28 June 2019

State corporate income and franchise tax developments in the 2nd quarter of 2019

The attached alert provides a summary of the significant legislative, administrative and judicial actions that affected state and local income/franchise taxes during the second 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 Arizona, Arkansas, Colorado, Connecticut, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Minnesota, New Mexico, New York, Oregon, South Carolina, Tennessee and Vermont
  • A summary of judicial developments in Colorado, Massachusetts and Tennessee
  • A summary of administrative developments in Maryland, Massachusetts, New Jersey and Pennsylvania
  • A discussion of state and local tax items to watch in Florida, Hawaii, Illinois and Oregon

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ATTACHMENT

2nd quarter 2019 state corporate income/franchise tax developments

Document ID: 2019-1198