02 April 2019

State corporate income and franchise tax developments in the 1st quarter of 2019

The attached Alert provides a summary of the significant legislative, administrative and judicial actions affecting state and local income/franchise taxes during the first quarter of 2019. These developments are compiled from the EY Indirect/State Tax Weekly and Indirect/State Tax Alerts.

Highlights include:

  • A summary of legislative developments in Arkansas, Idaho, Iowa, Kentucky, Mississippi, North Carolina, South Carolina, South Dakota, Virginia, Utah and West Virginia
  • A summary of judicial developments in Kentucky, New Jersey, North Carolina, Oregon, Texas and Virginia
  • A summary of administrative developments in Arkansas, California, Colorado, Idaho, Kentucky, Mississippi, Missouri, New Jersey, New Mexico, New York, New York City, Pennsylvania, City of Philadelphia and Texas
  • A discussion of state and local tax items to watch in Arkansas, Hawaii, Idaho, Kentucky, New Mexico, New York and Texas

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ATTACHMENT

Quarterly Tax Developments for 2019 Q1

Document ID: 2019-0675