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April 1, 2021

State corporate income and franchise tax developments in the first quarter of 2021

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 first quarter of 2021. These developments are compiled from the EY Indirect/State Tax Weekly and Indirect/State Tax Alerts.

Highlights include:

  • A summary of legislative developments in Alabama, Arkansas, Colorado, Connecticut, Georgia, Idaho, Kansas, Kentucky, Maine, New Jersey, South Dakota, Utah, Virginia, West Virginia and Wisconsin
  • A summary of judicial developments in Idaho, Massachusetts and Wisconsin
  • A summary of administrative developments in Colorado, Indiana, Iowa, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oklahoma, Oregon, Rhode Island, South Carolina, Tennessee and Texas
  • A discussion of state and local tax items to watch in Kansas, New York, Texas and Virginia


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


First quarter 2021 state corporate income/franchise tax developments