| Alabama |
Enacted a credit equal to 20 percent of accrued cost of qualified irrigation equipment, and the cost of constructing a qualified reservoir (corporate and individual combined). This credit becomes effective on Jan. 1, 2018 and terminates on Dec. 31, 2022. |
Corporate Income |
1/1/2018 |
N.A. |
-$4.32 |
| Alabama |
Enacted a Rehabilitation of Historic Structures Credit equal to the lesser amount of the tax credit reservation or 25 percent of actual qualified rehabilitation expenditures (corporate and individual income tax and sales tax combined). This credit becomes effective on Jan. 1, 2018 and terminates on Dec. 31, 2022 |
Corporate Income |
1/1/2018 |
N.A. |
-$20.0 |
| Alabama |
Enacted a credit equal to 20 percent of accrued cost of qualified irrigation equipment, and the cost of constructing a qualified reservoir (corporate and individual combined). This credit becomes effective on Jan. 1, 2018 and terminates on Dec. 31, 2022. |
Personal Income |
1/1/2018 |
N.A. |
-$4.32 |
| Alabama |
Enacted a Rehabilitation of Historic Structures Credit equal to the lesser amount of the tax credit reservation or 25 percent of actual qualified rehabilitation expenditures (corporate and individual income tax and sales tax combined). This credit becomes effective on Jan. 1, 2018 and terminates on Dec. 31, 2022 |
Sales |
1/1/2018 |
N.A. |
-$20.0 |
| Alabama |
Enacted a Rehabilitation of Historic Structures Credit equal to the lesser amount of the tax credit reservation or 25 percent of actual qualified rehabilitation expenditures (corporate and individual income tax and sales tax combined). This credit becomes effective on Jan. 1, 2018 and terminates on Dec. 31, 2022 |
Personal Income |
1/1/2018 |
N.A. |
-$20.0 |
| Alaska |
Enacted legislation to convert purchasable oil tax credits to credits against liability. Effective July 1, 2017. |
Other |
7/1/2017 |
N.A. |
-$10.0 |
| Arizona |
Increased personal exemption amount in Tax Year 2017 by $50- $150, followed by an additional $50 -$150 increase in Tax Year 2018. Beginning in Tax Year 2019, amount is indexed to inflation. |
Personal Income |
1/1/2017 |
-$6.8 |
-$6.7 |
| Arizona |
Authorized $10 million in angel investment tax credits over four years. Credit authorization is limited to $2.5 million per year for four years. Since credit must be claimed in equal installments over 3 years, the annual revenue impact is approximately -$0.8 million. Over the life of the credit, the cumulative revenue impact is -$10 million. These credits become effective July 1, 2018. |
Personal Income |
7/1/2018 |
-$0.8 |
-$0.8 |
| Arizona |
Enacted legislation that allows businesses to subtract expenses incurred to comply with the federal Americans with Disabilities Act (ADA). Effective Jan. 1, 2018. |
Corporate Income |
1/1/2018 |
N.A. |
-$1.3 |
| Arizona |
Enacted legislation that exempts aircrafts purchased to be used in a fractional ownership program from sales tax. This exemption takes effect on Jan. 1, 2018. |
Sales |
1/1/2018 |
N.A. |
N.A. |
| Arkansas |
Enacted the Tax Reform and Relief Act of 2017. This lowered income tax rates for Arkansas residents with an income of less than $21,000, as well as lowering the lowest rate in the middle income tax table. The lower rates take effect Jan. 1, 2019. The bill also created the Arkansas Tax Reform and Relief Task Force to examine the topic of tax reform in Arkansas in the upcoming fiscal years. |
Personal Income |
1/1/2019 |
N.A. |
-$25.0 |
| Arkansas |
Increased the Historical Rehabilitation Tax Credit to 25 percent of total qualified rehabilitation expenses up to the first $1.6 million for projects starting on or after July 1, 2017. |
Personal Income |
7/1/2017 |
-$1.0 |
-$1.0 |
| Arkansas |
Exempted military retirement pay and survivor benefits from taxation beginning in Tax Year 2018. |
Personal Income |
Tax Years on and After Jan. 2018 |
-$3.0 |
-$6.0 |
| Arkansas |
Provided a phase in reduction in the sales and use tax rate for manufacturers' purchases of qualifying repairs, replacements and services over 5 years, beginning July 1, 2018. |
Sales |
7/1/2018 |
-$1.0 |
-$1.0 |
| California |
Expanded the Earned Income Tax Credit to provide the credit across a broader income range and include self-employment income. Effective Jan. 1, 2017. |
Personal Income |
1/1/2017 |
-$140 |
-$140.0 |
| California |
Effective Jan. 1, 2017, the temporary state sales tax rate created by Proposition 30 of 2012 expired. Old state general fund rate under the proposition was 4.19 percent. The rate has fallen 0.25 percent to the new state general fund rate of 3.94 percent. |
Sales |
1/1/2017 |
-$1600 |
-$1600.0 |
| California |
Expanded and extended partial sales tax exemption for equipment. Effective Jan. 1, 2018. |
Sales |
1/1/2018 |
-$22 |
-$45.0 |
| California |
Increased gasoline excise tax by 12 cents per gallon. Old rate was $0.18/gallon, new rate, effective Nov. 1, 2017 is $0.30/gallon. |
Motor Fuel |
11/1/2017 |
$1252.0 |
-$1866.0 |
| California |
Increased diesel excise tax by 20 cents per gallon and changed from a variable rate to a fixed rate. Old rate was $0.16/gallon, new rate, effective Nov. 1, 2017, is $0.36/gallon. |
Motor Fuel |
11/1/2017 |
$401.0 |
$656.0 |
| California |
Increased diesel swap sales tax by 4 percent. Old rate was 0.75 percent, new rate, effective Nov. 1, 2017, is 5.75 percent. |
Motor Fuel |
11/1/2017 |
$200.0 |
$313.0 |
| California |
Suspended Fire Prevention Fee effective July 1, 2017 until Jan. 1, 2031. Fees were assessed on rural property owners living in State Responsibility Areas, where the State of California is financially responsible for the prevention and suppression of wildfires. The fees were assessed at a rate of $152.33 per habitable structure or a reduced rate of $117.33. |
Fee |
7/1/2017 |
-$80 |
-$80.0 |
| California |
Extended Cap-and-Trade Program for greenhouse gas reduction. This requires greenhouse gas emissions to be reduced by at least 40 percent below the 1990 level by 2030. |
Fee |
1/1/2021 |
N.A. |
N.A. |
| California |
Enacted a Transportation Improvement fee charge, which is in addition to the Motor Vehicle Registration fee and is based on the market value of the vehicle. The fee is effective Jan. 1, 2018 and ranges from $25 to $175 for vehicle owners. |
Fee |
1/1/2018 |
$726.0 |
$1453.0 |
| Colorado |
Extended existing tax credit for child care expenses that was set to repeal after 2016. Effective date is Tax Year 2017, but may be moved out a year depending on a revenue trigger. No change in taxpayer liability. |
Personal Income |
TY 2017 |
-$6.1 |
-$6.4 |
| Colorado |
Enacted favorable apportionment for certain data centers handling financial transactions. Effective July 1, 2018. |
Corporate Income |
7/1/2018 |
N.A. |
-$2.4 |
| Colorado |
Allowed for transferability of certain business tax credits for certain manufacturing firms. Effective Tax Year 2019 and set to terminate Tax Year 2029. |
Corporate Income |
TY 2019 |
N.A. |
-$5.6 |
| Colorado |
Expanded state credit for business personal property tax paid to local governments. Effective Tax Year 2019. |
Corporate Income |
TY 2019 |
N.A. |
-$9.8 |
| Colorado |
Exempted recreational marijuana from the 2.90 percent state sales tax. This exemption was passed in conjunction with an increase in the special sales tax on recreational marijuana. |
Sales |
7/1/2017 |
-$30.1 |
-$33.4 |
| Colorado |
Effective July 1, 2017, increased the special sales tax on recreational marijuana from 8 to 15 percent. |
Other |
7/1/2017 |
$70.0 |
$77.6 |
| Colorado |
Imposed a constitutionally required residential assessment rate decrease. Revenue impact is to local governments in local property tax revenue (schools, cities, counties, and special districts). Effective Jan. 1, 2017, and terminates Dec. 31, 2018. |
Property |
1/1/2017 |
-$440.1 |
-$440.1 |
| Connecticut |
Established an exemption for pension and annuity income from income tax for filers with adjusted gross incomes (AGIs) of certain levels. The elimination is implemented in equal portions over seven tax years, from 2019 through 2025. |
Personal Income |
TY 2019 |
-$8.2 |
-$24.6 |
| Connecticut |
Expanded the Social Security income tax exemption for applicable adjusted gross income (AGI) thresholds. The expansion is implemented in equal portions over seven tax years, from 2019 through 2026. |
Personal Income |
TY 2019 |
-$7.9 |
-$16.3 |
| Connecticut |
Delayed increasing the exemption for teachers' pension income by two years. The exemption had been scheduled to increase from 25 percent to 50 percent for 2017 and subsequent tax years. The budget instead maintains it at 25 percent for 2017 and 2018 and increases it to 50 percent beginning in 2019. No change in taxpayer liability. |
Personal Income |
TY 2017 |
$8.0 |
$8.0 |
| Connecticut |
Limited eligibility for the $200 Property Tax Credit temporarily for tax years 2018 and 2019. The credit is limited to elderly and taxpayers with dependents. |
Personal Income |
TY 2018 |
$55.3 |
$55.3 |
| Connecticut |
Reduced the state Earned Income Tax Credit from 30 percent to 23 percent of the federal credit. Effective Tax Year 2017. |
Personal Income |
TY 2017 |
$35.0 |
$35.0 |
| Connecticut |
Allowed a phase out of the 20 percent Corporate Income Tax Surcharge on the 7.5 percent rate. Effective 2018 income year and terminates 2019 income year. |
Corporate Income |
2018 Income Year |
-$22.5 |
-$60.0 |
| Connecticut |
Retained the $5 million cap on Neighborhood Assistance Act tax credits. Repealed the schedule cap increase to $10 million. No change in taxpayer liability. |
Corporate Income |
10/31/2017 |
$5.0 |
$5.0 |
| Connecticut |
Deferred the first year a FAS 109 Corporate Income Tax Deduction can be claimed from 2018 to 2021 and extended the deduction over a thirty-year period rather than seven. No change in taxpayer liability. |
Corporate Income |
2018 Income Year |
$20.3 |
$34.0 |
| Connecticut |
Allowed film and digital media production tax credits to be claimed against the Public Services Companies Tax at a discount. It was previously able to be claimed against corporate income tax and the insurance premiums tax. |
Corporate Income |
10/31/2017 |
$1.4 |
$3.3 |
| Connecticut |
Increased the excise tax rate on cigarettes from $3.90 to $4.35 per pack and the tax rate on snuff from $1.00 per ounce to $3.00 per ounce. Effective Dec. 1, 2017. |
Tobacco |
12/1/2017 |
$35.0 |
$50.0 |
| Connecticut |
Modified the hospital provider tax by establishing a formula for calculating the tax rate on inpatient and outpatient hospital services based on the amount of tax revenue specified for the given fiscal year. |
Health Care |
11/21/2017 |
$343.9 |
$343.9 |
| Connecticut |
Ceased issuing tax credits for certain motion pictures through insurance premium taxes. Effective Oct. 31, 2017. |
Other |
10/31/2017 |
$4.0 |
$4.0 |
| Connecticut |
Made the three-tier credit cap on insurance premiums tax permanent. No change in taxpayer liability. |
Other |
1/1/2017 |
$17.4 |
$19.0 |
| Connecticut |
Reduced the insurance premium tax rate from 1.75 percent to 1.5 percent. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
-$11.0 |
-$22.4 |
| Connecticut |
Repealed 10 percent Admissions Tax Exemptions for various venues. Effective Dec. 1, 2017. |
Other |
12/1/2017 |
$2.0 |
$2.0 |
| Connecticut |
Adopted federal exemption levels for Estate and Gift Tax. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
N.A. |
-$15.6 |
| Connecticut |
Lowered lifetime cap from $20 million to $15 million on Gift and Estate Tax. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
N.A. |
N.A. |
| Connecticut |
Imposed a 25 cent fee on ridesharing services (e.g., Uber & Lyft) on each ride originating in Connecticut. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$3.0 |
$5.0 |
| Connecticut |
Established a $35 fee for auto trade-ins payable by the dealer. Effective Dec. 1, 2017. |
Fee |
12/1/2017 |
$2.6 |
$5.3 |
| Connecticut |
Increased motor vehicle registration fee by $10 to support the new "Passport to Parks" fund. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$8.0 |
$16.0 |
| Connecticut |
Increased the state fee for criminal history record checks from $50 to $75. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$1.7 |
$2.6 |
| Connecticut |
Increase state fees to cover administrative costs per study and recommendation by Office of Policy and Management. Effective July 1, 2018. |
Fee |
7/1/2018 |
N.A. |
$20.0 |
| Connecticut |
Increased the municipal recording fee from $3 to $10 with the state General Fund retaining $4. Effective Dec. 1, 2017. |
Fee |
12/1/2017 |
$1.2 |
$1.7 |
| Connecticut |
Increased registration fee for broker-dealers and investment advisers by $25. Effective Dec. 1, 2017. |
Fee |
12/1/2017 |
$5.2 |
$5.2 |
| Connecticut |
Authorized Department of Revenue Services (DRS) "Fresh Start" Tax Collection Initiative. The initiative consists of the following activities: 1) Extensive targeted taxpayer outreach and a limited general awareness promotional campaign; 2) Transfer pricing recovery; 3) Identification of non-filers; 4) Compliance sweeps targeting unregistered and delinquent business taxpayers; 5) Sales and use tax desk audits driven by more frequent permit renewal; 6) Expanded data matching and financial institutions records matching; and 7) Tax resolution and payment under structured offers of compromise. |
Non-Tax |
10/31/2017 |
$60.0 |
$25.0 |
| Delaware |
Enacted changes to the corporate franchise tax. Increased the maximum annual franchise tax from $180,000 to $200,000 and established a new $250,000 annual tax tier for "large corporate filers," effective Jan 1., 2017. Also, increased the late filing penalty from $300 to $500, effective Aug. 1, 2017. |
Corporate Income |
1/1/2017 |
$116.1 |
$116.1 |
| Delaware |
Added vapor as a type of tobacco product and increased tobacco related taxes. The tax on cigarettes increased from $1.60 to $2.10 per pack and the tax on all tobacco products (other than vapor products, moist snuff, and cigarettes) increased from 15 percent of the wholesale price to 30 percent of the wholesale price, effective Sept. 1, 2017. This bill also imposed tax of 5 cents per fluid millimeter of vapor product, and increased the tax on moist snuff from 54 cents per ounce to 92 cents per ounce, effective Jan. 1, 2018. Finally, the bill increased the fees charged for retail tobacco product licenses, effective Sept. 1, 2017. |
Tobacco |
09/01/17 for cigarettes and 01/01/18 for vapor products |
$11.9 |
$17.8 |
| Delaware |
Increased the alcoholic beverage tax rates for beer, wine, and spirits containing more than 25 percent ethyl alcohol by volume. The rate for beer was increased by 1 cent per 12 ounce can, wine, 3 cents per 5 ounce serving, and spirits 15 cents per 750 mL bottle. Effective Sept. 1, 2017. |
Alcohol |
9/1/2017 |
$5.2 |
$7.2 |
| Delaware |
Eliminated the Estate Tax, effective Dec. 31, 2017. The estimated revenue loss is -$3.75 million in FY 2019 and -$5 million in FY 2020. |
Other |
12/31/17 |
N.A. |
-$3.8 |
| Delaware |
