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October 4, 2023

State corporate income and franchise tax developments in the third 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 third 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 Arkansas, California, Delaware, Maine, New Hampshire, New Jersey, New York City, Oregon, Virginia and Wisconsin
  • A summary of judicial developments in Nebraska
  • A summary of administrative developments in Georgia, Hawaii, Iowa, Kansas, New Jersey, South Carolina and Wisconsin
  • A discussion of state tax items to watch in Colorado, Massachusetts, New York, North Carolina, Texas, West Virginia and Wisconsin


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


Third quarter 2023 state corporate income/franchise tax developments