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December 23, 2021

State corporate income and franchise tax developments in the fourth 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 period Oct. 1, 2021 through Dec. 22, 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 Arkansas, Georgia, Illinois, Louisiana, Michigan and North Carolina
  • A summary of judicial developments in California and Delaware
  • A summary of administrative developments in Colorado, Connecticut, Louisiana, Minnesota, New Jersey, New York, South Carolina, Texas, Vermont and Wisconsin
  • A discussion of state and local tax items to watch from the US government, Alabama, Colorado 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 (


Fourth quarter 2021 state corporate income/franchise tax developments