Emma Savino on light blue and white bokeh banner

Emma M. Savino

Senior Associate

Buffalo

Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state and local tax issues. She advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation.

Prior to joining Hodgson Russ, Emma served as a volunteer law clerk for United States District Judge William Skretny of the Western District of New York. She was also employed as a law clerk at a local firm for nearly two years. Prior to attending law school, Emma worked for TJX Canada as an allocation analyst.

Services

Education

University of Toronto, B. Comm.

University at Buffalo School of Law, J.D., magna cum laude

Admissions

New York
New Jersey

Recognitions

Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2021 - 2023
Former Business Editor, Buffalo Law Review
Advanced legal research and writing fellow, University at Buffalo School of Law
Award: American Bankruptcy Institute Medal for Excellence in Bankruptcy (2018)
Order of the Coif

News & Insights

SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
2024 Summer Tax Series
Webinar12.11.2023
A Day With Hodgson Russ: Selected NYS and City Tax Topics Workshop Webcast
Seminar11.17.2023Oak Hill Country Club, 145 Kilbourn Rd, Rochester, NY 14618
58th Annual Tax Institute
WebinarOctober 25 - November 29, 2023
2023 Hodgson Russ Fall Tax Series
News8.28.2023CFO Tech Outlook
Telecommuters (and their Employers): Beware of State Taxes
Press Release8.23.2023
55 Hodgson Russ LLP Attorneys Named to 2023 Upstate New York Super Lawyers List
SeminarJune 21 - August 2, 2023605 Third Avenue, New York, New York
2023 Summer Tax Series
News7.6.2023Hodgson Russ LLP State & Local Tax Alert
New Jersey Enacts Major Changes to Corporate and Gross Income Tax
News6.26.2023Tax Notes State
The Convenience Rule: Another Bite of the Big Apple
News5.5.2023Hodgson Russ State and Local Tax Alert
New York State Budget Notes – May 5, 2023
Press Release4.17.2023
Hodgson Russ LLP Honored with 2023 New York State Bar Association President’s Pro Bono Service Award
Webinar3.16.2023
Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
News1.3.2023Hodgson Russ SALT Alert
New Jersey Tax Laws: Out with the Old and In with the New Tax Laws in 2023
Webinar12.8.2022
A Day with Hodgson Russ: Selected NY State and City Tax Topics Workshop Webcast
Seminar11.18.2022Oak Hill Country Club
57th Annual Tax Institute
Webinar10.26.2022
2022 Hodgson Russ Fall Tax Series
Blog Post10.10.2022
Remote Work Employee Win!
Yes, you read that right! The first employee win we have seen on the COVID-related telecommuting cases recently came out of Ohio. During the pandemic, many states came out with guidance on how to treat the income employees earned while working remotely, some of which was contrary to their existing rules. Ohio was one of those states that acted quickly, with HB 197 taking effect March 27, 2020. Backdating to March 9, 2020, and lasting until 30 days after the state of emergency ended, Section 29 of HB 197 stated, for municipal income tax purposes, employees were deemed to be performing services at the employee’s principal place of work, rather than where the employee was physically working. This notably applied to both resident and nonresident employees. The alleged intention of the bill was to lessen the burden on employers by not requiring them to change the municipal withholding of their employees. This rule looks a lot like the “convenience of the employer" rule that a few states, including New York, applied before Covid, and that many states migrated to during the pandemic.
News9.12.2022Hodgson Russ TriState Tax Alert
Tax Updates from New York City – September 2022
Press Release8.23.2022Hodgson Russ Press Release
Fifty-Nine Hodgson Russ Attorneys Ranked in 2022 Edition of Upstate New York Super Lawyers
SeminarJune 15 - July 20, 2022NYC and Park Ridge, NJ
2022 Summer Tax Series
Seminar5.12.2022Washington D.C
