David Swetnam-Burland and Jamie Szal Pen State Tax Notes Cover Article on State Tax and Machine Learning Products

On November 6, 2023, Tax Notes State featured a cover article, ”Machine Learning Machinations in the State Tax Metaverse,” by Brann & Isaacson’s David Swetnam-Burland and Jamie Szal. The authors discuss issues practitioners face when advising clients on the income tax treatment of technology products and services that incorporate or depend on machine learning and, whether and how the federal protections of Public Law 86-272 might extend to machine learning applications and the companies that incorporate this ever-evolving technology into their business model.