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Related Topic: Fiscal

Year Juridiction Description Type Effective Date Fiscal Year 2022 Fiscal Year 2023
2021 Alabama Enacted new non refundable tax credit for construction, acquisition, or installment of qualified storm shelter or safe room. Limited to a maximum cost of $2 million annually. Personal Income 1/1/2021 -$2.0 -$2.0
2021 Alabama Modified sales and use tax exemptions for  contractors engaged in construction projects for government entities to include contracts for the construction or roads and bridges. Sales and Use 10/1/2021 -$11.5 -$11.5
2021 Alabama Enacted new exemption from sales and use tax for airport authorities. Sales and Use 1/1/2020 -$3.4 -$3.4
2021 Alabama Enacted new change to apportionment factor for corporate income taxpayers to a single sales factor formula; allow pass-through entities to elect to be taxed at the entity level; change interest expense limitation; and decouple Alabama from Federal Global Intangible Low-Taxed Income. Corporate Income 1/1/2021 $12.8 $12.8
2021 Alabama Modified and extended existing historic rehabilitation tax credit for improvements to historical structures used for commercial purposes. Capped at $20 million. Corporate Income 5/14/2021 -$20.0 -$20.0
2021 Alabama Modified and re-enacted Jobs Credit against utility taxes, or an  Investment Credit against income taxes, financial institution excise taxes, insurance premium taxes, or utility taxes. Capped at $350 million annually. Corporate Income 2/12/2021 -$350.0 -$350.0
2021 Alabama Modified and reenacted tax credit for cash contributions to local economic development organizations. Credit is against financial institutions excise tax, the insurance premium tax, and/or state public utility license tax. Corporate Income 2/12/2021 -$20.0 -$20.0
2021 Alabama Enacted new State Reservoir Management Grant Program, funded by additional $5 registration fee on Class 1 through 4 vessels. Fee 1/1/2022 $1.3 $1.3
2021 Alaska Alaska's Fisheries Business Tax levies a tax on the value of fish (and other fisheries product) either processed in Alaska or exported out of Alaska. A credit to incentivize salmon and herring processing expired on 12/31/2020. The credit allowed applicants to apply 50% of qualified capital investments against their tax liability, reducing their tax liablity by a maximum of 50%. Corporate Income 12/31/2020 $1.8 $1.8
2021 Alaska Alaska's corporate income tax is tied to federal rules for net operating losses. The CARES Act allows businesses to temporarily carry back losses, as well as use carry forward losses to reduce their 2020 taxable income to zero. No legislative action was taken, so Alaska corporate income tax will use the same net operating loss provisions. Corporate Income 3/27/2020 -$139.0 $0.0
2021 Arizona Imposes maximum tax rate of 4.5% on taxable income above $250,000 (single)/$500,000 (married), including separate non-General Fund tax. Personal Income 1/1/2021 -$836.0 -$487.8
2021 Arizona Provides full individual income tax exemption on military pensions. Personal Income 1/1/2021 -$48.3 -$37.9
2021 Arizona Reduces number of brackets from 4 to 2 as well as reducing tax rates.  (Future rate reductions to a single 2.5% bracket contingent upon specified revenue triggers.) Personal Income 1/1/2022 $0.0 -$1,016.6
2021 Arizona Imposes a new alternative income tax on certain types of income.  (Future scheduled rate reductions for this alternative income tax were enacted, eventually resulting in a 2.5% tax rate.  Future changes are not contingent upon specified revenue triggers.) Revenue impact is General Fund: +173.4 (reduces the cost of the maximum tax rate listed above) Non-General fund: -292.0 (Note that income tax surcharge approved in Nov. 2020 won't apply to alternative income tax) Personal Income 1/1/2021 -$118.6 N.A.
2021 Arizona Reduces the assessment ratio for commercial property from 18% to 16% over 4 years. Increases formula cost for K-12 education by $4.4 M. (No impact on revenue.) Property 1/1/2022 $0.0 $0.0
2021 Arizona Increases property tax credit ("Homeowner's Rebate") for residential property from 47.2% to 50%. Increases formula cost for K-12 education by $30.0 M. (No impact on revenue.) Property 1/1/2022 $0.0 $0.0
2021 Arkansas Exempt certain forgiven small business loans; provide deduction for certain loan expenses Personal Income 1/1/2019 -$179.0 N.A.
2021 Arkansas Exempt unemployment benefits from income tax for tax years 2020 and 2021 Personal Income N.A. -$3.1 $0.0
2021 Arkansas Amend income tax credit for waste reduction, reuse, or recycling equipment Personal Income 1/1/2021 $0.0 -$6.5
2021 Arkansas Tax credit for contributions to organization under Philanthropic Investment in Ark. Kids Program Personal Income 1/1/2021 $0.0 -$2.0
2021 Arkansas Create the Elective Pass-Through Entity Tax Act; impose a tax on pass-through entities Personal Income 1/1/2022 $2.1 $4.2
2021 Arkansas Provide a reduced sales/use tax rate for certain used motor vehicles Sales and Use 1/1/2021 -$6.5 -$13.1
2021 Arkansas Expand "instructional materials" for purposes of sales tax exemption Sales and Use 7/1/2021 -$4.4 -$4.5
2021 Arkansas Sales tax exemptions for items sold for use in printing Sales and Use 10/10/2021 -$2.6 -$4.0
2021 Arkansas Expand sales tax holiday to certain electronic devices Sales and Use 7/1/2021 -$2.0 -$2.0
2021 Arkansas Sales tax exemption for water used in poultry farming Sales and Use 10/1/2021 -$1.8 -$2.7
2021 Arkansas Create Arkansas Wood Energy Products and Forest Maintenance income tax credit Corporate Income 1/1/2021 -$5.0 -$5.0
2021 Arkansas Income tax credit for railroad track maintenance expenses Corporate Income 1/1/2022 -$4.9 $0.0
2021 Arkansas Increase annual cap on Historic Rehabilitation Income Tax Credit Corporate Income 7/1/2021 -$1.0 -$2.0
2021 Arkansas Extend sunset date to July 1, 2023 for medical marijuana tax act Marijuana 7/1/2021 $13.3 $13.3
2021 Arkansas Reduce additionall $100 registration fee on hybrid vehicles to $50. Fee 1/1/2022 -$6.0 -$1.1
2021 Arkansas Amend authorized fee collected for victim impact panel. Fee 1/2/2022 $0.3 $0.3
2021 California Exempts grants from state COVID-19 economic relief programs from taxable income. Personal Income 1/1/2020 -$85.0 -$2.0
2021 California Partial conformity with federal law on tax treatment of forgiven PPP loans Personal Income 1/1/2020 -$2,900.0 -$1,500.0
2021 California Created a new, elective, pass-through entity tax. Personal Income 1/1/2021 $1,300.0 $650.0
2021 California Extends hiring credit for firms impacted by the pandemic and creates new hiring credit for workers who are homeless Personal Income 1/1/2021 $18.0 $62.0
2021 California Makes existing (temporary) exemptions for menstrual products and children's diapers permanent Sales and Use 7/1/2023 $0.0 $0.0
2021 California Expands existing film tax credit Corporate Income 1/1/2022 $0.0 -$11.0
2021 California Expands existing "California Competes" tax credit for business expanding or retaining operations in the state Corporate Income 7/1/2021 $0.0 -$22.0
2021 California Creates new retail excise tax on electronic cigarettes in addition to existing distributor-level excise tax Tobacco 7/1/2022 $20.0 $40.0
2021 California Increase fee on owners of oil and petroleum products and expand fees to new types of fuel for funding oil spill prevention and response activities. Fee 10/1/2021 $12.0 $14.0