ABA Hybrid 2022 May Tax Meeting
News4.12.2022Hodgson Russ State & Local Tax Alert
Tax Provisions of Interest in New York's 2022-23 Budget
News3.28.2022Hodgson Russ Tristate Tax Alert
Tax Updates from New Jersey - March 2022
News1.21.2022Hodgson Russ New Jersey Tax Alert
New Jersey Enacts Amendments to its SALT Cap Workaround
News1.18.2022Hodgson Russ Tristate Tax Alert
Tax Updates from Connecticut, New Jersey and New York City - January 2022
Webinar12.6.2021
A Day with Hodgson Russ: Selected NY State and City Tax Topics Workshop
News11.15.2021Hodgson Russ SALT and Renewable Energy Alert
Local Sales Taxes on Solar-Generated Electricity
News11.3.2021Hodgson Russ Tristate Tax Alert
Tax Updates From Connecticut, New Jersey and New York City - November 2021
Webinar10.27.2021
2021 Hodgson Russ Fall Tax Series
News10.1.2021Hodgson Russ Tristate Tax Alert
Tax Updates From Connecticut, New Jersey and New York City - October 2021
Webinar9.28.2021
New Jersey Teleworking Tax Update: Return to Business as Usual
News8.26.2021Hodgson Russ Tristate Tax Alert
Tax Updates From Connecticut, New Jersey and New York City
Press Release8.20.2021Hodgson Russ Press Release
Fifty-Four Hodgson Russ Attorneys Ranked in 2021 Edition of Upstate New York Super Lawyers
News8.17.2021Hodgson Russ State & Local Tax Alert
New Jersey Teleworking Tax: “No More Mr. Nice Guy” Effective October 1, 2021
News7.26.2021Hodgson Russ Tristate Tax Alert
Tax Updates from Connecticut, New Jersey and New York City
Webinar7.14.2021
2021 Hodgson Russ Summer Tax Series
News7.1.2021Hodgson Russ State and Local Tax Alert
New Jersey Division of Taxation Weighs in On Current Status of COVID Deadlines
News5.31.2021Tax Notes State
New York's Convenience Rule: Under the COVID Microscope
Blog Post4.29.2021
Florida Finally Enacts Sales Tax Economic Nexus Legislation
After several years of failed bills, Florida has finally joined the other 43 states that have passed economic nexus threshold for sales and use tax purposes in the wake of the U.S. Supreme Court’s decision in South Dakota v. Wayfair Inc. On April 19, 2021, Governor Ron DeSantis signed S.B.50 that enacted legislation imposing a sales tax collection requirement on both remote sellers and marketplace providers.
Blog Post4.15.2021
Finally, Connecticut Joins the Telecommuting Guidance Party
For the last year, we've been tracking the guidance that states have issued related to how state personal income taxes will be handled during the COVID-19 pandemic, with a specific focus on telecommuting employees. At this point, most states have issued some guidance on this. Connecticut, on the other hand, has stayed silent, until now.
News4.12.2021Hodgson Russ State & Local Tax Alert
Taxes are Going Up: Highlights from the NYS 2021-2022 Budget
News3.1.2021Tax Notes State
COVID-19: The Year of Great Migration
Webinar12.21.2020
End of 2020 Updates on Important Tax and Employment Law Issues During COVID-19
Webinar12.2.2020
A Day with Hodgson Russ: Selected NY State and City Tax Topics Workshop Webcast Parts 1 & 2
News11.25.2020Hodgson Russ Tristate Tax Alert
Pass-Through Entity Owners in the Tri-State Area and Beyond plus News from NYC
News11.10.2020Hodgson Russ Tristate Tax Alert
New Jersey CBT Technical Corrections Made Final and NJ Tax Court Decides Case Involving COVID-19 Extension of Appeal Filing Deadline
News10.27.2020Hodgson Russ Tristate Tax Alert
New Jersey Commuters and Telecommuters Beware: Potential Panel to Study Resident Credits on Taxes Paid to New York!
News10.22.2020Hodgson Russ State & Local Tax Alert
New York Tax Department Finally Issues Guidance on COVID-19 Telecommuting
News10.5.2020Hodgson Russ Tristate Tax Alert
Updates on the Pass-Through Business Alternative Income Tax (“BAIT”) in New Jersey
News9.29.2020Hodgson Russ Tristate Tax Alert
New Jersey Enacts 10.75 Percent Millionaire’s Tax
Blog Post8.10.2020
State Guidance related to COVID-19: Telecommuting Issues
UPDATED OCTOBER 25, 2021

