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SALT Developments in the Midwest: Ohio CAT, Pass-Through Entity Workarounds, Recent Legislation and Notable Cases

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, January 18, 2024

Recorded event now available

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This webinar will review recent legislative changes in key midwestern states. Our panel of knowledgeable state and local tax authorities will explain recent changes made in Ohio to the Commercial Activity Tax (CAT), the state of pass-through entity tax workarounds in specific states, and recent notable cases.


Significant state tax changes are taking place in the midwestern states. Effective in 2024, Ohio announced substantial changes to its CAT. These include eliminating the minimum annual tax for taxpayers with $3 million or less in receipts for 2024. Taxpayers no longer subject to a reporting requirement are subject to a final return reporting requirement. The changes require new considerations for estimated tax payments in some cases and may warrant the cancellation of CAT accounts in others.

Most midwestern states, like most U.S. states, have enacted a pass-through entity tax workaround. Michigan and Illinois have pass-through entity tax elections in place, allowing certain entities to pay state tax at the entity level. Michigan refers to its election as a flow-through entity election, and it is binding for three years. South Dakota, however, has no owner-level personal income tax, while North Dakota has yet to enact any legislation offering state taxation relief for pass-through entity taxes. Knowledge of recent developments in the midwest states is critical for tax practitioners working with multistate taxpayers to ensure these taxpayers meet current requirements and pay the least amount of state income tax.

Listen as our panel of SALT professionals provides an overview of significant state and local tax issues in specific midwestern states.



  1. Tax Issues in midwestern states: introduction
  2. Ohio CAT changes
  3. Pass-through entity workarounds
  4. Recent developments
    1. Illinois
    2. Michigan
    3. Ohio
    4. Other state developments


The panel will cover these and other critical issues:

  • Actions that need to be taken now due to changes in Ohio CAT
  • Handling pass-through entity workarounds in specific midwestern states
  • Recent notable cases in certain midwestern states


Gielishh, Brian
Brian Gielish, CPA, MBT

Tax Manager - State and Local Tax, Mergers and Acquisitions
Holthouse Carlin & Van Trigt

Mr. Gielish’s main areas of expertise are State & Local Tax and Mergers & Acquisitions. He serves as an...  |  Read More

Reyes, Elisa
Elisa Kim Reyes, CPA, MBT

Holthouse Carlin & Van Trigt

Ms. Reyes is a Principal at HCVT. She specializes in State and Local Tax, and has almost 15 years of experience in...  |  Read More

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