Linked Deposit Program
By Don Warrant, CPA on October 17, 2023

New York LDP Program Overview The Excelsior Linked Deposit Program (LDP) was established on February 11, 1994, and made permanent on March 30, 2001. Recent changes in the program, brought...

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IRS Provides Clarity on Energy Tax Credits in the Inflation Reduction Act
By Don Warrant, CPA on January 13, 2023

Guidance issued on energy-efficient home improvements and residential clean energy property credits Thinking about making energy-efficient home improvements? Then, now’s the time to do it....

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Vacation Home Tax Rules: New York State Appellate Court Rules that a Vacation Home Wasn’t a “Permanent Place of Abode” for New York State Income Tax Purposes
By Don Warrant, CPA on August 11, 2022

Good News for Non-Residents Owning Vacation Property in New York State The New York State Supreme Court, Appellate Division, Matter of Obus v New York State Tax Appeals Trib. (June 30,...

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New York State Sales and Use Tax Update: Contractor’s Purchase of Concrete Not Exempt
By Don Warrant, CPA on August 5, 2022

The Appellate Division of the New York State Supreme Court confirmed a contractor’s purchase of concrete was not exempt from the New York State sales and use tax. M & Y Developers, Inc....

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Remote Work State Tax Compliance: What Employers Need to Know
By Don Warrant, CPA on September 21, 2021

Yet another unpleasant side effect of the COVID-19 pandemic and the ongoing battle with its variants is the potential state income/franchise, sales, and payroll tax consequences related to...

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SALT Deduction Limit: Avoiding the $10,000 Federal Limitation in New York
By Don Warrant, CPA on September 17, 2021

SALT Deduction Limit: Avoiding the $10,000 Federal Limitation in New York Effective for tax years beginning on or after January 1, 2021, The New York State pass-through entity tax (PTET)...

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