Due to the COVID-19 pandemic, millions of people have been telecommuting for over a year, either from their home state or elsewhere. Even as some states open their economies back up, it does not change the fact that companies have been allowing employees to telecommute for a significant amount of time. And many companies are allowing employees to telecommute on a more indefinite basis. Allowing employees to telecommute from states in which they do not normally work can create a host of issues for employers, but the two big tax issues relate to nexus and income tax.
News7.13.2020Tax Notes State
Taking the Stink Out of New York's Cheeseboard Rule
WebinarWednesdays, May 6 - June 17
2020 Hodgson Russ/CCH (Summer) Tax Webinar Series
News6.12.2020Hodgson Russ State & Local Tax Alert
New York Confirms Estimated Tax Payment Due June 15
News6.3.2020Hodgson Russ State & Local Tax Alert
More COVID-19 SALT Updates: June 15 Estimated Taxes and NYC Decoupling
Webinar5.19.2020
Taxes in the Time of COVID-19 - Developments for Individuals and Businesses
News4.10.2020Hodgson Russ State & Local Tax Alert
No New Taxes: New York’s FY 2020-21 Budget Bill Signed by Governor Cuomo
News4.3.2020Hodgson Russ State & Local Tax Alert
Covid-19: FAQs for New York Tax and Residency Considerations
News4.1.2020Taxstringer
Telecommuting During and After COVID-19: What Every Employer Should Know
News3.21.2020Hodgson Russ State & Local Tax Alert
COVID-19 Federal, State and Local Tax Employer Relief Efforts Update
News3.1.2020Taxstringer
The Multistate Tax Implications of a Mobile Workforce
News2.10.2020Hodgson Russ State & Local Tax Alert
New York’s FY 2021 Budget: An Ounce of Pot and Not Much More
Blog Post4.2.2019
Decoupling for Trusts and Estates and Other Disallowances Included in Last Minute Revisions to Budget Bill
On March 31^stan agreement was announced on the FY 2020 Budget. We wrote about the tax related highlights of the budget proposal when it was released back in January. We also recently commented here about the mismatch between the treatment of itemized deductions for individuals versus trusts. Recent guidance from the Tax Department clarified that individuals could itemize deductions at the state level even if they took the standard deduction on their federal return and could take deductions for items disallowed at the federal level. Initially, this seemed to only apply to only individuals, and not trusts and estates.
Blog Post3.18.2019
Mismatch for Decoupling in New York: Trusts and Estates Not Covered!
A few months ago, we wrote about the recent guidance that the Tax Department issued about itemized deduction decoupling (TSB-M-18(6)). The guidance addresses New York State’s decoupling from the federal treatment of deductions for individuals, but it was not initially clear whether these changes also apply to trusts and estates.
Press Release3.8.2019Press Release
New Attorneys Join Hodgson Russ

Professional

New York State Bar Association
Ontario Bar Association

Multimedia & Podcasts

2.28.2023
Obus and the Future of Statutory Residency
A major win for taxpayers, the decision in Matter of Obus v. New York State Tax Appeals Tribunal is final! Joe is joined by guests Tim Noonan, Andrew Wright, and Emma Savino to discuss this landmark tax case, which will dramatically shift the rules for New York’s statutory residency test. We break down the cases that led up to this point, what actually happened in Obus, why the impact of the case is significant, and what the future may hold for legal interpretation of what constitutes a permanent place of abode in New York. A once purely mechanical test, the statutory residency test now looks to have a major subjective component as part of the analysis, as a result of the Obus decision. Joe and his guests also give their thoughts on whether the State will take action in response to this major change.