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08 April 2026

State corporate income and franchise tax developments in the first quarter of 2026

This alert provides a summary of the significant legislative and administrative actions that affected US state and local income/franchise and other business taxes for the first quarter of 2026.

Highlights include:

  • A summary of state legislative developments in the District of Columbia, Georgia, Idaho, Indiana, New Jersey, New Mexico, Oregon, South Dakota, Utah, Virginia, Washington and West Virginia
  • A summary of administrative developments in Iowa, Maryland, Massachusetts, Michigan, Minnesota, Missouri, North Carolina, Pennsylvania, Texas and Wisconsin
  • A discussion of state and local tax items to watch in California, Colorado, Florida, Georgia, Illinois, Kentucky, Massachusetts, New York State and City, Oklahoma, Oregon and Texas
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Attachment

First quarter 2026 state corporate income/franchise tax developments

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Contact Information

For additional information concerning this Alert, please contact:

State and Local Tax

Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2026-0825

 

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