Increased the real estate transfer tax received by the state by 1.0 percent, effective Aug. 1, 2017. The Real Estate Transfer Tax is imposed on real estate transactions at the time of document recordings with each County Recorder of Deeds Office. |
Other |
8/1/17 |
$45.6 |
$72.9 |
| Delaware |
Implemented an across-the-board increase to the filing fees associated with the Department of Insurance filings. The increased revenue will be used to supplement the General Fund. |
Fee |
7/1/2017 |
$4.6 |
$4.6 |
| Florida |
Increased the corporate income tax credit for brownfield cleanup by $5 million per year. |
Corporate Income |
7/1/2017 |
-$5.0 |
-$5.0 |
| Florida |
Increased the corporate income tax credit for research expenses for calendar year 2018 from $9 million to $16.5 million. |
Corporate Income |
7/1/2017 |
-$5.4 |
-$2.1 |
| Florida |
Extended the corporate income tax credit for community contributions indefinitely at $14 million per year. It was originally set to expire after 2018-2019 Fiscal Year. No change in taxpayer liability. |
Corporate Income |
7/1/2017 |
N.A. |
-$14.0 |
| Florida |
Enacted a sales tax exemption for resale of admissions to tax-exempt entity. Effective Jan. 1, 2018. |
Sales |
1/1/2018 |
-$1.2 |
-$3.1 |
| Florida |
Enacted a sales tax exemption for certain animal and aquaculture health care products. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$2.7 |
-$2.7 |
| Florida |
Created a back-to-school sales tax holiday for certain clothing, school supplies, and computers. Effective from Aug. 4 to Aug. 6, 2017. |
Sales |
8/4/2017 |
-$33.2 |
N.A. |
| Florida |
Reduced the sales tax rate on rental of real property from 6 percent to 5.8 percent. Effective Feb. 1, 2018. |
Sales |
2/1/2018 |
-$25.4 |
-$63.9 |
| Florida |
Enacted a disaster preparedness sales tax holiday from June 1 through June 7, 2018. |
Sales |
6/1/2018 |
-$4.5 |
N.A. |
| Florida |
Established a sales tax exemption for construction materials in rural areas of opportunity. Effective July 1, 2017. |
Sales |
7/1/2017 |
N.A. |
-$6.0 |
| Florida |
Established a sales tax exemption for feminine hygiene products. Effective Jan. 1, 2018. |
Sales |
1/1/2018 |
-$4.8 |
-$11.3 |
| Florida |
Established a sales tax and gross receipts tax exemption for data center property meeting certain criteria and constructed between July 1, 2017 and June 30, 2022. |
Sales |
7/1/2017 |
-$0.9 |
-$1.4 |
| Florida |
Established a property tax exemption for assisted living facilities. Effective Jan. 1, 2017. |
Property |
1/1/2017 |
-$6.9 |
-$7.0 |
| Florida |
Provided a 50 percent property tax discount for certain affordable housing properties. Effective Jan. 1, 2018. |
Property |
1/1/2018 |
$0.0 |
-$25.8 |
| Florida |
Exempted renewable energy source devices from the tangible personal property tax. Effective Jan. 1, 2018. |
Property |
1/1/2018 |
$0.0 |
-$5.3 |
| Florida |
Enacted a property tax exemption for totally and permanently disabled first responders and surviving spouses. Effective Jan. 1, 2017. |
Property |
1/1/2017 |
-$2.8 |
-$2.8 |
| Florida |
Reduced the surcharge from 1.5 percent to 1.0 percent on building permits. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$2.9 |
-$2.9 |
| Florida |
Reduced or repealed building inspection fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$5.6 |
-$6.5 |
| Florida |
Repealed various Department of Agriculture and Consumer Services fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$2.2 |
-$2.2 |
| Florida |
Repealed the supplemental pesticide registration fee, which was $630 per brand biennially. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$1.9 |
-$1.9 |
| Florida |
Accelerated corporate income tax payments. Made end-of-fiscal year payments due Friday before June 30, which falls on a weekend, rather than due the Monday after. |
Non-Tax |
6/29/2018 |
$83.9 |
N.A. |
| Georgia |
Enacted a Historic Downtown Revitalization Tax Credit. This credit applies to any certified investors who acquire and develop property in a revitalization zone on or after Jan. 1, 2018. Additional credits are available for each new full-time equivalent job created in this district. This credit will be terminated on Dec. 31, 2027 unless reauthorized by the legislature prior to this date. These credits can be used toward corporate or personal income tax liability. |
Personal Income |
1/1/2018 |
No Estimate |
-$1.0 |
| Georgia |
Created an nonrefundable nontransferable income tax credit for certain expenditures by a production company for live or recorded musical or theatrical performances. A qualified production company will receive a tax credit equal to 15 percent of qualified expenditures with the option of an additional 5 percent credit for qualified production expenditures occurring in designated counties. These credits are available beginning on Jan. 1, 2018 and is set to expire on Jan. 1, 2023. These credits can be used toward corporate or personal income tax liability. |
Personal Income |
1/1/2018 |
-$1.1 |
-$5.0 |
| Georgia |
Enacted the Georgia Entertainment Industry Post-production Investment Act. This act provides a 20 percent income tax credit on all qualified postproduction expenditures incurred by a post production company. An additional 10 percent credit is allowed if the qualified postproduction expenditures were incurred in the state of Georgia, and an additional 5 percent credit is allowed if these expenditures occurred in a designated county. These credits are available beginning Jan. 1, 2018 and will expire on Jan. 1, 2023. These credits can be used toward corporate or personal income tax liability. Additionally, this act modified and removed the sunset date for income tax credits for interactive entertainment companies. |
Personal Income |
1/1/2018 |
-$5.1 |
-$14.8 |
| Georgia |
Enacted an income tax credit for qualified education donations to the Public Education Innovation Fund. These credits can be used toward personal or corporate income tax liability. The credits are effective Jan. 1, 2018 to Dec. 31, 2020. |
Personal Income |
1/1/2018 |
-$5.0 |
-$5.0 |
| Georgia |
Increased the tax credits available to individuals or entities that make contributions to rural hospital organizations. This legislation also changed the program cap to a flat $60 million per tax year, rather than $50 million in FY 2017, $60 million in FY 2018, and $90 million in FY 2019. These credits can be used towards either personal or corporate income tax liability. The credits set to expire on Dec. 31, 2019. |
Personal Income |
1/1/2017 |
-$5.0 |
$5.0 |
| Georgia |
Enacted a Historic Downtown Revitalization Tax Credit. This credit applies to any certified investors who acquire and develop property in a revitalization zone on or after Jan. 1, 2018. Additional credits are available for each new full-time equivalent job created in this district. This credit will be terminated on Dec. 31, 2027 unless reauthorized by the legislature prior to this date. These credits can be used toward corporate or personal income tax liability. Out year fiscal impacts are expected to be -$1.9 million in FY 2020. |
Corporate Income |
1/1/2018 |
No Estimate |
-$1.0 |
| Georgia |
Eliminated the corporate net worth tax on corporations with a value less than $100,000. Effective Jan. 1, 2018. |
Corporate Income |
1/1/2018 |
-$1.2 |
-$4.3 |
| Georgia |
Created an nonrefundable nontransferable income tax credit for certain expenditures by a production company for live or recorded musical or theatrical performances. A qualified production company will receive a tax credit equal to 15 percent of qualified expenditures with the option of an additional 5 percent credit for qualified production expenditures occurring in designated counties. These credits are available beginning on Jan. 1, 2018 and is set to expire on Jan. 1, 2023. These credits can be used toward corporate or personal income tax liability. |
Corporate Income |
1/1/2018 |
-$1.1 |
-$5.0 |
| Georgia |
Enacted the Georgia Entertainment Industry Post-production Investment Act. This act provides a 20 percent income tax credit on all qualified postproduction expenditures incurred by a post production company. An additional 10 percent credit is allowed if the qualified postproduction expenditures were incurred in the state of Georgia, and an additional 5 percent credit is allowed if these expenditures occurred in a designated county. These credits are available beginning Jan. 1, 2018 and will expire on Jan. 1, 2023. These credits can be used toward corporate or personal income tax liability. Additionally, this act modified and removed the sunset date for income tax credits for interactive entertainment companies. |
Corporate Income |
1/1/2018 |
-$5.1 |
-$14.8 |
| Georgia |
Enacted an income tax credit for qualified education donations to the Public Education Innovation Fund. These credits can be used toward personal or corporate income tax liability. The credits are effective Jan. 1, 2018 to Dec. 31, 2020. |
Corporate Income |
1/1/2018 |
-$5.0 |
-$5.0 |
| Georgia |
Increased the tax credits available to individuals or entities that make contributions to rural hospital organizations. This legislation also changed the program cap to a flat $60 million per tax year, rather than $50 million in FY 2017, $60 million in FY 2018, and $90 million in FY 2019. These credits can be used towards either personal or corporate income tax liability. The credits set to expire on Dec. 31, 2019. |
Corporate Income |
1/1/2017 |
-$5.0 |
$5.0 |
| Georgia |
Enacted a sales and use tax exemption on materials used to maintain concrete mixer trucks. These items are exempted from the state's 4 percent sales tax rate. Effective July 1, 2017 to July 1, 2020. |
Sales |
7/1/2017 |
-$1.0 |
-$1.0 |
| Georgia |
Enacted sales tax exemptions on building materials for the expansion of theatres containing an art museum and symphonic hall and tickets to fine arts performances. These items are exempted from the state's 4 percent sales tax rate. Effective July 1, 2017 to Jan. 1, 2019. |
Sales |
7/1/2017 |
-$4.0 |
-$4.0 |
| Georgia |
Changed the Title Ad Valorem Tax. Now taxpayers pay on total amount of payments for a leased vehicle rather than value of the leased vehicle. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
-$23.3 |
-$55.4 |
| Georgia |
Increased the commercial drivers license fee from $20 to $32. Effective July 1, 2017. |
Fee |
7/1/2017 |
No estimate. |
No estimate. |
| Georgia |
Increased various hunting and fishing licenses fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
$11.6 |
$11.6 |
| Georgia |
Extended the hospital provider fee through June 30, 2020. |
Fee |
7/1/2017 |
$310.0 |
$336.0 |
| Hawaii |
Added three new income tax brackets for married taxpayers filing jointly with taxable income over $300,000, heads of household with taxable income over $225,000, and single individuals over $150,000. These brackets are set at 9, 10, and 11 percent. Previously the top marginal income tax rate was 8.25 percent. |
Personal Income |
1/1/2018 |
N.A. |
$50.7 |
| Hawaii |
Enacted an Earned Income Tax Credit. Effective Jan. 1, 2018 to Dec. 31, 2022. Qualifying individuals can claim a nonrefundable state earned income tax credit equal to 20 percent of the federal earned income tax credit. |
Personal Income |
1/1/2018 |
N.A. |
-$16.7 |
| Hawaii |
Made food tax credit permanent. No change in taxpayer liability. |
Personal Income |
1/1/2018 |
$0.0 |
-$6.5 |
| Hawaii |
Extended the state film tax credit until 2026. Capped the annual amount of credits that may be claimed at $35 million. Effective Jan. 1, 2018. No change in taxpayer liability. |
Corporate Income |
1/1/2018 |
$0.0 |
-$35.0 |
| Hawaii |
Enacted a general excise tax exemption for qualified affordable housing projects effective July 1, 2017 to June 30, 2022. |
Sales |
7/1/2017 |
-$7.0 |
-$7.0 |
| Idaho |
Increased the credit for applicable college savings program. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
-$1.1 |
-$1.1 |
| Idaho |
Removed additional registration fees for gasoline hybrid vehicles. The old rate of $75 was eliminated effective July 1, 2017. |
Fee |
7/1/2017 |
-$1.0 |
-$1.0 |
| Idaho |
Increased various resident and nonresident hunting license fees. Effective May 1, 2017. |
Fee |
5/1/2017 |
$2.0 |
$2.0 |
| Idaho |
Increased various resident and non resident fishing license fees. Effective May 1, 2017. |
Fee |
5/1/2017 |
$3.0 |
$3.0 |
| Illinois |
Increased personal income tax rate from a flat rate of 3.75 percent to a flat rate of 4.95 percent. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
$4453.0 |
N.A. |
| Illinois |
Set income limits on certain credits and exemptions. Effective Jan. 1, 2017. |
Personal Income |
1/1/2017 |
$96.0 |
N.A. |
| Illinois |
Increased the state's Earned Income Tax Credit (EITC). For Tax Year 2017 the EITC is increased to 14 percent of the federal EITC. Beginning on or after Jan. 1, 2018 the state's EITC is increased to 18 percent of the federal credit. |
Personal Income |
1/1/2017 |
-$94.0 |
N.A. |
| Illinois |
Increased the K-12 Education Expense Credit for $750 per family for all qualifying families. Effective Dec. 31, 2017, this credit is not allowed if the taxpayer's adjusted gross income for the taxable year exceeds $500,000 (married filing jointly) or $250,000 for all other returns. |
Personal Income |
12/31/2017 |
-$35.0 |
N.A. |
| Illinois |
Set income limits on the Illinois Property Tax Credit. For tax years on or after Jan 1., 2017 the property tax credit is not allowed for taxpayer's with an adjusted gross income exceeding $500,000 (married filing jointly) or $250,000 for all other returns. |
Personal Income |
TY 2017 |
N.A. |
N.A. |
| Illinois |
Increased corporate income tax rate from 5.25 percent to 7.0 percent. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
$514.0 |
N.A. |
| Illinois |
Closed corporate tax loopholes including the Domestic Production Activities Deduction and the noncombination rule for unitary businesses. Effective on or after Dec. 31, 2017. Closed several corporate tax loopholes. Effective Dec. 31, 2017. |
Corporate Income |
12/31/2017 |
$125.0 |
N.A. |
| Illinois |
Reinstated the Research and Development Credit. The credit is retroactive for Tax Year 2016. |
Corporate Income |
2016 Tax Year (Retroactive) |
-$70.0 |
N.A. |
| Illinois |
Eliminated the current 20 percent exemption from sales of gasohol. Effective July 1, 2017. The exemptions for ethanol and biodiesel fuels are extended through Dec. 31, 2023. |
Corporate Income |
7/1/2017 |
$100.0 |
N.A. |
| Illinois |
Expanded the Manufacturing and Assembling Machinery and Equipment exemption to include graphic arts machinery and equipment. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$10 |
N.A. |
| Indiana |
Increased deduction for Military Retirement and Survivor's Benefits. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
-$2.8 |
| Indiana |
