23 December 2020

State corporate income and franchise tax developments in the fourth 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 October 1, 2020 through December 21, 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 Colorado, Connecticut, District of Columbia, Louisiana, Minnesota, New Jersey, Pennsylvania and Vermont
  • A summary of judicial developments in Arkansas, Louisiana, Massachusetts, New Jersey and Vermont
  • A summary of Governor proclamations in Alabama
  • A summary of administrative developments in California, Georgia, Indiana, Maine, Massachusetts, Nebraska, New York, Oregon, South Carolina, Tennessee, Wisconsin and Philadelphia, PA
  • A discussion of state and local tax items to watch in Missouri, New Hampshire, Oregon and Texas

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Contact Information
For additional information concerning this Alert, please contact:
 
State and Local Taxation Group
   • Karen Currie (karen.currie@ey.com)
   • Jess Morgan (jessica.morgan@ey.com)
   • Keith Anderson (keith.anderson02@ey.com)
   • Karen Ryan (karen.ryan@ey.com)
   • Deane Eastwood (deane.eastwood@ey.com)
   • Tim Kimmel (timothy.kimmel@ey.com)
   • Joe Huddleston (joe.huddleston@ey.com)
   • Rebecca Bertothy (rebecca.bertothy@ey.com)

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ATTACHMENT

Fourth quarter 2020 state corporate income/franchise tax developments

Document ID: 2020-2930