2021 California Creation of an application fee for a debt collection licensure. Fee 7/16/2021 $1.2 N.A.
2021 California Temporary waiver of certain cardroom-related fees on a one-time basis between January 2020 and August 2022 (exact period differs by fee). Fee 7/16/2021 -$5.8 -$0.5
2021 California Tempoaray waiver of various Department of Alcoholic Beverage Control licenese renewal fees between March 1, 2021, and February 28, 2023. Fee 2/23/2021 -$46.5 -$31.0
2021 California Temporary waiver of Board of Barbering and Cosmetology license renewal fees for all licenses that expire in calendar years 2021 and 2022. Fee 2/23/2021 -$12.8 -$6.4
2021 California Consolidation of several fees and creation of Generation and Handling Fee. Fee level will be set in alignment with appropriation levels beginning in FY 2024 and ongoing. Fee 7/1/2021 $0.0 $42.6
2021 California Increase in Facility Fee. Fee will now be set in alignment with appropriation levels beginning in FY 2024 and ongoing. Fee 7/1/2021 $0.0 $7.0
2021 Colorado HB21-1002 broadens eligibility for the state EITC and uncouples from CARES Act provisions that reduce certain taxpayers income tax liability. Personal Income 1/1/2021 -$24.0 -$21.5
2021 Colorado HB21-1311 made several changes to existing income tax expenditures.  Includes an increase in the EITC, caps on certain itemized deductions, and tax haven legislation. Personal Income 6/23/2021 $13.3 $39.5
2021 Colorado Proposition 116 was approved by voters in the November election and reduced the individual and corporate income tax rate from 4.63% to 4.55% beginning in tax year 2020. Personal Income 1/1/2020 -$154.0 -$160.0
2021 Colorado HB21-1265 extends a a sales tax exemption for restaurant and bar industries through August 2021. Sales and Use 6/14/2021 $45.1 $0.0
2021 Colorado Expands sales and use taxation to digital goods; eliminates the vendor fee retailers with sales over $1 million. Sales and Use 6/24/2021 $19.0 $30.1
2021 Colorado Proposition 116 was approved by voters in the November election and reduced the individual and corporate income tax rate from 4.63% to 4.55% beginning in tax year 2020. Corporate Income 1/1/2020 Revenue loss estimate included in PIT cut Revenue loss estimate included in PIT cut
2021 Colorado Modifies eligibility for insurance premium taxes and scales back tax expenditures for severance taxes. Severance 6/24/2021 $80.5 $115.0
2021 Colorado SB 21-260 created several new transportation fees to fund transportation projects.  The bill temporarily suspends an existing fee, resulting in a revenue reduction in FY 2021-22. Fee 6/17/2021 -$32.8 $113.2
2021 Connecticut Within certain income thresholds, exempt income distributions from Individual Retirement Accounts. The exemption is phased in equally over four income years, beginning with Income Year 2023. Once fully implemented, it is estimated that the policy will reduce General Fund revenues by $71m annually. Personal Income 1/1/2023 $0 $0
2021 Connecticut Continue with scheduled, phased-in increase to income tax exemptions (pensions and annuities income) for certain taxpayers. Personal Income N.A. ($16.40) ($32.80)
2021 Connecticut Continue with scheduled, phased-in increase to a separate income tax exemption for teachers' pensions. For the 2021 tax year and thereafter, taxpayers with teacher pension income may take the 50% (up from 25% in the prior year) teacher pension exemption or, if it applies, the general pension and annuity exemption described above). The 2022-2023 budget language clarifies that those taxpayers with incomes below the threshold for the general pension and annuity exemption may take either the 50% teacher exemption or the general pension and annuity exemption, whichever is greater. Personal Income N.A. -$8.0 -$8.0
2021 Connecticut Exempt breast-feeding supplies. The exemption covers taxable purchases or rentals of breast pumps and eligible accessories, qualifying parts and services. Sales and Use 7/1/2021 ($0.50) ($0.50)
2021 Connecticut Extend specified manufacturing-related sales and use tax exemptions to beer manufacturers that are not currently eligible because they manufacture beer at a facility that also makes substantial retail sales. Sales and Use 7/1/2023 ($1.30) ($1.30)
2021 Connecticut Allow the Film Production tax credit to be claimed against the Sales and Use Tax at 78% of the total tax credit amount for credits issued on or after January 1, 2022. Sales and Use 1/1/2022 ($2.20) -4.3
2021 Connecticut Reduce the excise tax on beer from $.24/gallon back to its 2011 rate of $.20/gallon. Effective July 1, 2023. The annualized, estimated state General Fund revenue loss is $2 million beginning in FY 24. Alcohol 7/1/2023 $0.0 $0.0
2021 Connecticut Extend the 10% Corporation Business Tax Surcharge through income year 2022. Corporate Income 1/1/2021 $80 $50
2021 Connecticut Delay the scheduled, incremental phasing out of the Capital Base method of taxation until 2024. Corporate Income 1/1/2021 $20.90 $29.20
2021 Connecticut Restore the Research and Development (R&D) Tax Credit Cap to 70% of Liability (in the prior biennium it had been reduced to 50.01%). The restoration is phased in over two income years: IY 21 and IY 22. Corporate Income 1/1/2021 ($6.50) ($17.20)
2021 Connecticut Beginning July 1, 2023, replace the current 6% gross receipts tax on Ambulatory Surgical Centers (ASCs) with a 3% net revenue tax on ASC services, subject to certain exclusions; eliminate the current exemption for the first $1 million of ASC gross receipts but retain the exemption for Medicaid and Medicare payments. The annual net revenue loss to the General Fund is estimated to be $9.5 million beginning in FY 24. Health Care Related 7/1/2023 $0.00 $0.00
2021 Connecticut Repeal the Admissions Tax for all places of amusement, entertainment, or recreation except movie theaters venues. Miscellaneous 7/1/2021 ($11) ($11)
2021 Connecticut Implement a Tax Amnesty program Miscellaneous 11/1/2021 $40 ($4)
2021 Connecticut Maintain through the FY 22 - FY 23 Biennium limited eligibility (only the elderly and those with dependents) for the (up to $200) Property Tax Credit against the Income Tax. Miscellaneous 1/1/2021 $53.0 $53.0
2021 Connecticut Increase the CT Earned Income Tax Credit to 30.5% (from 23%) of the Federal EITC. Miscellaneous 1/1/2021 -$40.7 -$40.7
2021 Connecticut Impose a highway use tax (HUT) on every “carrier” for the privilege of operating, or causing to be operated, certain heavy, multi-unit motor vehicles on any highway (i.e., public road) in the state. The HUT is calculated based on a vehicle’s weight and the number of miles driven in the state. The per-mile tax rates increase based on vehicle gross weight, ranging from (1) 2.5 cents per mile for vehicles weighing 26,000-28,000 pounds (lbs.) to (2) 17.5 cents per mile for vehicles weighing more than 80,000 lbs. Carriers must file returns and remit the tax to the Department of Revenue Services (DRS) on a monthly basis. Estimated annual revenues of $90m (FY 23 is partial year). Miscellaneous 1/1/2023 $0.0 $45.0
2021 Connecticut Legalize Adult-Use Recreational Cannabis through the following: 1) imposing a state cannabis excise tax on retail sales with separate rates for plant materials, edibles and other cannabis products using THC content (measured in milligrams) as the basis;  2) prohibiting any exemptions under the state’s sales and use tax law from applying to cannabis sales, other than exemptions for (a) sales of cannabis for palliative use and (b) the transfer of cannabis to a transporter;  3) extending the state angel investor tax credit (against the Personal Income Tax) program to eligible cannabis businesses owned and controlled by social equity applicants, allowing investors to claim a 40% income tax credit for credit-eligible investments in these businesses and raising the overall cap on angel investor tax credits; 4) imposing a 3% municipal sales tax on the sale of cannabis that applies in addition to the state’s 6.35% sales tax and the state cannabis tax; 5) imposing various licensure fees; and 6) repealing the tax on marijuana and controlled substances that are illegally purchased, acquired, transported, or imported into the state. Annual (state and municipal) revenues are projected to reach $73.4 million by FY 26. Miscellaneous Various $4.1 $56.3