Extended an existing state and local NBA All-Star Game tax exemption. All property owned by the National Basketball Association (NBA) and its affiliates, revenue of the NBA and its affiliates, expenditures and transactions of the NBA and its affiliates in connection with a NBA All-Star Weekend, and resulting from holding the associated events in Indiana or making preparatory advance visits to Indiana in connection with a NBA All-Star Weekend are exempt from all state and local taxes. The exemption does not apply to salaries and wages paid to employees of the NBA and its affiliates that are ordinarily subject to Indiana state and local income taxation. If a NBA All-Star weekend is held in Indiana, the foregone revenue could be significant. However, this could be offset by a potentially significant increase in other tax revenue generated from the events. No change in taxpayer liability. |
Personal Income |
7/1/2017 |
$0.0 |
$0.0 |
| Indiana |
Increased the cap for School Scholarship Income Tax Credits. This credit is available for individuals or corporations who donate to scholarship granting organizations. Cap is increased to $12.5 million in Fiscal Year 2018, and to $14 million each year thereafter. The estimated fiscal impact is between -$1.2 and -$2.4 million in FY 2018 and -$3.0 and -$3.6 million in FY 2019. Effective July 1, 2018. |
Personal Income |
7/1/2018 |
-$1.8 |
-$3.3 |
| Indiana |
Removed the Dec. 31, 2020 sunset date for the Venture Capital Investment tax credit. No change in taxpayer liability. |
Personal Income |
1/1/2018 |
$0.0 |
N.A. |
| Indiana |
Removed the Dec. 31, 2020 sunset date for the Hoosier Business Investment tax credit. No change in taxpayer liability. |
Personal Income |
1/1/2018 |
$0.0 |
N.A. |
| Indiana |
Expanded the eligibility for the dependent exemption. Change was originally enacted in 2016. |
Personal Income |
1/1/2018 |
N.A. |
-$4.7 |
| Indiana |
Phased in rate reduction on the Individual Income Tax from 3.4 percent in Tax Year 2014 to 3.23 percent in Tax Year 2017. This change was originally enacted in 2013. |
Personal Income |
The new phased down rate is effective at the beginning of each tax year. |
-$272 |
-$289 |
| Indiana |
Removed the Dec. 31, 2020 sunset date for the Hoosier Business Investment tax credit. No change in taxpayer liability. |
Corporate Income |
1/1/2018 |
$0.0 |
N.A. |
| Indiana |
Removed the Dec. 31, 2020 sunset date for the Venture Capital Investment tax credit. No change in taxpayer liability. |
Corporate Income |
1/1/2018 |
$0.0 |
N.A. |
| Indiana |
Extended an existing state and local NBA All-Star Game tax exemption. All property owned by the National Basketball Association (NBA) and its affiliates, revenue of the NBA and its affiliates, expenditures and transactions of the NBA and its affiliates in connection with a NBA All-Star Weekend, and resulting from holding the associated events in Indiana or making preparatory advance visits to Indiana in connection with a NBA All-Star Weekend are exempt from all state and local taxes. The exemption does not apply to salaries and wages paid to employees of the NBA and its affiliates that are ordinarily subject to Indiana state and local income taxation. If a NBA All-Star weekend is held in Indiana, the foregone revenue could be significant. However, this could be offset by a potentially significant increase in other tax revenue generated from the events. No change in taxpayer liability. |
Corporate Income |
7/1/2017 |
$0.0 |
N.A. |
| Indiana |
Increased the cap for School Scholarship Income Tax Credits. This credit is available for individuals or corporations who donate to scholarship granting organizations. Cap is increased to $12.5 million in Fiscal Year 2018, and to $14 million each year thereafter. The estimated fiscal impact is between -$1.2 and -$2.4 million in FY 2018 and -$3.0 and -$3.6 million in FY 2019. Effective July 1, 2018. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| Indiana |
Continued to phase in the reduction of the corporate income tax from 8.5 percent in FY 2012 to 6.0 percent in FY 2018. In the 2014 session the corporate income tax rate was further phased down from 6.5 percent in FY 2016 to 6.0 percent in FY 2018 and 5.75 percent in FY 2019. The rate will continue to phase down to 4.9 percent in FY 2022 and thereafter. The phased down rate becomes effective at the beginning of each fiscal year. |
Corporate Income |
The new phased down rate is effective at the beginning of each fiscal year. |
-$176 |
-$201 |
| Indiana |
Continued to phase in the reduction of the Financial Institution Tax (FIT) from 8.5 percent in Calendar Year 2013 to 6.5 percent in CY 2017. The law also changed the distributions of the FIT revenues. In the 2014 session the FIT rate was further phased down from 6.5 percent in CY 2018, 6.25 percent in CY 2019, and 4.9 percent in CY 2023 and thereafter. The new phased down rate becomes effective at the beginning of each calendar year. |
Corporate Income |
The new phased down rate is effective at the beginning of each calendar year. |
-$23.0 |
-$24.0 |
| Indiana |
Enacted a sales tax exemption for components of a drainage water management system designed to facilitate controlled water drainage on agricultural land used for crop production. The fiscal impact for this exemption ranges from -$0.1 million to -$2.4 million annually. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$1.25.0 |
-$1.25 |
| Indiana |
Expanded the current sales tax exemption for prosthetic devices to include devices that are acquired without a prescription or drug order if they are fitted or dispensed by a person licensed or registered for that purpose. The fiscal impact for this change is indeterminable, but may reduce sales tax revenue by a significant amount. Effective July 1, 2017. |
Sales |
7/1/2017 |
Indeterminable, but potentially significant decrease. |
Indeterminable, but potentially significant decrease. |
| Indiana |
Exempted special fuels from use tax. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$25.0 |
-$27.8 |
| Indiana |
Extended an existing state and local NBA All-Star Game tax exemption. All property owned by the National Basketball Association (NBA) and its affiliates, revenue of the NBA and its affiliates, expenditures and transactions of the NBA and its affiliates in connection with a NBA All-Star Weekend, and resulting from holding the associated events in Indiana or making preparatory advance visits to Indiana in connection with a NBA All-Star Weekend are exempt from all state and local taxes. The exemption does not apply to salaries and wages paid to employees of the NBA and its affiliates that are ordinarily subject to Indiana state and local income taxation. If a NBA All-Star weekend is held in Indiana, the foregone revenue could be significant. However, this could be offset by a potentially significant increase in other tax revenue generated from the events. No change in taxpayer liability. |
Sales |
7/1/2017 |
$0.0 |
N.A. |
| Indiana |
Extended an existing state and local NBA All-Star Game tax exemption. All property owned by the National Basketball Association (NBA) and its affiliates, revenue of the NBA and its affiliates, expenditures and transactions of the NBA and its affiliates in connection with a NBA All-Star Weekend, and resulting from holding the associated events in Indiana or making preparatory advance visits to Indiana in connection with a NBA All-Star Weekend are exempt from all state and local taxes. The exemption does not apply to salaries and wages paid to employees of the NBA and its affiliates that are ordinarily subject to Indiana state and local income taxation. If a NBA All-Star weekend is held in Indiana, the foregone revenue could be significant. However, this could be offset by a potentially significant increase in other tax revenue generated from the events. No change in taxpayer liability. |
Alcohol |
7/1/2017 |
$0.0 |
N.A. |
| Indiana |
Increased Gasoline Tax by $0.10/gallon from $0.18/gallon to $0.28/per gallon and provided for an annual adjustment for inflation. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$310.0 |
$336.0 |
| Indiana |
Increased Special Fuels Tax by $0.10/gallon from $0.16/gallon to $0.26/per gallon and provided for an annual adjustment for inflation. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$119.0 |
$132.0 |
| Indiana |
Increased Motor Carrier Surcharge Tax by $0.10/gallon from $0.11/gallon to $0.21/per gallon and provided for an annual adjustment for inflation. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$112.0 |
$120.0 |
| Indiana |
Extended an existing state and local NBA All-Star Game tax exemption. All property owned by the National Basketball Association (NBA) and its affiliates, revenue of the NBA and its affiliates, expenditures and transactions of the NBA and its affiliates in connection with a NBA All-Star Weekend, and resulting from holding the associated events in Indiana or making preparatory advance visits to Indiana in connection with a NBA All-Star Weekend are exempt from all state and local taxes. The exemption does not apply to salaries and wages paid to employees of the NBA and its affiliates that are ordinarily subject to Indiana state and local income taxation. If a NBA All-Star weekend is held in Indiana, the foregone revenue could be significant. However, this could be offset by a potentially significant increase in other tax revenue generated from the events. No change in taxpayer liability. |
Other |
7/1/2017 |
$0.0 |
N.A. |
| Indiana |
Changed the effective date from July 1, 2017, to July 1, 2018, of a provision that will require a travel facilitator to collect sales tax and make the rental of rooms in a house, condominium, or apartment for less than 30 days subject to sales tax. |
Non-Tax |
4/28/2017 |
Indeterminable, but potentially significant decrease. |
N.A. |
| Indiana |
Enacted a $15 Transportation Improvement Fee that is assessed on all passenger vehicles. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$43.0 |
$85.0 |
| Indiana |
Increased fee for International Registration Plan by 25 percent. Effective July 1, 2017. |
Fee |
7/1/2017 |
$22.0 |
$22.0 |
| Indiana |
Enacted a supplemental registration fee for electric and hybrid vehicles. The fee is assessed at $150 for electric vehicles and $50 for hybrid vehicles. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$3.6 |
$8.1 |
| Indiana |
Exempted trailers from registration fees. Old fee was assessed at $8.75/trailer. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$0.5 |
-$0.5 |
| Indiana |
Increased fee for automated record keeping from $5 to $20. Effective July 1, 2017. |
Fee |
7/1/2017 |
$6.8 |
$6.8 |
| Iowa |
Enacted legislation subjecting online e-cigarette sales to the state sales tax rate of 6.0 percent. Effective July 1, 2017. |
Sales |
7/1/2017 |
$1.0 |
$1.1 |
| Iowa |
Modified unsecured appearance bond fee, fine, and surcharge. Provides that an unsecured appearance bond for State or local traffic violations, and for scheduled violations under Iowa Code sections 805.8A, 805.8B, and 805.8C, shall equal 1.5 times the minimum fine and applicable surcharge, plus court costs. |
Fee |
7/1/2017 |
$3.0 |
$3.0 |
| Kansas |
Enacted personal income tax reform expected to increase general fund revenue by $591 million in FY 2018 and $633 million in FY 2019. This bill repeals the exemption for non-wage business income, restores the third income tax bracket, and increases the rates of each bracket to 2.9, 4.9, and 5.2 percent, respectively. Previous law provided for two brackets at 2.7 percent and 4.6 percent. $270.1 million of the revenue increase in FY 2018 is attributable to the repeal of the non-wage personal income tax exemption, and $320.9 percent of the revenue increase in FY 2018 is attributable to the restoration of the third income tax bracket and rate increase. |
Personal Income |
Tax Year 2017 |
$591.0 |
$633.0 |
| Kansas |
Expanded the Tax Credit for Low Income Students Scholarship Program. Effective July 1, 2018. |
Personal Income |
7/1/2018 |
-$9.0 |
-$9.0 |
| Kansas |
Delayed the effective date and reduced the rate of tax on electronic cigarettes. Under previous law, a tax rate of $.0.20 per milliliter of consumable material in electronic cigarettes was imposed as of Jan. 1, 2017. This effective date was delayed to July 1, 2017 and the rate was reduced to $0.05 per milliliter. |
Tobacco |
7/1/2017 |
-$1.6 |
-$1.5 |
| Kansas |
Reduced insurance premiums taxes as a result of a change in law providing that a privilege fee on HMOs will no longer be deposited in the State General Fund. Effective July 1, 2018. |
Other |
7/1/2018 |
N.A. |
-$72.5 |
| Kansas |
Decelerated the sales tax remittance schedule for a number of retailers. Effective Jan. 1, 2018. |
Non-Tax |
1/1/2018 |
-$2.7 |
N.A. |
| Kentucky |
Enacted sales and use tax credit for the purchase of aircraft fuel. Tax credit is equal to the amount of sales tax due exceeding $1 million each fiscal year. Applies to persons who contract with one or more certificated air carriers for the transportation by of persons, property, or mail by air. Effective July 29, 2017. |
Sales |
7/29/2017 |
-$3.0 |
-$3.0 |
| Louisiana |
Eliminated the nonrefundable per-child tax credit for K-12 educational expenses. The credit is currently $18 per child, but scheduled to return to $25 per child on July 1, 2018. Elimination effective for the 2017 tax year. |
Personal Income |
TY 2017 |
$9.2 |
$12.8 |
| Louisiana |
Modified the alternative fuel vehicle conversion tax credit. Lowers the credit rate to 30 percent (currently 36 percent, then 50 percent in FY 2019). This change makes the credit nonrefundable, and limits the applicability of the credit with regard to fueling equipment. Effective Jan. 1, 2018 |
Personal Income |
1/1/2018 |
$0.6 |
$1.6 |
| Louisiana |
Provided an exclusion from the gross income of an -out-of-state individual or business for the income earned while in the state providing defined disaster response or emergency related services. Applicable to tax periods beginning in 2018. |
Personal Income |
TY 2018 |
N.A. |
Decrease. |
| Louisiana |
Modified the tax credits available for contributions to student tuition organizations that fund private school tuition costs for participating students. The credit is nonrefundable (From a rebate), and made available only to contributors that file a state income tax return. Effective for contributions made from Jan. 1, 2018 |
Personal Income |
1/1/2018 |
N.A. |
Increase. |
| Louisiana |
Enacted legislation that provides for the payment of tax credits that had been denied to taxpayers claiming credit for solar energy systems as a result of aggregate credit caps in place when they filed their tax returns. Credits are due to be paid in three equal installments beginning in FY 2018. |
Personal Income |
FY 2018 |
-$5.0 |
-$5.0 |
| Louisiana |
Modified the existing tax credit available to physicians and dentists who are currently located in certain under-served areas of the state (up to $3,600 currently, up to $5,000 after July 1, 2018). Changes the definition of under-served areas and allows eligibility for nurse practitioners. Total program is capped at $1.5 million per year, and terminated after December 31, 2020. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
-$1.0 |
| Louisiana |
