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June 30, 2023

State corporate income and franchise tax developments in the second quarter of 2023

This Tax Alert provides a summary of the significant legislative, administrative and judicial actions that affected US state and local income/franchise and other business taxes for the second quarter of 2023. These developments are compiled from the EY Indirect/State Tax Weekly and Indirect/State Tax Alerts issued during that period.

Highlights include:

  • A summary of legislative developments in Alabama, Arizona, Arkansas, Colorado, Connecticut, Florida, Georgia, Hawaii, Illinois, Indiana, Iowa, Kansas, Louisiana, Maryland, Minnesota, Montana, Nebraska, New Mexico, New York, North Carolina, Oklahoma, Oregon, South Carolina, Tennessee, Texas, Vermont and Virginia
  • A summary of administrative developments in Colorado, Illinois, Indiana and Pennsylvania
  • A discussion of state tax items to watch in Colorado, Massachusetts, Minnesota, New Jersey and Pennsylvania


Contact Information
For additional information concerning this Alert, please contact:
State and Local Taxation Group
   • Karen Currie (
   • Jess Morgan (
   • Keith Anderson (
   • Karen Ryan (
   • John Heithaus (
   • Dan Lipton (
   • Breen Schiller (
   • Scott Roberti (
   • Rebecca Bertothy (

Published by NTD’s Tax Technical Knowledge Services group; Jennifer A Brittenham, legal editor


Second quarter 2023 state corporate income/franchise tax developments