2021 Connecticut Expand gaming options by authorizing the following: 1) sports wagering and fantasy contests (in-person and online); 2) online casino gaming; and 3) online lottery draw games / keno. Each master wagering licensee must pay to the General Fund 13.75% of gross gaming revenues: 1) each Tribe, their instrumentality or affiliate must make these payments based on the amount of gross gaming revenue from online sports wagering and fantasy contests which are operated outside of the tribe's reservation; 2) the CT Lottery Corporation must pay the same percentage based on its (up to 15 facilities located throughout the state) retail and online sports wagering gross gaming revenue and fantasy contest gross receipts  General Fund payments for online casino gaming are 18% of gross gaming revenue from online casino gaming outside each tribe’s reservation during the first five years of operation and then 20% during the sixth and any succeeding year of operation. Aside from the designated transfer to the Debt Free Community College program (up to $14 million annually from online lottery revenues beginning in FY 24), expansion by the CT Lottery Corporation to include online lottery draw games is an extension of current law. Overall, the CT Lottery Corporation must increase (beginning in FY 22) the annual transfer to the chronic gamblers' account. Total, annual state revenues (before any transfers) from all of these changes is projected to be $100 million by FY 26. Miscellaneous Various $30.5 $43.1
2021 Connecticut Restructure the Unemployment Insurance Benefits program: Increasing, from $15,000 to $25,000, the taxable wage base and indexing it to inflation, and adjusting the fund solvency and experience tax rates results in an estimated revenue gain of $130.9 million annually beginning in FY 24. Solvency tax revenue would eventually drop in future years as the Unemployment Compensation Fund becomes solvent. Miscellaneous Various $0.0 $0.0
2021 Connecticut Revamp the state’s beverage container redemption law as follows: 1) increase, beginning January 1, 2024, the beverage container deposit amount to at least 10 cents, rather than five cents; 2) expand the scope of the state's "bottle bill" law to include various other beverage containers and exempt containers less than 150mL; 3) increase the handling fee to two and one-half cents or three and one-half cents per beverage container, depending on the type of container involved, that distributors must pay to dealers
and redemption centers, 4) incrementally reduce the amount of unclaimed deposits that distributors must remit to the General Fund from 100% currently to 45% by FY 26, and allows the distributors to keep the remainder; and 5) establish a five-cent surcharge on the sale of spirit or liquor beverage containers of 50mL or less (commonly referred to as “nips”) and require (a) wholesalers to remit the surcharges to the municipalities in which the containers were sold and (b) the municipalities to use the remitted funds for environmental measures aimed at reducing solid waste or reducing the impact of litter. The net state revenue impact is approximately $0.5 million until the distribution of unclaimed desposits to the General Fund is scheduled to be reduced to 45% in FY 26 (at such time, the net total impact to the General Fund is estimated to be -$13 million).
Miscellaneous N.A. $0.0 $0.5
2021 Connecticut Require state agencies to impose a service fee for credit/debit card use in the payment of fees (to recoup the cost to the state). Estimated annual revenue gain annually of $2.5m to the General Fund and $2.5m to the Special Transportation Fund (DMV fees). Fee N.A. $0.0 $6.0
2021 District of Columbia Permanent Extension of DC Income Tax Exclusions for Unemployment Compensation and Public Health Emergency Financial Assistance Personal Income 1/1/2021 ($22.10) ($2.20)
2021 District of Columbia ARP Expansion of EITC for Childless Workers.  The District's local EITC already matches 100% of the federal EITC for childless workers.  The ARP expansion of this benefit was matched in DC Law.  Personal Income 1/1/2021 ($36) $0
2021 District of Columbia Local Expansion of DC EITC for Households with Children.  Expands the DC Earned Income Tax Credit (EITC) to increase, for filers with a qualifying child, the amount of federal EITC matched by the District from 40 percent to 70 percent for tax years 2022 through 2024, 85 percent for tax year 2025, and 100 percent for tax years after 2025.  The DC EITC will be refundable on a monthly basis to provide a basic income to lower income households with children.  Personal Income 1/1/2022 $0 ($30)
2021 District of Columbia Income Tax Increase.  Changes District income tax brackets and rates beginning in tax year 2022, creating new brackets for incomes between $250,000 and $500,000 (taxed at 9.25 percent) and between $500,000 and $1 million (taxed at 9.75 percent), while raising the tax on income in excess of $1 million to 10.75 percent. Personal Income 1/1/2021 $101.10 $161.80
2021 District of Columbia WMATA Dedicated Funding. Aligns the sales tax dedication to the Washington Metropolitan Area Transit Authority to current funding agreements and removes the annual increase in the dedication. Sales and Use N.A. $10.90 $16.60
2021 District of Columbia Revised Uniformed Unclaimed Property. Updates the District’s unclaimed property laws, including decreasing the required holding period for marketable securities and increasing the types of properties subject to the unclaimed property laws. Miscellaneous N.A. $6.90 $0.20
2021 District of Columbia Basic Business License Fees Fee 10/1/2021 -$2.6 -$3.3
2021 District of Columbia Business Entity Filing Fees Fee 10/1/2021 -$1.6 -$1.6
2021 District of Columbia Occupational and Professional License Fees Fee 10/1/2021 -$1.8 $0.0
2021 District of Columbia For-Hire Vehicle Fees Fee 10/1/2021 -$1.8 $0.0
2021 Florida Florida's "piggyback" bill that adopts the federal IRC. Corporate Income Upon becoming a law ($2.2) $0.0
2021 Florida Temporary program that provides a tax credit to businesses that hire interns. Corporate Income 7/1/2021 ($2.5) ($2.5)
2021 Florida A one time increase in the total amount of credits available to businesses who refurbish contaminated sites. Corporate Income 7/1/2021 ($17.5) $0.0
2021 Florida Provides a tax credit against various taxes for businesses that make contributions to organizations that provide services to prevent child abuse. Miscellaneous 7/1/2021 ($5.0) ($5.0)
2021 Florida Requires out-of-state sellers and marketplace providers to collect Florida's sales tax, discretionary sales surtaxes, and ancillary fees. Sales and Use 7/1/2021 $973.6 $1,161.1
2021 Florida "Back-to-School" sales tax holiday. Exempts clothing, school supplies, and personal computers and accessories below certain prices. Sales and Use 7/31/2021 ($53.4) $0.0
2021 Florida Disaster preparedness sales tax holiday. Exempts various items used to prepare for disasters. Sales and Use 5/28/2021 ($8.1) $0.0
2021 Florida Exempts from the sales and use tax certain items used to enable independent living. Sales and Use 7/1/2021 ($1.2) ($3.0)
2021 Florida Freedom Week sales tax holiday. Exempts various items to promote outdoor activities and certain recreation. Sales and Use 7/1/2021 ($41.4) $0.0
2021 Florida Extends the opportunity to qualify for a sales and use tax exemption for personal property and electricity located at a data center. Sales and Use 7/1/2022 $0.0 ($1.6)