Revised the film tax credit program. Credit claims are continued at a maximum of $180 million per year indefinitely, although under-realizations in one year can increase the cap in the following year. Credit issuances are capped at $150 million per year. Direct buyback of credits is increased to 90 percent of face value (from 85 percent), and full face value of buyback credits is to be charged against the claims payment cap. Effective for applications made from July 1, 2017. No new credits can be issued from July 1, 2025. |
Corporate Income |
7/1/2017 |
Stabilize costs. No estimate. |
Stabilize costs. No estimate. |
| Louisiana |
Revised the musical and theatrical production tax credit program. Credit issuances are capped at $10 million per year, although under-issuance in one year can increase the issuance cap in the following year. No new credits can be issued from July 1, 2025. |
Corporate Income |
7/1/2017 |
Stabilize costs. No estimate. |
Stabilize costs. No estimate. |
| Louisiana |
Extended participant entry into the Enterprise Zone program by four years from July 1, 2017 to July 1, 2021. Net receipts will be lower than they would otherwise be as program participation continues. No change in taxpayer liability. |
Corporate Income |
7/1/2017 |
Decrease |
Decrease |
| Louisiana |
Terminated participant entry into the corporate tax apportionment program, the angel investor tax credit, the urban revitalization tax credit program, and accelerates the repeal of the Motion Picture Incentive Act, on either July 2017 or July 1, 2021. |
Corporate Income |
Various effective dates |
N.A |
Increase. |
| Louisiana |
Prohibited new participant entry to a number of incentive/subsidy programs ranging from July 1, 2017 to July 1, 2022. Also makes extensive changes to the Quality Jobs Program (QJP) of payroll subsidy. Most of the net revenue gain from the bill comes from changes to QJP that constrain participation in the program. The program is expected to produce a revenue loss of $10.4 million in FY 2020. |
Corporate Income |
7/1/2017 |
N.A |
N.A |
| Louisiana |
Expanded participation and extended to Jan. 1, 2021 to sound recording tax credit program. Existing program credit cap of $2.16 million per year is maintained. Participation has never approached cap, but with this bill's expansion of eligible potential participants, credits above historical norm are possible, increasing state fiscal exposure above utilization of the current credit. Effective July 1, 2017. |
Corporate Income |
8/1/2017 |
N.A |
-$2.0 |
| Louisiana |
Extended the Tax Free Shopping Program for foreign tourist sales tax exemption, for six more years until July 1, 2023. No change in taxpayer liability. |
Sales |
6/22/2017 |
-$1.2 |
-$1.2 |
| Louisiana |
Expanded the type of construction contracts that are afforded protection from sales tax increases during the contract period. Substantial exposure to revenue loss is possible. Applicable to any additional sales taxes enacted on or after July 1, 2017. |
Sales |
7/1/2017 |
Decrease |
Decrease |
| Louisiana |
Enacted legislation that created the Louisiana Uniform Local Sales Tax Board and provisions. Dedicated up to 1 percent of state sales tax receipts from remote sellers should federal law be passed that required remote sellers to collect and remit state and local sales tax. This tax change is contingent upon federal law. |
Sales |
6/16/2017 |
Decrease |
Decrease |
| Louisiana |
Re-established a severance tax reduction for wells inactive for at least two years or orphaned for at least five years. Inactive receive a 50 percent tax rate reduction for ten years, orphans a 75 percent reduction for ten years. Well participation certifications can be delayed in any fiscal years if severance tax receipts from these wells exceeds $15 million, and certifications must be made by June 30, 2023. Effective July 1, 2018. |
Other |
7/1/2018 |
N.A |
N.A |
| Louisiana |
Lowered the current Telecommunications Tax for the Deaf to 4.5 cents per line per month (from 5 cents), and expands the applicable base to include wireless services. Effective Oct. 1, 2017. |
Other |
10/1/2017 |
$3.5 |
$4.7 |
| Louisiana |
Expanded the property eligible for the inventory tax credit reimbursement for local ad valorem taxes paid to include rental equipment used in the construction, mining, and forestry industries, as well as general rental centers. This tax change is retroactively applicable to tax periods beginning in 2016. |
Property |
TY 2016 |
Decrease. |
Decrease. |
| Louisiana |
Altered various license fees, fees for background checks, inspection fees, bed fees, and office of motor vehicle fees. |
Fee |
|
$1.0 |
$0.9 |
| Maine |
Citizens approved Question 2 on the on the November 2016 citizens' initiative, which enacted a 3 percent surcharge on taxable income exceeding $200,000 per year beginning with tax years on or after Jan. 1, 2017. Revenue from this tax is earmarked to a fund established for the purpose of improving the ability of the state to reach the annual target of 55 percent for the state share of funding K-12 public education. |
Personal Income |
TY 2017 |
$70.9 |
-$2.2 |
| Maine |
The Maine Legislature repealed the 3 percent surcharge on taxable income exceeding $200,000 per year during the 2017 legislative session. This surcharge was enacted after the approval of Question 2 on the November 2016 citizens' initiatives. |
Personal Income |
TY 2017 |
-$100.1 |
$2.5 |
| Maine |
Question 1 approved on the November 2016 citizen's ballot initiative legalized the possession and use of marijuana by a person 21 years of age or older. This bill places a 10 percent sales tax on sales of retail marijuana and retail marijuana products. Effective Feb. 1, 2018. |
Sales |
2/1/2018 |
$2.3 |
$10.5 |
| Maine |
Increased various driver exam fees. Old rates ranged between $5-30, new rates range between $20-70. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$0.9 |
$1.7 |
| Maryland |
Enacted a nonrefundable credit equal to 50 percent of qualified expenses, or up to $5,000, to renovate an existing home with accessibility and universal visitability features to assist individuals with disabilities. Effective July 1, 2017. Revenue reduction is expected to be $1 million annual beginning in FY 2020. |
Personal Income |
7/1/2017 |
N.A. |
N.A. |
| Maryland |
Extended the employer security clearance costs tax credit through December 31, 2021. Effective July 1, 2017. No change in taxpayer liability. |
Personal Income |
7/1/2017 |
N.A. |
-$1.9 |
| Maryland |
Expanded the research and development tax credit. Increased the aggregate amount of credits that may be approved annually from $9 million to $12 million. The incentive can be credited against personal or corporate income tax. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
-$2.4 |
-$2.6 |
| Maryland |
Exempted up to $15,000 of certain retirement income from personal income tax. Individual qualifies if the individual is at least 55 years old and the retirement income is attributable to employment as a law enforcement officer or as fire, rescue, or emergency services personnel. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
-$3.7 |
-$3.8 |
| Maryland |
Reestablished the exemption for qualified mortgage debt relief up to $100,000 ($200,000 if married filing jointly). The exemption is effective from July 1, 2017 to July 1, 2019. |
Personal Income |
7/1/2017 |
N.A. |
N.A. |
| Maryland |
Extended the employer security clearance costs tax credit through December 31, 2021. Effective July 1, 2017. No change in taxpayer liability. |
Corporate Income |
7/1/2017 |
N.A. |
-$1.9 |
| Maryland |
Expanded the research and development tax credit. Increased the aggregate amount of credits that may be approved annually from $9 million to $12 million. The incentive can be credited against personal or corporate income tax. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
-$2.4 |
-$2.6 |
| Maryland |
Enhanced expensing and bonus depreciation for all manufacturers for property placed into service on or after Jan. 1, 2019 by conforming state law to the maximum aggregate costs of expensing allowed under Section 179 of the Internal Revenue Code (IRC) and to claim any bonus depreciation amounts provided under Section 168(k) of the IRC. Out-year revenue losses due to IRC conformity equal $30.9 million in FY 2020, $6.8 million in FY 2021, and $4.5 million in FY 2022. |
Corporate Income |
6/1/2017 |
N.A. |
N.A. |
| Maryland |
Enacted a refundable credit for qualifying new manufacturing business in certain counties or existing manufacturers in certain counties who create the required number of qualified positions at eligible manufacturing facilities. Credit for up to 10 years is equal to the total wages paid for qualified positions multiplied by 5.75 percent. The total amount of credits issued each fiscal year generally cannot exceed $9 million. Effective for Tax Year 2018. |
Corporate Income |
Beginning Tax Year 2018 |
N.A. |
-$9.0 |
| Maryland |
Enacted an exemption for the first $40 of the taxable price of any backpack or bookbag purchased during the annual tax-free period for back-to-school shopping. Fiscal impact is indeterminate but under one set of assumptions, revenue decrease is estimated to exceed $1 million annually. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$1.0 |
-$1.0 |
| Maryland |
Authorized a refund for purchases of personal property and/or services for use at a manufacturing facility by qualifying manufacturers made on or after Jan. 1, 2018 . Total amount of refunds issued in each fiscal year generally cannot exceed $1.0 million. |
Sales |
1/1/2018 |
N.A. |
-$1.0 |
| Maryland |
Provided for a refund of motor fuel taxes paid for use by a vehicle that is used only to transport the public via demand response trips. Effective Oct. 1, 2017. |
Motor Fuel |
10/1/2017 |
-$0.8 |
-$1.1 |
| Maryland |
Enacted an exemption for 100 percent of the tax imposed on real property owned by a qualifying business at a qualifying manufacturing facility beginning in FY 2018. Revenue decrease estimated to equal $1 million by FY 2022. |
Other |
6/1/2017 |
N.A. |
-$0.4 |
| Maryland |
Extended the qualified plug-in electric vehicle excise tax credit through FY 2020. Termination date is now July 1, 2020. The change also increased the annual amount of incentives available in each fiscal year, but incentive value generally decreased and eligibility requirements were altered. |
Other |
7/1/2017 |
-$3.0 |
-$3.0 |
| Maryland |
Extended the current fee of $0.08/barrel assessed on oil transferred into the state until July 1, 2019. Beginning July 1, 2019 the fee is assessed at $0.05/barrel. These fees are used to fund the Maryland Oil Disaster Containment, Clean-Up and Contingency Fund and Oil Contaminated Site Environmental Cleanup Fund. No change in taxpayer liability. |
Fee |
7/1/2017 |
$2.0 |
$2.6 |
| Massachusetts |
Enacted an Earned Income Tax Credit (EITC) exclusion for out-of-state residents. These are persons who are nonresidents for the entirety of the taxable year. Part EITC Out-of-State Resident Exclusion. With respect to a person who is a nonresident for part of the taxable year, the credit shall be limited to 23 percent of the federal credit, multiplied by the fraction of the year which the person resided in Massachusetts. |
Personal Income |
7/1/2017 |
$10.0 |
N.A. |
| Massachusetts |
Updated 1099-K reporting. Tax now applies to individuals who earn more than $600 from credit or debit card transactions annually. Previously relevant to those making at least $20,000 from 200 or more transactions annually. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
$20.0 |
N.A. |
| Massachusetts |
Enacted a Veterans Hire Tax Credit. This credit allows entities that hire veterans to a tax credit equal to $2,000 for each qualified veteran hired. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
-$1.0 |
-$1.0 |
| Massachusetts |
Placed a cap on the Life Science Tax Incentive. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
$5.0 |
N.A. |
| Massachusetts |
Enacted regulations for accelerated third party sales tax remittance. The previous collection schedule was at the end of month, the new collection schedule is to be determined by the department of revenue. Effective Jan. 1, 2018. |
Non-Tax |
1/1/2018 |
$125.0 |
-$125.0 |
| Michigan |
Enacted a transformational brownfield tax capture. Wages paid to individuals who are physically present and working on the construction, renovation, or other improvement of eligible property as part of an eligible activity within a transformational brownfield. The fiscal impact is unknown. When combined with the value of sales and use tax exemptions, the program is capped at a total of $200 million over all years. |
Personal Income |
7/28/2017 |
Unknown. |
Unknown. |
| Michigan |
Enacted a transformational brownfield tax capture. This resulted in a base change equivalent to 50% of the incremental increase in income tax revenue from individuals domiciled within eligible property subject to a transformational brownfield plan. The fiscal impact of this is unknown. It is capped at 20 years after captures begin, which can be up to five years after the property is approved for inclusion in transformational brownfield plan, and combined with the incremental withholding tax captures provisions, it may not exceed $40 million per year, or $800 million over all years. |
Personal Income |
7/28/2017 |
Unknown. |
Unknown. |
| Michigan |
Enacted a transformational brownfield tax capture. This resulted in a base change of 50 percent of the incremental increase in income tax revenue withholding from individuals employed within eligible property subject to a transformational brownfield plan. The fiscal impact is unknown. It is capped at 20 years after captures begin, which
can be up to 5 years after the property is approved for inclusion in transformational brownfield plan, and combined with the incremental income tax capture provisions, it may not exceed $40 million per year, or $800 million over all years. |
Personal Income |
7/28/2017 |
Unknown. |
Unknown. |
| Michigan |
Enacted a transformational brownfield tax capture. Tax capture attributable to certified new jobs at an eligible business. Income tax withholding attributable to certified new jobs. |
Personal Income |
8/25/2017 |
Unknown. |
Unknown. |
| Michigan |
Enacted a transformational brownfield capture. Sales of tangible personal property for use in an eligible activity on eligible property within a transformational brownfield. The fiscal impact is unknown. When combined with the construction period income tax capture, it is capped at a total of $200 million over all years. |
Sales |
7/28/2017 |
Unknown. |
Unknown. |
| Minnesota |
Federal Conformity - Exclusion for individuals related to charity, transfer up to $100,000 from a traditional IRA or Roth IRA directly to a qualified charity is allowed for individuals age 70 1/2 years. |
Personal Income |
Tax Year 2015 |
-$3.8 |
-$4.0 |
| Minnesota |
Conformed to the federal tax code's Educator Classroom Expense Deduction up to $250. |
Personal Income |
Tax Year 2015 |
-$1.5 |
-$1.6 |
| Minnesota |
Federal Conformity - Section 179 Expensing, 80 percent addback and 5-year recovery. |
Personal Income |
Tax Year 2015 |
$9.1 |
$6.5 |
| Minnesota |
