Valerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will likely remain relevant in 2023, including new incentives from the CHIPS Act. For additional coverage, read these articles in Tax Notes:Louisiana Adopts Rules on Passthrough Entity Tax, NOLsColorado Offers Millions in Incentives for Semiconductor Manufacturing CompanyIowa DOR Proposes Required Composite Returns for Passthrough EntitiesThrough the Looking Back: NYU Panelists Flag Multistate Issues for Year AheadOregon Business Interests to Seek Tax Incentives in 2023Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis HartWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.