Happy New Year! And welcome to the second year of The State and Local Tax “Buzz”. I’m looking forward to continued blogging and providing my readers with updates on State and Local Tax (“SALT”) developments and other practical SALT advice. (For more about my blog, see my page “About The State and Local Tax ‘Buzz’ ” ) New in the “Buzz” this year are social media buttons at the bottom of each post allowing readers to share individual posts. (You'll find them right below the "Posted by Sylvia F. Dion, MPA, CPA") I’ve also edited my blogger template so that every time you click on any weblink, the link will open as a new page. (Previously, clicking on a link caused readers to navigate away from the “Buzz”. Also see my sidebar “When Good Links Go Bad”) Periodically, you’ll also see an link to an “interesting” news story or article. I do an inordinate amount of research when writing on any topic, and am often surprised to see how the media provides slanted, and even worse, misleading, information when reporting on state tax developments. Some of these stories are just too outrageous to ignore, so look for more links to these with my additionally commentary, of course. Which leads me to point out another blog element added this year; "Reactions" buttons (right below the labels section). Readers can now click one or more boxes if they found the post to be informative, interesting, funny, outrageous or in need of an update. Finally, you’ll occasionally see a post written by a guest contributor; generally a former colleague or other tax professional with whom I’ve worked. If you’re a tax professional and share my passion for writing about SALT developments and issues, and would like to contribute a post, please send me an e-mail at email@example.com.