Federal Conformity - 50% Bonus Depreciation for TY 2015 to TY 2017 and 40 percent from TY 2018 and 30 percent for TY 2019 using the 80 percent addback and 5- year recovery method. |
Personal Income |
Tax Year 2015 |
$7.2 |
$3.5 |
| Minnesota |
Federal Conformity - 15 year straight line depreciation for leasehold, restaurant and retail improvements and new restaurants. |
Personal Income |
Tax Year 2015 |
-$0.9 |
-$1.2 |
| Minnesota |
Federal Conformity - Increased phase-out for married joint filers claiming the MN Working Family credit to match the increased phase-out for married joint filers for the federal earned income tax credit. |
Personal Income |
Tax Year 2018 |
N.A. |
-$7.1 |
| Minnesota |
Federal Conformity - Treatment of partnerships interests created by gifts. |
Personal Income |
Tax Year 2016 |
$1.8 |
$1.6 |
| Minnesota |
Provided a subtraction for Social Security benefits. The subtraction ranges from $2,250 to $4,500 depending on filing status and income. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$57 |
-$60.2 |
| Minnesota |
Provided a subtraction for Section 529 Plans. A single taxpayer may subtract up to $1,500, $3,000 for married joint filers, of contributions to any state section 529 college savings plan or prepaid tuition plan. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$2.5 |
-$2.6 |
| Minnesota |
Enacted a nonrefundable Section 529 Plan Tax Credit for contribution to a college savings account established under section 529 of the IRC. The credit equals 50 percent of contributions, up to a maximum of $500. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$7.5 |
-$7.8 |
| Minnesota |
Created a nonrefundable Student Loan Tax Credit for residents who make payments on their own postsecondary education loans. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$26.9 |
-$27.8 |
| Minnesota |
Enacted a nonrefundable Beginning Farmer Tax Credit. Effective Tax Year 2018 and expires after Tax Year 2023. |
Personal Income |
Tax Year 2018 |
N.A. |
-$5.0 |
| Minnesota |
Created a refundable tax credit for taxes paid to Wisconsin. Effective beginning Tax Year 2017 and expires if an income tax reciprocity agreement is in effect. |
Personal Income |
Tax Year 2017 |
-$8.2 |
-$5.8 |
| Minnesota |
Modified the refundable Working Family Credit to allow on reservation earnings of enrolled members of an American Indian Tribe to apply. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$1.6 |
-$1.6 |
| Minnesota |
Modified the refundable Child and Dependent Care Credit to allow start of phase-out to mirror federal child and dependent care credit. ($50,000 FAGI) |
Personal Income |
Tax Year 2017 |
-$16.9 |
-$18.9 |
| Minnesota |
Federal Conformity - Section 179 Expensing, 80 percent addback and 5-year recovery. Effective Tax Year 2015. |
Corporate Income |
Tax Year 2015 |
$3.4 |
$2.5 |
| Minnesota |
Federal Conformity - 50% Bonus Depreciation for TY 2015 to TY 2017 and 40 percent from TY 2018 and 30 percent for TY 2019 using the 80 percent addback and 5- year recovery method. Effective Tax Year 2015 and expires after Tax Year 2019. |
Corporate Income |
Tax Year 2015 |
$15.2 |
$7.3 |
| Minnesota |
Federal Conformity - 15 year straight line depreciation for leasehold, restaurant and retail improvements and new restaurants. Effective Tax Year 2015. |
Corporate Income |
Tax Year 2015 |
-$1.65 |
-$2.4 |
| Minnesota |
Federal Conformity - Reduction in Recognition period for S corporation built in gains. Effective Tax Year 2015. |
Corporate Income |
Tax Year 2015 |
-$1.2 |
-$0.8 |
| Minnesota |
Federal Conformity - Exception Under Subpart F for active financing income. Effective Tax Year 2015. |
Corporate Income |
Tax Year 2015 |
-$4.3 |
-$4.4 |
| Minnesota |
Modified the Research and Development Credit. The second tier rate increased to 4 percent. Effective Tax Year 2017. |
Corporate Income |
Tax Year 2017 |
-$10.6 |
-$8.4 |
| Minnesota |
Modified the definition of "financial institutions" to include non-corporate entities. Effective Tax Year 2017. |
Corporate Income |
Tax Year 2017 |
$5.0 |
$5.0 |
| Minnesota |
Modified the definition of the term "insurance company." Effective Tax Year 2017. |
Corporate Income |
Tax Year 2017 |
$2.0 |
$2.0 |
| Minnesota |
Modified the treatment of gain on certain installment sales of an interest in a Minnesota pass-through entity to be recognized on an accelerated basis. Effective Tax Year 2017. |
Corporate Income |
Tax Year 2017 |
$1.1 |
$2.2 |
| Minnesota |
Modified an exemption for qualified businesses in Greater MN by providing for a refund. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$5.0 |
-$5.0 |
| Minnesota |
Expanded exemption for telecommunication or pay television services machinery and equipment to include fiber and conduit. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$3.2 |
-$3.7 |
| Minnesota |
Expanded the exemption for Super Bowl admission to include parking and related events sponsored by the NFL, affiliates, or the Minnesota Super Bowl Host Committee. Effective July 1, 2017 and expires after March 1, 2018. |
Sales |
7/1/2017 |
-$1.0 |
N.A. |
| Minnesota |
Created an exemption on suite licenses and stadium builder licenses. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$3.3 |
-$3.4 |
| Minnesota |
Enacted an exemption on certain special fuels. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$2.4 |
-$2.8 |
| Minnesota |
Created an exemption on nontaxable food and beverages sold through vending machines. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$1.8 |
-$2.0 |
| Minnesota |
Modified the exemption for "building materials and supplies used in certain capital projects" to include St. Paul Soccer Stadium and infrastructure. Effective July 1, 2017 and expires Dec. 31, 2017. |
Sales |
7/1/2017 |
-$1.3 |
$0.9 |
| Minnesota |
Modified the exemption for "building materials and supplies used in certain capital projects" by refund for construction materials for the City of Plymouth. This change is retroactive to Jan. 1, 2013. |
Sales |
Retroactive 1/1/2013 |
-$1.75 |
-$0.8 |
| Minnesota |
Modified the definition of real property and tangible personal property for determining when sales and use tax is due. Effective May 30, 2017. |
Sales |
5/30/2017 |
-$7.1 |
-$7.3 |
| Minnesota |
Repealed annual indexing on cigarette tax rates. Effective July 1, 2017. |
Tobacco |
7/1/2017 |
-$1.8 |
-$7.2 |
| Minnesota |
Repealed annual indexing on moist snuff tax rates. Effective July 1, 2017. |
Tobacco |
7/1/2017 |
-$0.3 |
-$1.2 |
| Minnesota |
Reduced tax rates on premium cigars. Effective July 1, 2017. |
Tobacco |
7/1/2017 |
-$1.6 |
-$1.7 |
| Minnesota |
Exempted supplemental or enhanced medical assistance payments made through authorized intergovernmental transfers from the health care provider tax. Effective for gross revenues received on or after July 1, 2016 and terminates June 30, 2020. |
Health Care |
7/1/2016 |
-$4.0 |
-$2.1 |
| Minnesota |
Exempted the first $100,000 on commercial/industrial market value, plus removed the inflator, on the statewide general property tax levy. Effective for payments in tax year 2018. |
Other |
Taxes Payable in 2018 |
-$30.3 |
-$65.21 |
| Minnesota |
Enacted a School Building Bond Agricultural Credit equal to 40 percent of the tax on the property attributable to school district bonded debt levies. Effective beginning with taxes payable in 2018. |
Other |
Taxes Payable in 2018 |
N.A. |
-$35.5 |
| Minnesota |
Modified the Estate Tax exclusion by increasing it to $3 million with a four-year phase-in. Effective Jan. 1, 2017. |
Other |
1/1/2017 |
-$15.2 |
-$19.2 |
| Minnesota |
Lowered the Civil Court Filing Fee from $310 to $285. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$2.1 |
-$2.8 |
| Minnesota |
Increased the annual and daily state park entrance pass fees. Annual fees increased from $25 to $35 and daily fees increased from $5 to $7. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.3 |
$2.8 |
| Minnesota |
Increased the snowmobile registration fee from $75 to $105 for a three year pass. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.0 |
$2.0 |
| Minnesota |
Increased fishing and hunting license fees. Annual fishing license fees increased from $22 to $25. Hunting license fee rates increased by about 13 percent. Effective July 1, 2017. |
Fee |
7/1/2017 |
$4.2 |
$8.0 |
| Minnesota |
Reduced various construction code fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
-$2.6 |
-$2.6 |
| Minnesota |
Established a securities registration fee for investment advisors and increased the securities registration fee for broker dealers. Investment advisor securities registration fee is $50 and increased the fee from $50 to $65 for broker dealers. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.7 |
$2.7 |
| Mississippi |
Created a new income tax deduction for contributions made to the Mississippi Achieving a Better Life Experience (ABLE) accounts. The program was established for the purpose of encouraging saving private funds to pay for expenses of eligible individuals with disabilities. Effective Mar. 20, 2017. |
Personal Income |
3/20/2017 |
Unable to determine fiscal impact. |
Unable to determine fiscal impact. |
| Mississippi |
Enacted a sales tax exemption for frac sand producers when building a new facility, and an ongoing exemption for utilities used in operations. Effective July 1, 2017. |
Sales |
7/1/2017 |
Unable to determine fiscal impact. |
Unable to determine fiscal impact. |
| Mississippi |
Enacted an 8 percent tax on fantasy sports operator's net Mississippi revenue. Effective July 1, 2017. |
Other |
7/1/2017 |
Unable to determine fiscal impact. |
Unable to determine fiscal impact. |
| Missouri |
Enacted legislation that authorizes an income tax deduction for 50 percent of the net capital gain from the sale or exchange of employer securities of a Missouri corporation to a qualified Missouri employee stock ownership plan (ESOP). This deduction will expire on Dec. 31, 2022. |
Personal Income |
1/1/2017 |
-$10.3 |
N.A. |
| Missouri |
As of Jan. 1, 2017 the maximum individual income tax rate is lowered from 6.0 percent to 5.9 percent. This is a result of legislation passed in 2014 that reduced the maximum individual income tax rate from 6.0 to 5.5 percent, in a series of incremental 0.1 percent steps. The estimated fiscal impact to the state when the rate reduction is fully phased in on Jan. 1, 2023, is -$621 million. |
Personal Income |
1/1/2017 |
-$80.0 |
-$80.0 |
| Montana |
Increased fuel tax and revised highway funding laws. Increased gasoline tax by 4.5 cents per gallon from 27 to 31.5 cents in FY 2018 and 2019. Gasoline tax increase is scheduled to phase in up to 33 cents per gallon in 2023 and thereafter. Increased the special fuels tax by 1.5 cents per gallon from 27.75 to 29.25 cents per gallon in FY 2018 and 2019. Special fuels tax increase is expected to phase in up to 29.75 cents per gallon by Fee 2023 and thereafter. Proceeds from the gas tax increase will be deposited in a newly established bridge and road safety and accountability restricted account. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$28.2 |
$28.2 |
| Montana |
Increased nursing home bed tax to increase nursing home reimbursement rates. Bed tax increased from $8.30 per bed per day to $11.30 per bed/day in FY 2018 and $15.30 per bed/day in FY 2019 and thereafter. This becomes effective on July 1, 2017. |
Health Care |
7/1/2017 |
$4.5 |
$10.5 |
| Montana |
Enacted various fees and assessments. Effective July 1, 2017 |
Fee |
7/1/2017 |
$8.5 |
$8.4 |
| Montana |
Clarified funding sources for the highway patrol and increased certain vehicle registration fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
$5.2 |
$5.2 |
| Montana |
Generally revised medical marijuana laws. Required providers of marijuana and marijuana-infused products to obtain a nursery license. Created a license fee for medical marijuana dispensaries in the state with revenue from the fee being deposited into the state's medical marijuana special revenue account. Effective July 1, 2017. |
Fee |
7/1/2017 |
$1.2 |
$1.2 |
| Montana |
Revised laws related to aquatic invasive species. Established the aquatic invasive species prevention pass. In order to be eligible to fish in Montana or apply for a fishing license a person must first obtain an annual aquatic species prevention pass for a fee of $2 for residents and $15 for nonresidents. Additionally established an invasive species fee for hydroelectric facilities and hydroelectric-dependent utilities. Revenues from these fees will be deposited in the Invasive Species account in the state special revenue fund. This fee becomes effective on July 1, 2017. |
Fee |
7/1/2017 |
$7.1 |
$7.1 |
| Montana |
Established fees providing for a new driver's license or identification card to comply with the federal Real ID Act of 2005. Effective July 1, 2017. |
Fee |
7/1/2017 |
$3.0 |
$7.0 |
| Montana |
Established the Montana Pulse Crop Committee and provided for a pulse crop assessment. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.9 |
$2.9 |
| Nevada |
Authorized $10 million per fiscal year in tax credits for qualifying film projects in the state. Any portion of the $10 million not approved in a fiscal year may be carried forward to future fiscal years. Tax credits can be used by the recipient or transferred to taxpayer, but tax credits can only be declared and used against the Modified Business Tax, Gaming Percentage Fee Tax, or Insurance Premium Tax. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
-$10.0 |
-$10.0 |
| Nevada |
Authorized an additional $20 million in tax credits against the Modified Business Tax (MBT) awarded on a dollar for dollar basis for a donation made by an MBT taxpayer to a qualified tuition scholarship organization under the Nevada Educational Choice Scholarship Program. The $20 million in FY 2018 is in addition to the $6.05 million for FY 2018 and $6.655 million for FY 2019 for this program from 2015 session legislation. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
-$20.0 |
N.A. |
| Nevada |
Established a 15 percent wholesale excise tax on medical marijuana sold by cultivation facilities. This replaced the 2 percent wholesale/retail excise tax on medical marijuana sold by cultivation, production, and dispensaries. This was done to align with the 15 percent wholesale excise tax on recreational marijuana sold by cultivation facilities. This tax changed was approved by ballot question 2 in 2016. Effective July 1, 2017. |
Other |
7/1/2017 |
$2.9 |
$3.4 |
| Nevada |
Established a new 10 percent retail excise tax on recreational marijuana. Effective July 1, 2017. |
Other |
7/1/2017 |
$26.5 |
$37.1 |
| New Hampshire |
Increased Research and Development Tax Credit from $2 million to $5 million in aggregate. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
N.A. |
N.A. |
| New Hampshire |
Lowered Business Profits Tax rate from 8.2 percent to 7.9 percent. The rate will decrease again to 7.7 percent July 1, 2019. The revenue estimates are combined totals of these changes. |
Corporate Income |
Varying effective dates |
-$5.2 |
-$14.8 |
| New Hampshire |
