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December 23, 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


Contact Information
For additional information concerning this Alert, please contact:
State and Local Taxation Group
   • Karen Currie (
   • Jess Morgan (
   • Keith Anderson (
   • Karen Ryan (
   • Deane Eastwood (
   • Tim Kimmel (
   • Joe Huddleston (
   • Rebecca Bertothy (


Fourth quarter 2020 state corporate income/franchise tax developments