June 26, 2020
2020-1681 State corporate income and franchise tax developments in the second quarter of 2020 The attached Alert provides a summary of the significant legislative, administrative and judicial actions that affected state and local income/franchise and other business taxes for the period from April 1, 2020 through June 25, 2020. These developments are compiled from the EY Indirect/State Tax Weekly and Indirect/State Tax Alerts. Highlights include: - A summary of legislative developments in the District of Columbia, Kansas, Kentucky, Maryland, New York, New York City, Portland, Oregon and Wisconsin
- A summary of judicial developments in Maine, Michigan, Mississippi, North Carolina, Oregon and Texas
- A summary of administrative developments in Alabama, California, the District of Columbia, Georgia, Indiana, Iowa, Massachusetts, Michigan, Minnesota, New Hampshire, New Jersey, New York, North Dakota, Pennsylvania, Rhode Island and South Carolina
- A discussion of state and local tax items to watch in California, Colorado, Iowa, New York and North Carolina
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ATTACHMENT Second quarter 2020 state corporate income/franchise tax developments 
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