Lowered the Business Enterprise Tax from 0.72 to 0.675 percent. The rate will decrease to 0.6 percent July 1, 2019. The revenue estimates are combined totals of these changes. |
Corporate Income |
Varying effective dates |
-$3.9 |
-$17.1 |
| New Hampshire |
Increased Section 179 deduction from $100,000 to $500,000, effective Jan. 1, 2018. |
Corporate Income |
1/1/2018 |
N.A. |
-$9.7 |
| New Hampshire |
Reduced Medicaid Enhancement Tax rate from 5.45 percent to 5.40 percent, rate will drop to 5.25 percent if uncompensated care payments fall below $375 million. |
Health Care |
6/30/2018 |
-$2.3 |
-$2.25 |
| New Hampshire |
Sunset of Electricity Consumption Tax, effective Jan. 1, 2019. |
Other |
5/1/2001 |
N.A. |
-$3.0 |
| New Jersey |
Enacted legislation to increase annually, in equal increments, pension income exclusion, from $20,000 married filing joint (m/f/j) to $100,000 by Tax Year 2020. The fiscal impact is expected to be between -$60 and -$90 million in FY 2018 and between -$70 and -$105 million in FY 2019. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$75.0 |
-$87.5 |
| New Jersey |
Provided a tax credit for certain health care professionals that provide services to Gold Star families. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
Indeterminate. |
Indeterminate. |
| New Jersey |
Increased cap on Economic Recovery and Growth tax credits by $105 million. Effective May 1, 2017. |
Corporate Income |
5/1/2017 |
Indeterminate. |
Indeterminate. |
| New Jersey |
Enacted a general sales and use tax two-step rate reduction. The first step takes effect on Jan. 1, 2017 and reduces the state sales and use tax rate from 7.0 percent to 6.875 percent. The second step takes effect on Jan. 1, 2018 and reduces the state sales and use tax rate further, from 6.875 percent to 6.625 percent. This is expected to have a combined fiscal impact of -$392.2 million in FY 2018 and -$592.8 million in FY 2019. |
Sales |
1/1/2017 |
-$392.2 |
-$592.8 |
| New Jersey |
Elimination of Sales and Use Tax imposition on transportation services originating in New Jersey and provided by a limousine operator. Effective Feb. 10, 2017. |
Sales |
2/10/2017 |
Indeterminate. |
Indeterminate. |
| New Jersey |
Enacted second phase of a two-step phase out of the Estate Tax. Step one, which became effective on Jan. 1, 2017, increased the exclusion amount from $675 thousand to $2 million. Step two, effective Jan. 1, 2018, eliminates the estate tax for decedents dying after Jan. 1, 2018. |
Other |
1/1/2017 |
-$116.4 |
N.A. |
| New Jersey |
Increased gross receipts tax on diesel fuel from 4 to 8 cents per gallon for sales made on or after July 1, 2017. This action was phased-in as part of the larger reforms to the Petroleum Products Gross Receipts Tax enacted in 2016. |
Motor Fuel |
7/1/2017 |
$39.6 |
$39.6 |
| New Mexico |
Added back certain deductions to include costs paid to captive real estate trusts in "net income" definition. Expands base up to $27 million by adding back certain deductions. Effective June 16, 2017. |
Corporate Income |
6/16/2017 |
$0.5 |
$1.0 |
| New York |
Converted the New York City personal income tax School Tax Relief (STAR) program rate reduction into a New York State personal income tax credit. The State currently reimburses the City for the amount of this rate reduction. Effective Immediately. |
Personal Income |
Immediately |
N.A. |
-$340.0 |
| New York |
Extended the Millionaire's Tax for two years. This tax established a rate of 7.85 percent for single taxpayers earning more than $300,000 annually, and a rate of 8.82 percent for single filers earning more than $1 million annually. It is now set to expire on Dec. 31, 2019. No change in taxpayer liability. |
Personal Income |
1/1/2018 |
$683.0 |
$3375.0 |
| New York |
Extended the current limitations on itemized deductions for those with incomes exceeding $1 million. This is now set to expire on Dec. 31, 2019. No change in taxpayer liability. |
Personal Income |
1/1/2018 |
$0.0 |
$70.0 |
| New York |
Enacted legislation to enhance the Child and Dependent Care tax credit. The out-year fiscal impact is expected to be -$47 million. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Allowed for the full deduction of union dues. Out year fiscal impact is expected to be -$35 million. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Provided a tax credit to farmers that make donations to food pantries. Out year fiscal impacted expected to be -$10 million. Effective Jan. 1, 2018. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Closed a loophole in the sale of Co-Ops. Gains from the sales of co-operative shares are now included as a non-resident's New York source income. |
Corporate Income |
1/1/2017 |
$10.0 |
$10.0 |
| New York |
Closed a loophole in non-resident asset sales. Requires non-resident sellers of partnership assets that are subject to IRC Section 1060 to classify the transaction as the sale of as asset. |
Corporate Income |
1/1/2017 |
$10.0 |
$10.0 |
| New York |
Extended the Empire State Film Production Tax Credit for three years. The credit is now set to expire on Dec. 31, 2022. Effective Jan. 1, 2020. No change in taxpayer liability. The out year fiscal impact for the state is expected to be -$420 million. |
Corporate Income |
1/1/2016 |
N.A. |
N.A. |
| New York |
Extended the Youth Works Tax Credit for five years. The program is now set to expire on Dec. 31, 2022. Effective Jan. 1, 2018. No change in taxpayer liability. The out-year fiscal impact for the state is expected to be -$40 million. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Created the Empire State Apprenticeship Tax Credit. A certified employer will be entitled to tax credits against income or franchise tax for each qualified apprentice. Out year fiscal impact is expected to be -$10 million. Effective Jan. 1, 2108. The credit is set to expire on Dec. 31, 2022. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Extended the Alternative Fuels and Electric Vehicle Recharging Property Credit for five years. The credit is now set to expire on Dec. 31, 2022. Effective Jan. 1, 2018. No change in taxpayer liability. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Provided for a technical fix of the investment tax credit. This disallows property principally used in the production or distribution of electricity, natural gas, steam, or water. Effective Jan. 1, 2018. |
Corporate Income |
1/1/2018 |
N.A. |
N.A. |
| New York |
Extended the Health Care Facility Cash Assessment rate for hospitals and home care providers. The assessment rate is now current through March 31, 2019. Effective April 1, 2017. No change in taxpayer liability. |
Health Care |
4/1/2017 |
$400.0 |
$400.0 |
| New York |
Extended the assessment rate for nursing homes at 6.8 percent. The assessment rate is now current through March 31, 2019. Effective April 1, 2017. No change in taxpayer liability. |
Health Care |
4/1/2017 |
$600.0 |
$600.0 |
| New York |
Continued Hospital Reimbursement. Includes continuation of the Medicaid inpatient hospital reimbursement methodology and collection of the Health Care Reform Act (HCRA) surcharges and assessments. The law is now current through Dec. 31, 2020. Effective April 1, 2017. No change in taxpayer liability. |
Health Care |
4/1/2017 |
$3300.0 |
$3400.0 |
| New York |
Extended authorization for the collection of the Covered Lives Assessment. Effective April 1, 2017. The law is now current through Dec. 31, 2020. No change in taxpayer liability. |
Health Care |
4/1/2017 |
$1100.0 |
$1100.0 |
| New York |
Extended current assessment on inpatient revenues of hospitals. Effective April 1, 2017. The law is current through Dec. 31, 2020. No change in taxpayer liability. |
Health Care |
4/1/2017 |
$424.0 |
$424.0 |
| New York |
Enacted an E911 Surcharge on Prepaid Wireless Cellphones of $0.90 cents. Effective Dec. 1, 2017. |
Fee |
12/1/2017 |
$7.0 |
$26.0 |
| New York |
Enacted an assessment on the gross trip fare of Transportation Network Companies (TNC) or "rideshare companies", including Uber and Lyft. This is a 4 percent assessment on the gross trip fare of every TNC prearranged trip that originates anywhere in New York State outside New York City and terminates anywhere in New York State. Effective June 29, 2017. |
Fee |
6/29/2017 |
$12.0 |
$24.0 |
| North Carolina |
Enacted a series of changes to the personal income tax including: reducing the personal income tax rate from 5.499 percent to 5.25 percent beginning Jan. 1, 2019; Increasing the standard deduction from $17,500 to $20,000 (MFJ), effective Jan. 1, 2019; changing the standard deduction for the head of household to 75 percent of MFJ, previously was 80 percent, effective Jan. 1, 2019; and converting the Child Credit to tiered Child Deduction. This change expands the number of taxpayers who may benefit by converting to five deduction amounts. The top amount begins at $2,500 and decreases by $500 increments as taxpayer income increases. Effective Jan. 1, 2018. Net changes are expected to reduce state revenues by $383.8 million in FY 2019. |
Personal Income |
1/1/2019 |
N.A. |
-$383.8 |
| North Carolina |
Reduced corporate income tax rate from 3.0 percent to 2.5 percent, effective Jan. 1, 2019. |
Corporate Income |
1/1/2019 |
N.A. |
-$65.2 |
| North Carolina |
Extended sunset/deadline for certain Renewable Energy Credits. Effective July 1, 2017. No change in taxpayer liability. |
Corporate Income |
7/1/2017 |
-$0.5 |
-$0.5 |
| North Carolina |
Reduced S Corporation Franchise Tax by applying a flat $200 fee on the first $1 million of the calculated base. The amount of the tax base that exceeds $1 million will be subject to the previous rate of $1.50 per $1,000 of tax base. Effective Jan. 1, 2018. Change is expected to reduce state revenue by $19 million in FY 2019. |
Corporate Income |
1/1/2018 |
N.A. |
-$19 |
| North Carolina |
Enacted a sales tax exemption for fulfillment facilities. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$6.4 |
-$0.5 |
| North Carolina |
Repealed the 1 percent privilege tax on mill machinery and replaced it with a sales and use tax exemption for the items. Additionally created a sales tax exemption for ready mix concrete. Effective July 1, 2018. Expected fiscal impact is -$52.8 in FY 2019. |
Sales |
7/1/2018 |
N.A. |
-$52.8 |
| North Dakota |
Replaced the Angel Fund Investment tax credit, equal to 45 percent of the amount invested in a certified angel fund, with an Angel Investor income tax credit, which is equal to 35 percent of the amount invested in an in-state qualified business and 25 percent of the amount invested in an out-of-state qualified business. The fiscal impact of the new credit cannot be determined but corporate and individual income taxpayers were claiming between $2 million and $7 million per year under the previous angel fund investment tax credit. Effective July 1, 2017. |
Personal Income |
new credit goes into effect 7/1/2017 |
N.A. |
N.A. |
| North Dakota |
Legislation enacted by the 2015 Legislative Assembly allows taxpayers to elect an alternate income tax apportionment method. The legislation allows a double weighted sales factor apportionment election for tax year 2016 and 2017, a 75 percent weighted sales factor apportionment election for tax year 2018, and a single sales factor apportionment election for tax years 2019 and forward. |
Corporate Income |
1/1/2015 |
-$7.5 |
-$16.25 |
| North Dakota |
Replaced the Angel Fund Investment tax credit, equal to 45 percent of the amount invested in a certified angel fund, with an Angel Investor income tax credit, which is equal to 35 percent of the amount invested in an in-state qualified business and 25 percent of the amount invested in an out-of-state qualified business. The fiscal impact of the new credit cannot be determined but corporate and individual income taxpayers were claiming between $2 million and $7 million per year under the previous angel fund investment tax credit. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
N.A. |
N.A. |
| North Dakota |
Created a 2-year pilot program for the state assumption of county social service costs, which were previously funded with county property tax revenue. The resulting tax reduction will occur at the county level and will vary based on the number of mills a county was previously levying for social services purposes. The anticipated cost of the pilot program is $160.7 million for calendar years 2018 and 2019. Old Rate: County levy authority of up to 20 mills for social services. New Rate, County levy authority for social services suspended for taxable years 2017 and 2018. |
Property |
1/1/2017 |
N.A. |
N.A. |
| North Dakota |
Increased the assessed communications services fee for a 6-year period. New rate: $0.50 per month is added to the existing tax. Effective Aug. 1, 2017 through Aug. 1, 2023. |
Fee |
8/1/2017 through 8/1/2023 |
$4.8 |
$4.8 |
| Ohio |
Increased college savings plan tax credit. Effective Jan. 1, 2018. |
Personal Income |
TY 2018 |
N.A. |
-$6.9 |
| Ohio |
Eliminated bottom two personal income tax brackets. The minimum bracket now begins at $10,501 of taxable income. Effective Jan. 1, 2017. |
Personal Income |
TY 2017 |
-$3.0 |
-$3.0 |
| Ohio |
Enacted a sales tax holiday to occur on clothing and school supplies only between Aug. 3- Aug. 5, 2018. |
Sales |
August 2017, 2018 |
-$15.2 |
-$15.2 |
| Ohio |
Enacted a sales tax exemption for purchases of digital multimedia from an amusement device that accepts direct payments, e.g. a digital jukebox or arcade game. Effective Oct. 1, 2017. |
Sales |
Oct. 1, 2017 |
Uncertain loss. |
Uncertain loss. |
| Ohio |
Capped the 17 percent excise tax on premium cigars to $0.50 cents per cigar. Effective July 1, 2017. |
Tobacco |
7/1/2017 |
-$1.4 |
-$1.5 |
| Ohio |
Modified the current agricultural use valuation. Effective Jan. 1, 2017. |
Property |
TY 2017 |
-$8.0 |
-$12.0 |
| Ohio |
Adjusted the licensing of pharmacists, pharmacy interns, terminal and whole distributors of dangerous drugs from an annual to biennial licensing schedule, and increased fees. Effective Sept. 29, 2017. |
Fee |
9/29/2017 |
$3.8 |
$3.8 |
| Ohio |
Enacted a licensing fee for pharmacy technicians. The new fee structure is $55 for the initial fee and $25 for the annual renewal fee. The fiscal impact of this change is between $1-2 million of new revenue in FY 2018 and FY 2019. Effective April 6, 2018. |
Fee |
4/6/2018 |
$1.5 |
$1.5 |
| Ohio |
Extended the sunset date for various Environmental Protection Agency (EPA) fees for two years. Effective July 1, 2018. No change in taxpayer liability. |
Fee |
7/1/2018 |
N.A. |
$79.6 |
| Oklahoma |
Froze the state standard deduction equal to the TY 2017 federal standard deduction. Effective Jan. 1, 2017. No change int taxpayer liability. |
Personal Income |
1/1/2017 |
$4.4 |
$14.5 |
| Oklahoma |
Eliminated the trigger mechanism which could have reduced the top marginal individual income tax rate to 4.85 percent from 5.0 percent, contingent on certain revenue growth. Effective Nov. 1, 2017. |
Personal Income |
11/1/2017 |
N.A. |
N.A. |
| Oklahoma |