2021 Florida Requires dealers to use standard rounding practices when calculating sales tax owed on amounts between whole dollar values instead of Florida's "bracket" system. Sales and Use 7/1/2021 ($16.2) ($18.1)
2021 Florida Commercial Rental Sales Tax. A reduction in the rate imposed against the rental of commercial real estate. This reduction will occur at a later date corresponding to Florida's Unemployment Compensation Trust Fund meeting a predetermined balance. Sales and Use   $0.0 $0.0
2021 Georgia Standard Deduction increase Personal Income 1/1/2022 ($58) ($151)
2021 Georgia Tax credit for teachers in under performing schools Personal Income 1/1/2022 $0 ($1.50)
2021 Georgia New medical device and pharma manufacturing tax credit Corporate Income 1/1/2021 ($5.20) ($4.10)
2021 Georgia Extend sunset on exemption of sales tax on materials for project of regional significance Sales and Use 7/1/2021 ($4.50) ($9.50)
2021 Georgia Extend sunset on exemption of tickets for admission to fine arts Sales and Use 7/1/2021 ($5.70) ($2.90)
2021 Georgia Reinstates exemption on maintenance parts for concrete mixer trucks Sales and Use 7/1/2021 ($1.30) ($1.30)
2021 Georgia Expand $5 hotel/motel fee to all lodging Fee 7/1/2021 $17.1 $20.3
2021 Illinois Rollback of the Federal TCJA 100% accelerated depreciation deduction. Personal Income   $38.0  
2021 Illinois Capped the corporate NOL deduction for the next three years at $100k/yr. Corporate Income   $314.0  
2021 Illinois Rolled back the Federal TCJA 100% accelerated depreciation deduction. Corporate Income   $177.0  
2021 Illinois Aligned the tax treatment of foreign-source dividends to domestic dividends. Corporate Income   $107.0  
2021 Illinois Eliminated the continued repeal of the corporate franchise tax. Corporate Income   $20.0  
2021 Indiana New exemption for utility scale battery energy storage systems Sales and Use 5/1/2021 indeterminable, but potentially significant indeterminable, but potentially significant
2021 Indiana New exemption for public safety equipment and materials Sales and Use 7/1/2021 indeterminable, but potentially significant indeterminable, but potentially significant
2021 Indiana New tax imposed on closed system cartridges Cigarette and Tobacco 7/1/2022 N/A $9.30
2021 Indiana New tax imposed on electronic cigarettes (excluding closed system cartridges) Cigarette and Tobacco 7/1/2022 N/A $1.20
2021 Indiana Existing credit was 20% of a taxpayer's qualified investment to a qualified Indiana business, capped at $1M per taxpayer. Increased credit to 25% of investment capped at $1M per taxpayer, or 30% of investment up to $1.5M if the business is a minority or women's business enterprise. Raised the cap on annual credits that may be awarded from $12.5M to $20M. Personal Income 7/1/2021 N/A $20
2021 Indiana Increased maximum amount of school scholarship tax credit that may be awarded from $16.5M annually to $17.5M in FY2022 and $18.5M in FY2023, before returning the annual cap to $16.5M in FY2024 and moving forward. Personal Income 7/1/2021 $17.50 $18.50
2021 Indiana Increased Indiana Earned Income Tax Credit from 9% to 10% of Federal EITC. Personal Income 7/1/2021 N/A ($12.00)
2021 Indiana (Enacted in 2011 and 2014) Phased in reduction of Corporate Income Tax from 8.5% in FY 2012 to 6.5% in FY 2016. In 2014 Session the Corporate Income Tax rate was further phased down from 6.5% in FY 2016 to 4.9% in FY 2022 and thereafter.  Corporate Income The new phased down rate is effective at the beginning of each fiscal year. ($205.50) ($252.70)
2021 Indiana Tribal gaming revenue sharing. Miscellaneous 1/1/2022 0 $7.10
2021 Indiana Riverboat & Racino Wagering Taxes Miscellaneous 7/1/2021 ($18) ($18)
2021 Kansas Extension and Expansion of Rural Opportunity Zone Program (income tax credit for relocating to rural area of state) Personal Income 1/1/2022 ($2.15) ($4.97)
2021 Kansas Requires Marketplace Facilitators to Remit Compensating Use Tax Sales and Use 7/1/2021 $42.40 $49.80
2021 Kansas $500 Increase to Standard Deduction and Allowance for Kansas taxpayers to itemize at state level, even if not itemizing at federal level Personal Income 1/1/2021 ($82.90) ($83.70)
2021 Kansas Decoupled from 2017 federal tax reform changes for Global Intangible Low Tax Income, Business Interest, Capital Contributions, FDIC Premiums, and Business Meal Expenses Personal Income 1/1/2021 ($6.40) ($6.60)
2021 Kansas Decoupled from 2017 federal tax reform changes for Global Intangible Low Tax Income, Business Interest, Capital Contributions, FDIC Premiums, and Business Meal Expenses Corporate Income 1/1/2021 ($49.70) ($55.70)
2021 Kansas Permit Individual Income Taxpayers to Claim Expensing Deduction. Personal Income 1/1/2021 ($8) ($8)
2021 Kansas Requires Corporate Income Taxpayers to offset the amount of federal expensing deduction when claiming the Kansas expensing deduction. Corporate Income 1/1/2021 $10.30 $10.40
2021 Kansas Extension of Sunset on Sales Price Exclusion for Motor Vehicle Manufacturer's Rebate Sales and Use 7/1/2021 ($4.50) ($4.50)
2021 Kansas Creation of Technology Enabled Fiduciary Financial Institution program. Fees are newly created. Fee 7/1/2021 $1.5 unknown
2021 Kentucky New income tax credit for contributions to scholarship-granting organizations Personal and Corporate 1/1/2021 -$25.0 -$25.0
2021 Kentucky Exclude paycheck protection loans that are forgiven Personal and Corporate 3/7/2020 -$125.0 substantial
2021 Kentucky Clarification of vaping tax and amount of required bond Tobacco   -$1.0 -$1.0
2021 Kentucky Exempt electricity used in the production of crytocurrency Sales and use 7/1/2021 -$10.0 substantial
2021 Maryland Exempts from income tax certain unemployment benefits received by a specified taxpayer for tax years 2020 and 2021 Personal Income 2/15/2021 ($48.10) n/a
2021 Maryland Increases value of the refundable earned income credit and expands credit for individuals without qualifying children for tax years 2020 through 2022 Personal Income 2/15/2021 ($160.40) ($162.30)
2021 Maryland Exempts from income tax certain federal, State, and local grants and forgiven loans provided for pandemic relief for tax years 2020 and 2021
*Note--Exemption may also be claimed against corporate income tax
Personal Income 2/15/2021 ($35.90)  
2021 Maryland Expands eligibility for the State and local earned income and poverty level credits for tax years 2020 through 2022 Personal Income 3/5/2021 ($66.40) ($68.40)
2021 Maryland Establishes a refundable income tax credit for certain taxpayers with a dependent child with a disability for tax years 2020 through 2022 Personal Income 3/5/2021 ($1.00) ($1.00)
2021 Maryland Extends termination date for the cybersecurity investment tax credit for tax years 2024 and 2025 and expands applicability of credit to investment in other technology companies
*Note--Credit may also be claimed against corporate income tax
Personal Income 6/1/2021 Generally minimal expenditures assuming that the extension continues the $2.0 annual appropriation for 2024 and 2025  
2021 Maryland Exempts from income tax certain utility arrearage amounts forgiven in tax year 2021 Personal Income   Reduction may be minimal depending on the extent federal cancellation of debt provisions require taxpayers to report the amount of forgiven utility arrearage as income  
2021 Maryland Establishes a tax credit for qualified catalytic revitalization projects and historic revitalization projects
*Note--Credit may also be claimed against corporate income tax
Personal Income 7/1/2021 ($3.10) ($6.10)
2021 Maryland Extends termination date of the research and development tax credit through tax year 2025, eliminates the basic credit, increases the total amount awarded to $12 million, requires $3.5 million to be set aside for small businesses, and limits the maximum credit to $250,000.
