October 1, 2020
2020-2364 State corporate income and franchise tax developments in the third 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 third quarter of 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 California, Colorado, District of Columbia, Florida, Hawaii, Louisiana, Mississippi, Missouri, Nevada, New Jersey, Pennsylvania, South Carolina and Utah
- A summary of judicial developments in Minnesota, Mississippi, New Jersey, Oregon and Pennsylvania
- A summary of administrative developments in California, Colorado, Connecticut, District of Columbia, Florida, Georgia, Kentucky, Maine, Maryland, Massachusetts, Missouri, New Jersey, New York, North Carolina, Oregon, Pennsylvania, South Carolina, Tennessee and Virginia
- A discussion of state and local tax items to watch in California, Illinois, New York and Vermont
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ATTACHMENT Third quarter 2020 state corporate income/franchise tax developments 
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