Reduced the total, statewide maximum rebate amount for film industry rebates from $5 million to $4 million annually. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
$1.0 |
N.A. |
| Oklahoma |
Repealed vendors' 1 percent sales tax "retention discount" for collection and remittance. Effective July 1, 2017. |
Sales |
7/1/2017 |
$14.0 |
N.A. |
| Oklahoma |
Modified the sales tax exemption for motor vehicle purchase. This provides that a portion of the state sales tax levy (1.25 percent) will apply to the sales of motor vehicles. Effective July 1, 2017. |
Sales |
7/1/2017 |
$123.4 |
N.A. |
| Oklahoma |
Moved up sunset date for certain gross production tax exemptions. Effective July 1, 2017. |
Other |
7/1/2017 |
$46.3 |
N.A. |
| Oklahoma |
Modified gross production tax incentive rate for certain production from 1 percent to 4 percent. Effective July 1, 2017. |
Other |
7/1/2017 |
$102.1 |
N.A. |
| Oklahoma |
Created fee on the initial sale of tickets to certain professional sporting events. The fee schedule is $1.00 on tickets priced at $50.00 or less, and $2.00 on tickets priced at more than $50.00. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.7 |
N.A. |
| Oklahoma |
The state enacted tobacco cessation fee of $1.50 per pack within the final days of the 2017 legislative session. The fee drew criticism because it did not indicate the purpose of the assessment to reduce the incidence of smoking, or for increased regulation of tobacco products. On Aug. 10, 2017, the Oklahoma Supreme Court ruled the fee was a tax. Oklahoma’s constitution requires a three-fourths majority for all tax increases, while fee increases require a simple majority. The smoking cessation legislation was passed with a simple majority, and therefore violated the Oklahoma Constitution and was struck down. The fee was expected to bring in $214 million for the state in FY 2018 and $250 million for the state in FY 2019. When the fee was ruled unconstitutional it placed Oklahoma in a budget shortfall situation and the state was called into special session to address the shortfall. No change in taxpayer liability. |
Fee |
8/25/2017 |
N.A. |
N.A. |
| Oklahoma |
Moved up sunset date to July 1, 2017 for credit for power generated by zero-emission facilities. No impact on revenue until 2027. Effective July 1, 2017. |
Non-Tax |
7/1/2017 |
N.A. |
N.A. |
| Oklahoma |
Modified filing date for certain franchise tax remitters. Moved the due date from July 1, 2018 to May 1, 2017. This change has a one time revenue impact. Effective Nov. 1, 2018. |
Non-Tax |
11/1/2017 |
$12.7 |
N.A. |
| Oklahoma |
Enacted a noncompliant sales tax permit holder collection initiative. The expected fiscal impact will raise $12.1 million revenue for income tax and $4.9 million for mixed beverage tax. Effective July 1, 2017. |
Non-Tax |
7/1/2017 |
$17.0 |
N.A. |
| Oklahoma |
Established a Voluntary Disclosure Initiative (similar to amnesty program). A taxpayer shall be entitled to a waiver of penalty, interest, or other collection fees due on eligible taxes if a taxpayer files delinquent tax returns and pays the taxes due during the disclosure initiative period. Effective July 1, 2017. |
Non-Tax |
7/1/2017 |
$14.6 |
N.A. |
| Oregon |
Changed the sales factor of the corporate income tax apportionment formula from cost of performance to market-sourcing for purposes of determining sales factor applicable to intangible property and services. |
Corporate Income |
1/1/2018 |
N.A. |
$5.5 |
| Oregon |
Raised the gas tax four cents per gallon, from 30 cents to 34 cents. Effective Jan. 1, 2018. |
Motor Fuel |
1/1/2018 |
$36.0 |
$74.0 |
| Oregon |
Raised the weight-mile tax by 25 percent. Effective Jan. 1, 2018. |
Motor Fuel |
1/1/2018 |
$35.0 |
$75.0 |
| Oregon |
Created an assessment on insurers at 1.5 percent of gross receipts. Effective Jan. 1, 2018 and terminates Jan. 1, 2020. |
Health Care |
1/1/2018 |
$29.0 |
$61.0 |
| Oregon |
Raised the hospital assessment rate from 5.3 percent to 6.0 percent. Effective Sept. 30, 2017 and terminates Sept. 30, 2021. |
Health Care |
9/30/2017 |
$115.0 |
$239.0 |
| Oregon |
Enacted a 0.5 percent privilege tax on vehicle dealers. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
$12.0 |
$28.0 |
| Oregon |
Enacted a 0.1 percent payroll tax. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
$38.0 |
$77.0 |
| Oregon |
Created a bicycle excise tax at a rate of $15 per bicycle. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
$0.6 |
$1.5 |
| Oregon |
Increased registration fees from $43 per vehicle to $56 per vehicle. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$30.0 |
$60.0 |
| Oregon |
Increased title fees from $77 per vehicle to $93 per vehicle. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$8.0 |
$16.0 |
| Oregon |
Raised court filing, motion, and settlement fees by roughly 6 percent. Effective Oct. 1, 2017. |
Fee |
10/1/2017 |
$1.5 |
$1.9 |
| Pennsylvania |
Granted online marketplace providers the option to either collect and remit sales and use tax as if they were the vendor or submit documentation of sales to the Department of Revenue. The Department would then use that information to attempt to collect use tax from purchasers. |
Sales |
4/1/2018 |
$8.0 |
$50.5 |
| Pennsylvania |
Created a new tax imposed on a new category of consumer fireworks made legal by legislation at a rate of 12 percent. Effective Oct. 30, 2017. |
Other |
10/30/2017 |
$2.8 |
$8.7 |
| Pennsylvania |
Expanded gaming by allowing for internet gaming, fantasy sports, gaming at airports, and a new category of satellite casinos. Estimates here reflect combined taxes and fees expected in the General Fund. |
Other |
10/30/2017 |
$200.0 |
$100.7 |
| Pennsylvania |
Required withholding of current tax liabilities by businesses paying income to out-of-state lessors of real estate and contract employees working in-state. Effective Oct. 30, 2017. |
Corporate Income |
10/30/2017 |
$9.8 |
$24.6 |
| Pennsylvania |
Expanded gaming by allowing for internet gaming, fantasy sports, gaming at airports, and a new category of satellite casinos. Estimates here reflect combined taxes and fees expected in the General Fund. No change in taxpayer liability. |
Fee |
10/30/2017 |
$200.0 |
$100.7 |
| Pennsylvania |
Shortened the period for petitions in the appeals process from 90 to 60 days. |
Non-Tax |
10/30/2017 |
$10.0 |
$10.0 |
| Rhode Island |
Increased the cigarette tax from $3.75 to $4.25 per pack. Effective Aug. 1, 2017. |
Tobacco |
8/1/2017 |
$7.5 |
$7.3 |
| Rhode Island |
Reduced values used to determine local property taxes on cars. The state is projecting a loss of $26 million for FY 2019 from aid paid to cities and towns to account for their lost revenues. |
Property |
|
$0.0 |
-$26.0 |
| Rhode Island |
Increased hospital license fees from 5.65 percent to 5.86 percent. This fee expires annually. |
Health Care |
FY 2018 |
$13.0 |
N.A. |
| Rhode Island |
Rescinded a fee reduction adopted in the 2016 legislative session that was set to be effective July 1, 2018. No change in taxpayer liability. |
Fee |
7/1/2018 |
$4.2 |
-$4.2 |
| Rhode Island |
Established a tax amnesty program. |
Non-Tax |
12/1/2017 |
$12.5 |
N.A. |
| South Carolina |
Created a refundable vehicle maintenance tax credit. The credit amount is the lesser of the impact of the two cent increase in gas tax or actual vehicle maintenance cost. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
-$40 |
-$65.0 |
| South Carolina |
Enacted a nonrefundable tax credit equal to 125 percent of the federal Earned Income Tax Credit that will be phased in over six years. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
-$20.4 |
| South Carolina |
Increased the wage limit for a nonrefundable two wage earner tax credit from $30,000 to $50,000 over six years. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
-$3.3 |
| South Carolina |
Increased the refundable tuition tax credit to 4-year and 2-year institutions. The rate went from 25 percent of tuition up to $850/4-year school and up to $350/two-year school to 50 percent of tuition up to $1,500/4-year and 2-year school. Effective Jan. 1, 2018. |
Personal Income |
1/1/2018 |
N.A. |
-$6.2 |
| South Carolina |
Increased the maximum threshold for refundable tax credits claimed for contributions to the Educational Credit for Exceptional Needs Children Fund. The maximum threshold increased from $10 million to $11 million. Effective July 1, 2017. |
Personal Income |
7/1/2017 |
-$1.0 |
-$1.0 |
| South Carolina |
Raised the maximum sales tax cap on aircraft, boats, trailers, and construction equipment. The old rate was 5 percent of sales value up to $300 per item and the new rate is 5 percent of sales value up to $500 per item. Effective July 1, 2017. |
Sales |
7/1/2017 |
$1.7 |
$1.7 |
| South Carolina |
Increased the motor fuel tax by $0.02 per gallon, from $0.16 cents to $0.18 cents per gallon. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$68.9 |
N.A. |
| South Carolina |
Increased the motor fuel tax by $0.02 per gallon, from $0.18 per gallon to $0.20 per gallon. Effective July 1, 2018. |
Motor Fuel |
7/1/2018 |
N.A. |
$85.1 |
| South Carolina |
Lowered the property tax assessment ratio for manufacturing property from 10.5 percent to 9.0 percent over six years. Beginning Jan. 1, 2018, the rate will be 10.25 percent. Total reimbursement was limited to $85 million per year. |
Property |
1/1/2018 |
N.A. |
-$6.3 |
| South Carolina |
Created a road use fee on all large commercial motor vehicles. Taxed out-of-state apportioned carriers that currently do not pay property taxes. The road use fee is calculated using the same method as property taxes. The new rate is the value times assessment ratio of 9.5 percent times millage rate. Effective Jan. 1, 2019. |
Other |
1/1/2019 |
N.A. |
$17.5 |
| South Carolina |
Increased the biennial registration fee on motor vehicles from $24 per vehicle to $40 per vehicle. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$12.7 |
$26.1 |
| South Carolina |
Enacted an infrastructure maintenance fee at 5 percent of sales price of vehicle up to $500. Effective July 1, 2017. |
Fee |
7/1/2017 |
$72.7 |
$72.7 |
| South Carolina |
Enacted an infrastructure maintenance fee of $250 per vehicle for new residents registering an out-of-state vehicle. Effective July 1, 2017. |
Fee |
7/1/2017 |
$20.1 |
$20.3 |
| South Carolina |
Created a biennial registration fee for alternative fueled vehicles at a rate of $60 per vehicle. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$0.7 |
$1.5 |
| Tennessee |
Decreased the Hall Income Tax rate. The previous 5 percent rate will be 4 percent for tax year 2017. It will continue to decrease by 1 percent each tax year following until it phases out completely in tax year 2021. (e.g., 3% for tax year 2018; 2% for tax year 2019; 1% for tax year 2020; 0% 2021 and after) |
Personal Income |
TY 2017 |
-$35.6 |
-$71.2 |
| Tennessee |
Established a Hall Income Tax credit equal to 33 percent of the value of an investment by an angel investor, if certain conditions apply. Effective beginning for tax years on or after Jan. 1, 2017. |
Personal Income |
TY 2017 |
-$1.9 |
-$2.6 |
| Tennessee |
Authorized annualized method for quarterly estimated F&E tax payments. Extended time for exemption applications. Decreased the penalty for late filings, from $1,000 to $200, for such exemption applications. |
Corporate Income |
Upon becoming a law but applies to tax years beginning on or after January 1, 2017 |
-$3.7 |
-$0.3 |
| Tennessee |
Authorized manufacturers to elect a sales only apportionment formula for F&E tax purposes. Effective beginning tax year 2017. |
Corporate Income |
TY 2017 |
-$102.1 |
-$113.3 |
| Tennessee |
Revised various provisions concerning the taxation of modern market telecommunication providers (MMTPs), including an imposition of a new privilege tax on MMTPs, and reclassification of MMTPs to industrial and commercial property. The maximum rates are $4,750,000 in FY 2018, $3,750,000 in FY 2019, $2,750,000 in FY 2020, $1,500,000 in FY 2021, and $500,000 in FY 2022. The privilege tax on MTTPs terminates Dec. 31, 2022. |
Corporate Income |
January 1, 2017 (for property tax purposes), June 1, 2017, and January 1, 2018 (for privilege tax on MMTPs) |
$4.0 |
$3.0 |
| Tennessee |
Lowered the sales tax rate on the retail sale of food and food ingredients from 5 percent to 4 percent. Effective July 1, 2017. |
Sales |
7/1/2017 |
-$119.4 |
-$119.4 |
| Tennessee |
Capped the sales tax rate on a person’s purchase, use, consumption, or storage of aviation fuel that is used in the operation of airplane or aircraft motors shall not exceed the following for any taxpayer: $21,375,000 for the period of July 1, 2015 through June 30, 2016; $17,750,000 for the period of July 1, 2016 through June 30, 2017; $14,125,000 for the period of July 1, 2017 through June 30, 2018; and $10,500,000 for any tax year occurring on or after July 1, 2018. |
Sales |
5/18/2015 |
-$16.2 |
-$22.3 |
| Tennessee |
Increased the gas tax rate from $0.20/gallon to $0.24/gallon on July 1, 2017. The rate will increase to $0.25/gallon on July 1, 2018 and $0.26/gallon on July 1, 2019. |
Motor Fuel |
7/1/2017 |
$84.7 |
$105.9 |
| Tennessee |
Increased the diesel tax rate from $0.17/gallon to $0.21/gallon. Effective July 1, 2017. The rate will increase to $0.24/gallon on July 1, 2018 and to $0.27/gallon on July 1, 2019. |
Motor Fuel |
7/1/2017 |
$31.5 |
$55.1 |
| Tennessee |
Enacted the Ground Ambulance Service Provider Assessment Act, which requires an ambulance service to pay a quarterly assessment to the Bureau of TennCare. Effective July 1, 2017. This assessment terminates June 30, 2018. |
Health Care |
7/1/2017 |
$10.3 |
N.A. |
| Tennessee |
Increased the property value threshold for determining the extent of any property tax relief to low-income elderly homeowners, low-income disabled homeowners, and disabled veteran and surviving spouse homeowners. The threshold for determining property tax relief payments increased from $23,500 to $27,000 of the full market value for low-income elderly and disabled homeowners, and from $100,000 to $175,000 for disabled veteran and surviving spouse homeowners. |
Property |
TY 2017 |
$7.5 |
$7.5 |
| Tennessee |
Revised various provisions concerning the taxation of modern market telecommunication providers (MMTPs), including an imposition of a new privilege tax on MMTPs, and reclassification of MMTPs to industrial and commercial property. This tax change has a local impact of -$14,914,200 in FY 2018. |
Property |
January 1, 2017 (for property tax purposes), June 1, 2017, and January 1, 2018 (for privilege tax on MMTPs) |
Local Impact -$14.9 |
Local Impact -$14.9 |
| Tennessee |
Raised motor vehicle registration fees. A $5 increase was enacted for Class (A) through (H) vehicles. A $10 increase was enacted for private and commercial passenger vehicles operating for hire. A $20 increase was enacted for trucks and truck tractors. A $100 registration fee was enacted for electric vehicles. Effective July 1, 2017. |
Fee |
7/1/2017 |
$34.3 |
$34.3 |
| Tennessee |
Made various changes to the regulation of securities under the Tennessee Securities Act of 1980, including the imposition of a $50 fee on any covered security that files a change of name, and an annual renewal fee of $100 for Rule 506 of Regulation D exemption filings. |