*Note--Credit may also be claimed against corporate income tax
Personal Income 7/1/2021 ($6.10) ($7.60)
2021 Maryland Extends termination date of the job creation tax credit to January 1, 2027, enhances credit for hiring of qualified veterans, extends program eligibility to small businesses who hire a qualified veteran, and repeals the Hire Our Veterans Tax Credit.
*Note--Credit may also be claimed against corporate income tax
Personal Income 7/1/2021 ($3.30) ($3.30)
2021 Maryland Authorizes certain businesses to retain an incresased sales and use tax vendor credit for three months following passage of relief package Sales and Use 2/15/2021 Reduction of $185.80 for fiscal year 2021  
2021 Maryland Imposes sales and use tax on specified digital products and codes Sales and Use 5/30/2021 Increase may be potentially signficant depending on the amount of digital products and codes purchased  
2021 Maryland Exempts from sales and use tax construction material or warehousing equipment purchased solely for use in a specified federal facilities redevelopment area in Cecil County Sales and Use 7/1/2021 Reduction may be significant depending on the value of eligible construction material and warehousing equipment that is purchased  
2021 Maryland Imposes a tax on gross revenues of specified digital advertising beginning with tax year 2022; subsequent legislation exempts a broadcast entity and news media entity from the digital advertising gross revenues tax and clarifies implementation of the tax Miscellaneous 3/14/2021;
5/30/2021
Increase may be significant but may not be reliably estimated due to lack of data  
2021 Maryland Imposes a tax on cigarettes, electronic smoking devices, and other tobacco products; subsequent legislation clarifies and makes alterations                            Miscellaneous 3/14/2021;
5/30/2021
$92.10 $88.10
2021 Maryland Imposes a 15% tax on proceeds from sports wagering Miscellaneous 5/18/2021 $5.90 $15.10
2021 Maryland Extends the current fee (8.0 cents per barrel) assessed on oil transferred into the State until July 1, 2024; beginning July 1, 2024, the fee is 5.0 cents per barrel Fee 7/1/2021 $2.1 $2.9
2021 Minnesota Federal Conformity to CARES, CAA and other federal acts, PPP Loan, 100% Exclusion Personal Income Taxable Years 2020/2021 -$191.5 -$18.2
2021 Minnesota Federal Conformity to CARES, CAA and other federal acts, PPP Loan, 100% Exclusion Corporate Income Taxable Years 2020/2021 -$183.5 -$15.9
2021 Minnesota Federal Conformity to FCC, Exclusion of Discharge of Indebtedness on Qualified Principal Residence Personal Income Taxable Years 2018/2019/2020 -$6.7 $0.0
2021 Minnesota Federal Conformity to FCC, Special Expensing Rules for Certain Film, TV and Live Theatrical Productions Personal Income Taxable Years 2018/2019/2020 -$2.2 $0.5
2021 Minnesota Federal Conformity to FCC, Special Expensing Rules for Certain Film, TV and Live Theatrical Productions Corporate Income Taxable Years 2018/2019/2020 -$1.8 $0.4
2021 Minnesota Federal Conformity to FCC, Special Expensing Rules for Certain Film, TV and Live Theatrical Corporate Income Taxable Years 2018/2019/2020 -$1.1 $0.6
2021 Minnesota Federal Conformity to FCC, Special Rule for Sales or Dispositions of Transmission Lines for Qualified Electric Utilities Corporate Income Taxable Years 2018/2019/2020 -$1.3 $0.3
2021 Minnesota Federal Conformity to CARES, Special Rules for Use of Retirement Funds Personal Income Taxable Year 2020 -$1.6 $1.7
2021 Minnesota Federal Conformity to CARES, Special Rules for Use of Retirement Funds Corporate Income Taxable Year 2020 -$3.5 -$0.4
2021 Minnesota Federal Conformity to CAA, 100% Exclusion of Economic Injury Disaster Loan Advances Repayments Corporate Income TY 2020 -$3.4 -$0.3
2021 Minnesota Federal Conformity to CAA, 100% Exclusion of Small Business Loan Personal Income TY 2020 -$1.5 -$0.1
2021 Minnesota Federal Conformity to CAA, 100% Exclusion of Small Business Loan Corporate Income TY 2020 -$1.5 -$0.1
2021 Minnesota Federal Conformity to the American Rescue Plan, Exclusion of up to $10,200 with $150,000 AGI Limitation Personal Income TY 2020 -$234.8 $0.0
2021 Minnesota Full Conformity, Clarification to Section 179 Expensing, Clarification Provided on Carryover Properties Personal Income TY 2020 -$3.8 $1.0
2021 Minnesota Refundable Small Business Investor Tax Credit, Sunset Date Extended by One-Year Personal Income TY 2022 $0.0 -$5.0
2021 Minnesota Modifications to Partnership Audits:  Multi-State Tax Commission Personal Income TY 2019 -$0.6 -$1.4
2021 Minnesota Refundable Historic Rehabilitation Tax Credit, Sunset Date Extended by One-Year Corporate Income TY 2022 -$5.6 -$7.0
2021 Minnesota Exemption (by Refund) for Construction Materials Used for Public Safety Facilities.  Sales and Use 7/1/2021 -$2.0 -$4.1
2021 Minnesota Exemption from Accelerated June Payment Requirement, Vendors of Certain Construction Materials.  Sales and Use 6/1/2022 -$12.1 -$0.5
2021 Minnesota State General Levy, Increase Market Value Exclusion to $150,000 (CI property),  Decrease Total Levy Property TY 2022 $0.0 -$10.7
2021 Minnesota Homeowner Property Tax Refunds, Exclude Veteran Benefits from Household Income for Homestead Credit State Refund Property TY 2022 $0.0 -$3.6
2021 Minnesota Renter Property Tax Refunds, Exclude Veteran Benefits from Household Income Property TY 2022 $0.0 -$1.2
2021 Minnesota Local Government Assistance Grants - Utility Property Tax Refunds (one-time) Property FY 2022 -$29.4 $0.0
2021 Minnesota Local Government Aid - One-time Supplement Property FY 2022 -$5.1 $0.0
2021 Minnesota Newborn screening per specimen fee Fee 7/1/2021 $2.1 $2.9
2021 Minnesota Allowing dried raw cannabis as part of medical cannabis program Fee 7/1/2021 $6.5 $6.5
2021 Minnesota Timber permit refunds Fee 7/1/2021 -$1.7 -$1.7
2021 Minnesota Reorganize license plate Fees Fee 7/1/2021 $7.6 $8.2
2021 Minnesota Construction personal licensing fee reduction Fee 1-Jul -$2.3 -$2.3
2021 Minnesota Petro fund prorams and fee sunset elimination Fee 7/1/2022 $0.0 $28.4
2021 Minnesota Efficient technology accelerator assessment Fee 7/1/2021 $3.4 $3.4
2021 Mississippi Continued phase out of the 3% income tax rate Personal Income 7/1/2021 -$30.0 $0.0
2021 Mississippi Continued phase out of the 3% income tax rate Corporate Income 7/1/2021 -$0.5 $0.0
2021 Mississippi Continued phase out of the corporate franchise tax Corporate Income 7/1/2021 -$26.0 $0.0
2021 Montana Increase exemption for business equipment from $100,000 to $300,000 Property 7/1/2021 -$0.7 -$1.1
2021 Montana Revise regulation of adult-use and medical marijuana, legalizes adult-use marijuana, and sets tax rate at 20% of retail sales Sales and Use 1/1/2022 $5,911,669.0 $19,727,899.0
2021 Montana Increase Elderly Homeowner/Renter credit income exclusion and increase maximum claimable credit Personal Income 7/1/2021 -$2.9 -$2.8
2021 Montana Tax credit for employer-paid education of trade professions Personal Income 4/19/2021 -$1.0 -$1.0
2021 Montana Increase credit cap on film tax credit Personal Income 7/1/2021 $0.0 -$2.0
2021 Montana Increase maximum claimable credits for Student Scholarship Organization and Education Improvement Program credits Personal Income 7/1/2021 $0.0 -$1.9
