State & Local Tax: Discover smart SALT Planning and Nexus Strategies

Don’t miss this opportunity to discover how to strengthen compliance, reduce audit risk, and uncover strategic opportunities through proactive SALT planning and optimized incentive utilization.

Originally aired on Novembre 20, 2025 featuring our hosts:

Brian Ess – State and Local Tax Practice Lead, and Seth E. Rabe – SALT Manager, will walk you through the latest developments impacting income and sales tax nexus, year-end planning expectations, and filing-season readiness.

Learning Objectives

About The R&D Tax Credit

The Research & Development Tax Credit is a federal incentive that allows companies to reduce income tax liability in the current tax year, and receive a cash refund for taxes paid in the last three years.

Many states have implemented their own version of the R&D Tax Credit, and qualifying businesses can claim both

The majority of businesses are unaware that their daily operations could qualify to a dollar-for-dollar Tax Credit, irrespective of industry or company size. An activity that meets the 4-part test is a qualifying research activity and can potentially qualify for claiming R&D Tax Credit.

About State and Local Taxes

Businesses operating across state lines are often subject to State & Local Taxes in the jurisdictions they operate. The laws around these taxes vary markedly, depending on the state, industry, and business activity.

Leyton works alongside your accountants and automation solutions to ensure that your business has its SALT in order, keeping your business compliant and enabling sustainable business expansion.

About Leyton

Leyton is an international consulting firm & global leader in R&D tax credits that helps businesses leverage financial incentives to accelerate their growth and achieve sustainable performance. ​We simplify access to these complex incentives. Our combined teams of highly skilled Tax and Technical specialists maximize the financial benefits for businesses.​ With compliance always front of mind, we have been delivering optimal services for our client for over 25 years. This provides peace of mind that you will always receive the maximum benefit, without taking risks.

Leyton is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.