Tax News Update    Email this document    Print this document  

October 1, 2021

State corporate income and franchise tax developments in the third 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 third 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 Arizona, California, Delaware, Maine, Massachusetts, Minnesota, New Hampshire, Oregon and Rhode Island
  • A summary of judicial developments in Pennsylvania and Texas
  • A summary of administrative developments in California, Colorado, Florida, Hawaii, Maine, New Jersey, New York, Pennsylvania and South Carolina
  • A discussion of state and local tax items to watch from the US government, the Multistate Tax Commission, and Louisiana and Texas


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


Third quarter 2021 state corporate income/franchise tax developments