2021 Montana Reduce top individual income tax rate Personal Income 7/1/2021 -$6.0 -$31.3
2021 Montana Revise and simplify income taxes. Align MT taxable income with federal taxable income Personal Income 1/1/2022 $0.0 $4.9
2021 Montana Corporate tax modernization through double-sales factor apportionment Corporate Income 7/1/2021 $2.4 $3.2
2021 Nevada Modified Business Tax on nonfinancial (general), financial, and mining businesses:  The Department of Taxation is required to lower the MBT tax rates for FY 2022 and FY 2023 and provide refunds for taxes paid at the higher tax rates for FY 2020 and FY 2021.  This is due to the Nevada Supreme Court in late May 2021 upholding a lower court ruling that the Legislature’s action in the 2019 Legislative Session to override the impact of a MBT rate reduction calculation provision, established in the 2015 Legislative Session, without a 2/3’s majority vote was unconstitutional.  Miscellaneous 7/1/2021 -$5.1 -$5.4
2021 Nevada AB 495 imposes a new annual tax on entities engaged in the business of extracting gold or silver in the State whose Nevada gross revenue in a calendar year exceeds $20 million.  Proceeds from the new tax are deposited in the State General Fund for FY 2022 and FY 2023 and then in the State Education Fund for K-12 education beginning in FY 2024. Severance 7/1/2021 $83.8 $81.0
2021 New Hampshire Phase out of the Interest and Dividends Tax by 2027 Personal Income 1/1/2022 $0.0 $6.3
2021 New Hampshire Business Profits Tax rate decrease Corporate Income 7/1/2021 -$1.3 -$3.6
2021 New Hampshire Business Enterprise Tax rate decrease Corporate Income 7/1/2021 -$4.7 -$13.3
2021 New Hampshire Statutory change so the Paycheck Protection Program is not taxed under state laws. Corporate Income 6/10/2021 -$25.4 -$44.0
2021 New Hampshire Increase Business Enterprise Tax threshold to $250,000 Corporate Income 1/1/2022 $0.0 -$3.1
2021 New Hampshire Meals and Rental Tax Rate Decrease Miscellaneous 7/1/2021 -$11.4 -$19.0
2021 New Hampshire Reduction of the Statewide Education Property Tax Property 7/1/2021 $0.0 -$100.0
2021 New Hampshire Increase the minimum gross business income required to file BPT return Corporate Income 7/1/2021 unknown unknown
2021 New Jersey Statutory prescribed decrease in Petroleum Products Gross Receipts Tax Motor Fuel 10/1/2021 No estimate No Estimate
2021 New Jersey Allows deduction from tax of certain expenses when taxpayer's federal paycheck protection program loan is forgiven and excludes those forgiven loans from gross income tax. Personal Income Tax 1/1/2020 Indeterminate Indeterminate
2021 New Jersey Provides partial pension and retirement income exclusion for taxpayers with income between $100,000 and $150,000. Personal Income Tax 1/1/2021 -$72.9 -$72.9
2021 New Jersey Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are at least 18 years of age or older to qualify for modified benefit. Personal Income Tax 1/1/2021 -$6.3 $15.2
2021 New Jersey Allows deduction from tax of certain expenses when taxpayer's federal paycheck protection program loan is forgiven and excludes those forgiven loans from gross income tax. Corporate Income 1/1/2020 Indeterminate Indeterminate
2021 New Jersey Cannabis subject to State's sales and use tax when retail sales commence. Sales and Use   no estimate no estimate
2021 New Jersey Sales tax imposed on medical cannabis phases out. Sales and Use 7/1/2020 -$6.0 No Estimate
2021 New Jersey Gross Income Tax deduction for college savings account contributions, in-State tuition payments, and certain principal and interest student loan payments. Personal Income 1/1/2022 $0.0 $105.9
2021 New Jersey Established, revised, and expanded new and existing economic development program incentives. Personal Income 1/7/2021 Various Various
2021 New Mexico Deduction of sales from certain food and beverage establishments for March 2021 to June 2021 Sales and Use 3/1/2021 -$90.0 $0.0
2021 New Mexico $600 income tax rebate to low-income individuals eligible for the earned income tax credit Personal Income Tax Year 2020 -$109.0 $0.0
2021 New Mexico Allow liquor license holders, who held licenses on June 30, 2021, to deduct alcohol sales up to $50 thousand if a dispenser license, and up to $25 thousand if a retailer license from gross receipts for four consecutive years Sales and Use 7/1/2021 -$2.0 -$2.0
2021 New Mexico Personal and Corporate income tax deduction for liquor license holders in an amount equal to the gross receipts from sales of alcoholic beverages, not to exceed $50 thousand Personal and Corporate Income 7/1/2021 -$1.5 -$1.5
2021 New Mexico Gross receipts tax deduction for manufacturing services and manufacturing equipment Sales and Use 1/1/2022 -$3.0 -$3.0
2021 New Mexico Expand the refundable low-income comprehensive tax rebate to higher income levels, provide higher rebates, and creates an automatic inflation adjustment Personal Income Tax Year 2021 -$49.0 -$50.0
2021 New Mexico Update, expand, and lengthen the sustainable building tax credit against personal and corporate income taxes Personal Income   $0.0 loss of $2.2 million in FY 24
2021 New Mexico Increase the Health Insurance Premium Surtax Health Care 1/1/2022 $22.0 $38.0
2021 New Mexico Enacted the Cannabis Regulation Act and Cannabis Tax Act - imposes a 12 percent excise tax on cannabis retailers in addition to gross receipts tax on cannabis retail sales Excise 7/1/2022 $9.8 $30.0
2021 New Mexico Enacted the Cannabis Regulation Act and Cannabis Tax Act - imposes a 12 percent excise tax on cannabis retailers in addition to gross receipts tax on cannabis retail sales Sales and Use 7/1/2022 $5.6 $17.5
2021 New Mexico Gross Receipts tax deduction for medical cannabis sales Sales and Use 7/1/2022 -$15.7 -$19.0
2021 New Mexico Gross receipts tax revenue sharing for certain large local economic development projects with capital and infrastructure costs over $350 million (75% of GRT revenue will go to assist with capital costs to recruit projects) Sales and Use 6/15/2021 unknown unknown
2021 North Dakota House Bill No. 1309 (2021) exempts a contractor or subcontractor from paying use tax on tangible personal property installed by the contractor or subcontractor unless the contractor or subcontractor enters a contract for the purchase of the tangible personal property. Sales and Use 7/1/2021 -$12.5 -$12.5
2021 North Dakota House Bill No. 1412 (2021) imposes a lignite research tax in lieu of the state's portion of tax imposed on coal conversion facilities. The bill provides counties the option of exempting the counties' portion of the coal conversion tax. The lignite research tax imposed in lieu of the state's portion of the coal conversion tax is deposited in the lignite research fund and any coal conversion tax not exempted by the counties is allocated to the counties. The bill also provides the board of county commissioners the option of exempting up to 70 percent of the coal severance tax. Miscellaneous 7/1/2021 -$21.3 -$21.3