Fee |
5/18/2017 |
$1.1 |
$1.1 |
| Texas |
Increased Tax Compliance. |
Non-Tax |
9/1/2017 |
$47.8 |
N.A. |
| Texas |
Enacted a tax amnesty program. |
Non-Tax |
9/1/2017 |
$23.0 |
$23.0 |
| Texas |
Accelerated the sale of unclaimed securities. |
Non-Tax |
9/1/2017 |
$250.0 |
$250.0 |
| Texas |
Abolished several varying license fees relating to bingo administration. Effective Sept. 1, 2017. |
Fee |
9/1/2017 |
-$3.2 |
-$3.2 |
| Texas |
Decreased fee for the issuance or renewal of
license to carry a handgun from $140 to $40. Effective Sept. 1, 2017. |
Fee |
9/1/2017 |
-$12.8 |
-$9.6 |
| Utah |
Enacted a phase out for the individual income tax credit for certain renewable energy systems. Effective May 1, 2017. |
Personal Income |
5/1/2017 |
N.A. |
-$2.1 |
| Utah |
Established an oil and gas severance tax credit for a taxpayer that produces natural gas for use in the production of hydrogen fuel for zero emission motor vehicles. Effective May 2017. |
Corporate Income |
5/1/2017 |
N.A. |
-$3.4 |
| Utah |
Modified the refinery sales tax exemption. Effective July 1, 2017. |
Sales |
7/1/2017 |
$1.0 |
$2.1 |
| Utah |
Raised the liquor markup from 86 percent to 88 percent. Effective July 1, 2017. |
Alcohol |
7/1/2017 |
$1.7 |
$2.1 |
| Utah |
Indexed the gas tax to inflation. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
N.A. |
$4.2 |
| Vermont |
Lowered "safe harbor" reporting percentage from 0.2 percent to 0.1 percent of adjusted gross income and established a $500 cap for total use tax liability. This safe harbor allows for a simple method of determining taxpayer liability to encourage better reporting of use tax liability. |
Personal Income |
TY 2017 |
$1.8 |
$1.8 |
| Vermont |
Changed income tax starting point to begin at federal adjusted gross income (AGI) rather than at federal taxable income starting in tax year 2018. |
Personal Income |
1/1/2018 |
N.A. |
N.A. |
| Vermont |
General Assembly directed Tax Department to use new and existing strategies to close the gap between taxes paid and taxes due to increase collections in State fiscal year 2018. |
Non-Tax |
6/1/2017 |
$3.2 |
$3.2 |
| Virginia |
Limited the Historic Rehabilitation Tax Credit by prohibiting a taxpayer from claiming more than $5.0 million for tax years 2017 and 2018. This language does not limit the amount of credits that could be issued by the Department of Historic Resources, but it does impact the timing of when large credit amounts could be claimed. Effective beginning Jan. 1, 2017. |
Personal Income |
Tax Years beginning on or after 1/1/2017 |
$9.9 |
$9.9 |
| Virginia |
Limited the Land Preservation Tax Credit amount that can be claimed on each annual tax return to $20,000 for a single filer and $40,000 for joint filers for Tax Year 2017. Terminates for tax years beginning on or after Jan. 1, 2018. |
Personal Income |
Tax Years beginning on or after 1/1/2017 |
$8.1 |
N.A. |
| Virginia |
Clarified that the presence of inventory within the state gives rise to retail sales and use tax nexus for out-of-state sellers who make sales to Virginia customers. Out-of-state sellers that use warehouses and/or fulfillment centers within the state will be required to register as dealers for the collection of retail sales and use tax. Effective June 1, 2017. |
Sales |
6/1/2017 |
$11.1 |
$11.1 |
| Virginia |
Authorized a tax amnesty program in FY 2018. |
Non-Tax |
7/1/2017 |
$89.5 |
N.A. |
| Virginia |
Deferred the phase-out of accelerated sales tax. Retained the current $2.5 million taxable sales threshold for remittance of the June accelerated sales tax in FY 2017 and increased the threshold to $4.0 million in FY 2018. Previous budget assumed the threshold would increase to $10.0 million in June 2017 and to $25.0 million in June 2018 (retains $35.1 million in FY 2017 and $12.8 million in FY 2018). Effective June 2017. No change in taxpayer liability. |
Non-Tax |
June 2017 |
$12.8 |
N.A. |
| Washington |
Extended the states B&O tax economic nexus provisions to taxpayers engaged in making retail sales. Effective July 1, 2017. |
Corporate Income |
7/1/2017 |
$2.0 |
$7.7 |
| Washington |
Extended Motion Picture Competitiveness B&O Tax Credit set to expire on July 1, 2017 to a new sunset date of July 1, 2027. The legislature reduced the maximum credit that can be claimed by an individual annually from $1 million to $750,000. |
Corporate Income |
7/1/2017 |
-$3.2 |
-$3.5 |
| Washington |
Enacted legislation requiring marketplace facilitators and remote sellers to comply with certain use tax reporting requirements or collect and remit Washington sales and use tax if they have at least $10,000 in gross receipts from sales to Washington consumers. Referrers receiving at least $267,000 in gross income from providing referral services apportioned to Washington, must likewise elect to collect and remit or comply with specified use tax notice requirements. The law becomes effective Jan. 1, 2018. |
Sales |
1/1/2018 |
$83.7 |
$256.8 |
| Washington |
Repealed the sales tax exemption on bottled water. Effective Aug. 1, 2018. |
Sales |
Aug 1 2017 |
$24.5 |
$30.1 |
| Washington |
Narrowed the use tax exemption for self-produced fuels to include only biomass fuels effective Jan. 1, 2018. The use tax for refinery fuel gas is 0.963 percent in TY 2018, 1.926 percent in TY 2019, 2.889 percent in TY 2020, and 3.852 percent in TY 2021 and following years. |
Sales |
Jan 1 2018 |
$1.6 |
$6.4 |
| Washington |
Increased the state property tax by $0.87, from $1.83 to $2.70 per $1,000 in assessed valuation. This increase is offset partially by a cap on local school maintenance and operations (M&O) property tax levies. Effective Jan. 1, 2018. |
Other |
1/1/2018 |
$541.0 |
$1073.2 |
| West Virginia |
Updated the meaning of federal adjusted gross income (AGI). Effective Jan. 1, 2017. |
Personal Income |
1/1/2017 |
N.A. |
N.A. |
| West Virginia |
Updated the meaning of federal taxable income. Effective Jan. 1, 2017. |
Corporate Income |
1/1/2017 |
N.A. |
N.A. |
| West Virginia |
Raised the privilege tax on motor vehicle sales from five percent to six percent. Funds from this increase are dedicated to the State Road Fund. The revenue increase from this change is roughly $41.2 million in FY 2018 and FY 2019. Effective Jan. 1, 2017. |
Sales |
7/1/2017 |
$41.2 |
$41.2 |
| West Virginia |
Increased the floor of the average wholesale price (AWP) from $2.34 per invoiced gallon to $3.04 per invoiced gallon. Also increased the variable component of the Motor Fuel Tax from $0.117 per invoiced gallon to $0.152 per invoiced gallon. Funds from these increases are dedicated to the State Road Fund. Effective July 1, 2017. |
Motor Fuel |
7/1/2017 |
$44.9 |
$49.0 |
| West Virginia |
Extended and increased the Acute Care Hospital Tax Rate from 0.74 percent to 0.75 percent. Effective July 1, 2017 and expires on June 30, 2018. The legislature has consistently extended the temporary tax for one additional year since its enactment. |
Health Care |
7/1/2017 |
$25.5 |
$8.5 |
| West Virginia |
Increased various securities fees. Effective July 7, 2017. |
Fee |
7/7/2017 |
$5.6 |
$5.6 |
| West Virginia |
Increased various DMV fees, including but not limited to license renewal and registration fees. Increases became effective July 1, 2017. Revenues are dedicated to State Road Fund. The annual increase from this revenue change is roughly $40.4 million. |
Fee |
7/1/2017 |
$40.4 |
$40.4 |
| Wisconsin |
Enacted legislation to prohibit the same income from being claimed on the manufacturing and agriculture credit and on taxes paid to other states credit. Effective tax year 2017. |
Personal Income |
Tax Year 2017 |
$9.7 |
$9.7 |
| Wisconsin |
Updated references to the IRC to include provisions in effect on Dec. 31, 2016, with exceptions. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
-$0.6 |
-$5.6 |
| Wisconsin |
Enacted legislation to limit the Taxes Paid to Other States Credit to the amount of tax that would be paid if the same income was taxed in Wisconsin. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
$11.3 |
$9.0 |
| Wisconsin |
Repealed the alternative minimum tax (AMT). Fiscal impact is -$1.75 million FY 2018. Total ongoing fiscal impact is expected to be -$7 million. Effective Tax Year 2019. |
Personal Income |
Tax Year 2019 |
N.A. |
-$1.75 |
| Wisconsin |
Enacted legislation that requires homestead tax credit claimants to have earned income in order to qualify for the credit. Effective Tax Year 2018. |
Personal Income |
Tax Year 2018 |
N.A. |
$7.0 |
| Wisconsin |
Enacted changes that require homestead tax credit claimants to report disqualified losses, generally defined as business losses, when determining household income for the purposes of the credit. Effective Tax Year 2017. |
Personal Income |
Tax Year 2017 |
$1.6 |
$1.6 |
| Wisconsin |
Limited the amount of historic rehabilitation credits that a claimant can be certified to receive to no more than $500,000 per parcel beginning July 1, 2018. Total ongoing fiscal impact is projected to generate $47.39 million in new revenue. Effective July 1, 2018. |
Corporate Income |
7/1/2018 |
N.A. |
$1.2 |
| Wisconsin |
Limited the net operating loss precomputation period to no more than four years beyond the due date for filing the original return for the tax year in which the loss was incurred. Effective Sept. 23, 2017. |
Corporate Income |
9/23/2017 |
$1.0 |
$1.0 |
| Wisconsin |
Modified the apportionment formula for broadcasters. Total ongoing fiscal impact is projected to be -$13 million. Effective Tax Year 2019. |
Corporate Income |
Tax Year 2019 |
N.A. |
-$3.2 |
| Wisconsin |
Converted 10 percent of the existing nonrefundable research credit into a refundable credit. Total ongoing fiscal impact is projected to be -$9 million. Effective Tax Year 2018. |
Corporate Income |
Tax Year 2018 |
N.A. |
-$2.1 |
| Wisconsin |
Provided refundable electronics information technology manufacturing zone credits for zone payroll and capital expenditures by a business (Foxconn Technology Group) that begins operation in a zone and is certified to receive the credits. These credits are available for no more than 15 years following the certification of the company for credits. The total fiscal impact of this tax change is expected to be -$2.85 billion over the 15-year period. Effective Sept. 20, 2017. |
Corporate Income |
9/20/2017 |
N.A. |
-$2.35 |
| Wisconsin |
Provided refundable enterprise zone tax credits for a financial services technology business, Fiserv, Inc., certified to receive credits if, after completing a competitive relocation process, it retains its corporate headquarters and at least 93 percent of its employees in the state and maintains certain payroll in the state. These credits can be claimed for no more than five consecutive tax years. This change will result in a loss of $2 million annually for up to 5 years. |
Corporate Income |
9/20/2017 |
N.A. |
-$2.0 |
| Wisconsin |
Delayed effective date of a tax refund until July 1, 2078 for a retailer related to bad debt of an affiliated lender that extends certain credit to that retailer. Effective Sept. 23, 2017. No change in taxpayer liability. |
Sales |
9/23/2017 |
$10.2 |
$10.4 |
| Wisconsin |
Expanded the exemption for lump sum contracts to apply to all construction contracts and to subcontractors. Effective Dec. 1, 2017. |
Sales |
12/1/2017 |
-$1.25 |
-$1.5 |
| Wisconsin |
Exempted frozen food and food consisting of more than 50 percent yogurt that is sold by a retailer and prepared by that retailer at a manufacturing establishment away from its retail location. Effective Sept. 23, 2017. |
Sales |
9/23/2017 |
-$1.15 |
-$1.2 |
| Wisconsin |
Exempted tangible personal property sold to certain construction contractors who transfer property to technical colleges or the University of Wisconsin. Effective July 1, 2018. |
Sales |
7/1/2018 |
N.A. |
-$2.5 |
| Wisconsin |
Repealed the healthcare provider assessment on ambulatory surgical centers. Old tax rate was 1.2703 percent of gross patient revenues. Effective Sept. 23, 2017. |
Health Care |
9/23/2017 |
-$5.0 |
-$5.0 |
| Wisconsin |
Allowed state forestry mill tax to sunset. Reduced from 0.167 mills to 0 mills effective December 2017. |
Other |
Taxes levied December, 2017 |
-$89.3 |
-$91.6 |
| Wisconsin |
Enacted legislation to perform a state buyout of tax on certain personal property. Tax change reduces local taxes. Effective Dec. 1, 2018. |
Property |
Taxes levied December, 2018 |
N.A. |
-$74.4 |
| Wisconsin |
Increased funding for the school levy tax credit. Tax change reduces local taxes. Effective Dec. 1, 2017. |
Property |
Taxes levied December, 2017 |
N.A. |
-$87.0 |
| Wisconsin |
Provided 38 project positions to the Department of Revenue for four years to increase auditing activities and improve tax collections. Effective Oct. 1, 2018. |
Non-Tax |
10/1/2018 |
$24.0 |
$32.0 |
| Wisconsin |
Expanded reporting requirements for information returns and modified due dates for filing those returns for income/franchise tax filers. Effective Tax Year 2018. |
Non-Tax |
Tax Year 2017 |
$3.0 |
$3.0 |
| Wisconsin |
Increased fees for electric vehicles. Increased hybrid-electric vehicle fee from $0 to $75. Increased electric vehicle fee from $0 to $100. These fee changes become effective on Jan. 1, 2018. |
Fee |
1/1/2018 |
$2.6 |
$5.8 |
| Wisconsin |
Increased maximum state parks and forests daily vehicle admission fee and daily camping fees. The maximum daily vehicle fee was increased from $11 to $16 for state residents and from $15 to $20 for nonresidents. The maximum daily camping fee was increased from $20 to $30 for state residents, and from $25 to $35 for nonresidents. These fees are subject to agency determination. The state park electrified campsite fees at select high-demand parks increased from $10 to $15. The new rates becomes effective on Jan. 1, 2018. |
Fee |
1/1/2018 |
$1.1 |
$2.5 |
| Wisconsin |
Replaced pesticide registration graduated fee/surcharge structure with flat fees and surcharges of $530 per product. This change becomes effective on Jan. 1, 2018. |
Fee |
1/1/2018 |
-$1.7 |
-$1.8 |
| Wyoming |
Required remote sellers to collect Wyoming sales and use tax if the seller has more than $100,000.00 in sales in Wyoming or 200 separate transactions in Wyoming in any year. Rate of 4 percent plus local option taxes. Revenue impact estimates are indeterminable, but the state potentially could gain $28 million from all remote sales, subject to court action. Effective July 1, 2017. |
Sales |
7/1/2017 |
$28.0 |
$28.0 |
| Wyoming |
Adjusted numerous motor vehicle registration fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
$20.0 |
$20.0 |
| Wyoming |
Adjusted numerous driver's license fees. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.6 |
$2.6 |
| Wyoming |
Increased the court automation fee from $10 to $25. Effective July 1, 2017. |
Fee |
7/1/2017 |
$2.1 |
$2.1 |
| Wyoming |
Adjusted hunting, fishing, application, watercraft, and conservation fees. Effective Jan. 1, 2018. |
Fee |
1/1/2018 |
$2.5 |
$4.9 |