2021 North Dakota Senate Bill No. 2328 (2021) provides a producer employing a flare mitigation system installed on a qualifying well on or after June 30, 2021, a temporary credit against oil extraction tax. The credit is equal to 75 cents per one million British thermal units of flare mitigation resulting from the onsite flare mitigation system. The credit may be claimed for up to 12 months per well and may not exceed $6,000 per well per month. The credit does not apply to production from wells located within the exterior boundaries of the Fort Berthold Reservation unless the Chairman of the Tribe submits to the Tax Commissioner a written request for the credit to apply. While the amount that will be claimed cannot be determined, it is estimated that for each 50 connected wells there will be a corresponding reduction in oil extraction tax revenue totaling $3.6 million. Miscellaneous 7/1/2021 -$1.8 -$1.8
2021 North Dakota House Bill No. 1212 (2021) modifies the charitable gaming tax rate and applies the tax rate to adjusted gross proceeds rather than gross proceeds. Miscellaneous 7/1/2021 -$9.9 -$9.9
2021 Ohio Rate decrease, increased tax exempt threshhold from $21,750 to $25,000, suspended bracket indexing for 2021, suspended personal exemption indexing for 2021 and 2022  Personal Income 1/1/2021 -$968.0 -$816.0
2021 Ohio Nonrefundable credit for home schooling expenses (max $250) Personal Income 1/1/2021 -$3.7 -$3.7
2021 Ohio Nonrefundable credit for donations to certain nonprofit scholarship granting organizations (max $750) Personal Income 1/1/2021 -$52.3 -$52.3
2021 Ohio Nonrefundable credit for tuition paid to nonpublic, nonchartered school (max $1,000) Personal Income 1/1/2021 -$4.3 -$4.3
2021 Ohio Deduction for capital gains from eligible Ohio-based venture capital firms Personal Income 1/1/2026 $0.0 $0.0
2021 Ohio Deduction for capital gains from certain ownership interests in Ohio-based businesses Personal Income 1/1/2026 $0.0 $0.0
2021 Ohio Exemption for employment services Sales and Use 10/1/2021 -$95.6 -$143.4
2021 Ohio Exemption for investment metal bullion, coins Sales and Use 10/1/2021 -$4.6 -$6.9
2021 Ohio Exemption for certain self-assessing electric customers Miscellaneous 10/1/2021 -$2.6 -$3.9
2021 Ohio Exemption of BWC dividends from commercial activity tax base Miscellaneous 1/1/2021 -$1.0 -$1.0
2021 Ohio Tire fee - sunset extended 2 years Fee 7/1/2022 $0.0 $7.6
2021 Ohio Solid waste disposal - sunset extended 2 years Fee 7/2/2022 $0.0 $68.1
2021 Ohio Public water system application fee - sunset extended 2 years Fee 7/3/2022 $0.0 $4.6
2021 Ohio Surface water plan review - sunset extended 2 years Fee 7/4/2022 $0.0 $2.5
2021 Ohio Annual discharge fee for NPDES permit holders - sunset extended 2 years Fee 7/5/2022 $0.0 $4.0
2021 Ohio Non-NPDES application fee - sunset extended 2 years Fee 7/6/2022 $0.0 $1.4
2021 Oklahoma Reduced individual income tax rates imposed on Oklahoma taxable income of resident and nonresident individuals. The maximum individual income tax rate was reduced from 5% to 4.75% (HB 2962) Personal Income Tax Year 2022 -$83.0 -$236.7
2021 Oklahoma Refundable earned income tax credit equal to 5% of federal credit (HB 2962). Personal Income Tax Year 2022 Included in PIT cut Included in PIT cut
2021 Oklahoma Reduced the corporation income tax/bank privilege tax rate from 6% to 4% (HB 2960 and 2961). Corporate Income Tax Year 2022 -$323.5 -$337.8
2021 Oklahoma Created new peer-to-peer car sharing program and requires shared vehicle drivers to collect 6% vehicle rental tax (SB 355). Excise   N/A N.A
2021 Oklahoma Creates a $0.03 tax per kilwatt hour on the electric current used to charge or recharge the battery or batteries of an electric vehicle Motor Fuel 1/1/2024 N/A N/A
2021 Oklahoma Created the “Filmed in Oklahoma Act of 2021,”  an incentive rebate program relating to film production incentives (S 608). Corporate Income   N/A N/A
2021 Oklahoma Extended the Oklahoma Quality Events Incentive Act through June 30, 2026 (H 1121). Corporate Income   N/A N/A
2021 Oklahoma Created the Oklahoma Remote Quality Jobs Incentive Act, which provides for incentives to be paid to qualifying establishments that facilitate the attraction of remote workers to Oklahoma (H 2860). Corporate Income   N/A N/A
2021 Oregon Modify Oregon's policy on pass-through entity taxation Personal Income 1/1/2021 $13.4 $28.3
2021 Oregon Extend various tax credits Personal Income 1/1/2022 -$5.8 -$62.7
2021 Oregon Repealed a sunset in the aviation fuels tax and reprealed a sunset in the jet fuel tax. Motor Fuel 1/1/2022 $1.8 $3.3
2021 Oregon UI Tax Miscellaneous 10/1/2021 -$89.9 -$201.9
2021 Oregon UI Tax Miscellaneous 5/17/2021 -$75.0 $0.0
2021 Oregon UI Tax Miscellaneous 7/14/2021 $1.0 $1.0
2021 Oregon Family Medical Leave Trust: delayed new tax start date by one year Miscellaneous   -$1,041.1  
2021 Pennsylvania Sales tax exemption on software exclusively for use in helicopters and flight simulators, training materials and operational documents, as well as the lease of helicopters. Sales and Use 8/30/2021 -$1.6 -$2.2
2021 Pennsylvania Sales tax exemption on multipurpose agricultural vehicles used for broader farming purposes, such as trucks used for fence repairs or ATVs. Sales and Use 1/1/2022 -$0.4 -$0.9
2021 Pennsylvania Sales tax exemption for items manufactured to support or sustain breast feeding. Sales and Use 1/1/2022 -$1.2 -$2.9
2021 Pennsylvania Tax credit cap increase on the mixed-use development tax credit from $3 million to $4.5 million Miscellaneous 7/1/2021 -$1.1 -$1.4
2021 Pennsylvania Housing tax credit implementation of $10 million cap Miscellaneous 7/1/2021 -$10.0 -$10.0
2021 Pennsylvania Table games tax - making permanent a 2% portion of the tax (which was set to expire 8/1/21) Excise 7/1/2021 $18.3 $20.2
2021 Pennsylvania Establishing a new tax exemption for sales tax on computer data center equipment Sales and Use 1/1/2022 -$14.0 -$41.3
2021 Rhode Island Decouples from federal tax treatment of forgiven PPP loan proceeds to include amounts above $250,000 as taxable income Personal Income 7/1/2021 $14.4 $0.0
2021 Rhode Island Decouples from federal tax treatment of forgiven PPP loan proceeds to include amounts above $250,000 as taxable income Corporate Income 7/1/2021 $31.8 $0.0
2021 Rhode Island Broker Dealer License Fee Increase Fee 7/1/2021 $2.7 $2.7
2021 South Carolina The motor fuel tax increased from 24 to 26 cents per gallon on July 1, 2021 as  part of a multi-year increase.  It will increase another two cents in 2022. Motor Fuel 7/1/2021 $80.0 $82.1
2021 South Carolina Abandoned Building Credit Extended Personal Income 4/26/2021   $5.2
2021 South Carolina Community Development Tax Credits Aggregate Limit Increased Personal Income 5/18/2021 $1.0 $1.0
2021 South Carolina Geothermal Machinery and Equipment Tax Credit Extended Personal Income 5/17/2021   $2.7
2021 South Carolina New Tax Year 2020 Exemption for Unemployment Compensation Personal Income 5/18/2021 -$61.3 $0.0
2021 South Carolina Excludes Manufacturing Property used by Utilities from Phased-in Value Exemption Property 5/6/2021 $45.8 $58.0
2021 South Dakota Implemented 2020 sports betting legalization ballot measure (H 1231). Established total tax rate of 9% on operator adjusted gross revenue. Excise   $0.5 n.a
2021 South Dakota IRC Conformity (SB 40) Personal Income   n.a. n.a.
2021 Tennessee PC 456 - Creates a sales and use tax holiday on the retail sale of food and food ingredients from Friday July 30, 2021 through Thursday, August 5, 2021.  Creates a sales and use tax holiday on the retail sale of prepared food, but excluding alcoholic beverages, from July 30, 2021, through August 5, 2021.  Removes the requirement that any unencumbered or unexpended funds within the Tennessee Higher Education Commission's (THEC) Qualified Work-Based Learning Grant Fund must remain in the Fund, and removes the requirement that moneys in the Fund must only be expended with THEC's approval and in accordance with the Qualified Work-Based Learning Grant Program. Sales and Use 7/30/2021 -$24.9  
2021 Tennessee PC 451 - Authorizes the sales of alcohol with the purchase of food, if the alcohol provided has a lid and is not a bottle of liquor.  Requires applicable restaurants to post specific signage.  Requires licensees selling alcoholic beverages to go with food to collect and remit the liquor-by-the-drink tax.  Authorizes customers to take home an unfinished bottle of wine that was partially consumed at a restaurant.  Terminates on July 1, 2023. Alcoholic Beverages 5/14/2021 $4.7 $2.9
2021 Tennessee PC 401 - Makes multiple changes to the state and local sales tax apportionments to municipalities with National Football League and Canadian Football League franchises. Sales and Use 7/1/2021 -$2.0 -$2.0
2021 Tennessee PC 459 - Enacts the Annual Coverage Assessment Act of 2021, which establishes an annual coverage assessment on hospitals of 4.87 percent of a covered hospital's annual coverage assessment base.  Authorizes the use of funds within the Maintenance of Coverage Trust Fund for programs and initiatives developed by the Division of TennCare in consultation with the Tennessee Hospital Association to offset the unreimbursed costs of providing services to TennCare enrollees and the financial consequences of the public health emergency caused by the COVID-19 pandemic. Health Care 7/1/2022 $600.5 $0.0
2021 Tennessee PC 122 - Extends the Ground Ambulance Provider Assesment Act Health Care 7/1/2022 $10.7 $0.0
2021 Tennessee PC 530 - Extends the annual nursing home assesment for FY21-22 Health Care 7/1/2022 $134.6 $0.0
2021 Tennessee PC 477 - Decreases, from 4.5 to 4.25 percent, the aviation fuel tax rate.  Decreases the maximum amount of sales and use tax due from a person's purchase, use, consumption, or storage of aviation fuel from $10,500,000 to $8,500,000 in FY21-22 and to $5,000,000 in FY22-23 and subsequent years.  Requires the Transportation Equity Trust Fund to be reimbursed by the General Fund for decreased aviation fuel tax revenue resulting from any public act passed by the General Assembly after January 1, 2021, in an amount equal to the estimated decrease in tax revenue reflected in the fiscal note. Miscellaneous 7/1/2021 -$2.9 -$6.4
2021 Tennessee The Division of Charitable Solicitations and Gaming charges fees for registrations of nonprofit organizations, professional solicitors, and annual gaming events; late fees are charged for untimely registration applications and gaming event financial statements. This legislation decreases every fee to $10 only for FY21-22. Fee 7/1/2021 -$1.9 $0.0
2021 Utah Amends an addition to income for corporate income tax purposes Corporate Income 1/1/2020 -$1.0 -$1.0
2021 Utah Removes the 80% limitation on a Utah net loss carry forward for the 2018 through 2020 Income Tax Years Corporate Income 1/1/2020 -$2.8  
2021 Vermont IRC Conformity (ARPA) Personal Income 3/31/2021 -$7.7 -$0.1
2021 Vermont Sales Tax Exemption for Feminine Hygeine Products Sales and Use   -$0.6 -$0.6
2021 Vermont Clarification of Residential Fuel Sales Tax Exemption for Wood Pellets Sales and Use   -$1.0 -$1.0
2021 Virginia Senate Bill 1398 (Special Session I, Chapter 383) provides that the retail sales taxes and local transient occupancy taxes on room rentals be computed on the basis of the total price paid by the consumer, including any accommodation fee paid to an accommodations intermediary who facilitates the transaction (e.g. Travelocity, Expedia, etc.). Sales and Use 9/1/2021 $3.7 $4.2
2021 Virginia House Bill 2185 (Special Session I, Chapter 55) and Senate Bill 1403 (Special Session I, Chapter 56) exempt temporarily from retail sales and use tax, personal protective equipment (“PPE”) Sales and Use 3/11/2021 unknown  
2021 Virginia Senate Bill 1163 (Special Session I, Chapter 272) eliminates the nonrefundable Conservation Tillage Equipment and Pesticide and Fertilizer Application Equipment Tax Credits and replaces them with one, new refundable credit for individuals and corporations. Personal Income 1/1/2021 -$1.3 -$1.3
2021 Virginia House Bill 1763 (Special Session I, Chapter 39) and Senate Bill 1162 (Chapter 40) amends Virginia’s Agricultural Best Management Practices Tax Credit to increase the amount that may be claimed and to provide an enhanced Agricultural Best Management Practices Tax Credit for certain taxpayers with an approved resource management plan. Personal Income 1/1/2021 -$1.0 -$1.0
2021 Virginia Senate Bill 1197 (Special Session I, Chapter 495) establishes, for taxable years 2021 through 2025, a Virginia housing opportunity tax credit, which is equal to the amount of the federal low-income housing tax credit allocated or allowed by the Virginia Housing Development Authority to a low-income building that is eligible for the federal credit. The credit would be nonrefundable and could be carried forward for up to five years. No more than $15 million in credits shall be granted per calendar year. Corporate Income 1/1/2021 -$15.0 -$15.0
2021 Virginia House Bill 2312 (Special Session I, Chapter 551) and Senate Bill 1406 (Special Session I, Chapter 550) establish a framework for the legalization of non-medical marijuana, including a licensing and regulatory system for cultivation facilities, marijuana manufacturing facilities, marijuana testing facilities, and retail marijuana stores. Imposes a tax on retail marijuana, retail marijuana products, and marijuana paraphernalia sold by a retail marijuana store, as well as non-retail marijuana and non-retail marijuana products at a rate of 21 percent and provides that localities may by ordinance levy a three percent tax on any such marijuana or marijuana products. Such tax will be administered by a new state agency, the Virginia Cannabis Control Authority (“the Authority”). Excise 1/2/2024    
2021 Washington Imposes new excise tax on the capital gains realized from the sale of certain long-term capital assets sold by an individual. Excise 1/1/2022 $0.0 $442.0
2021 Washington Imposes a premium tax on eligible captive insurers for the risk covered by premiums allocable to WA (requires some retroactive payments during FY22). Miscellaneous 5/12/2021 $31.9 $2.3
2021 Washington Working Families Tax Exemption expansion to include ITN filers and the base amount. Phaseout rates established.  Funded for first time. Miscellaneous 7/25/2022 $0.0 -$242.0
2021 Washington Expands and modifies farmerworker housing SUT exemption. Excludes housing built for H-2A visa workers. Miscellaneous 10/1/2021 -$1.2 -$2.5
2021 Washington  Temporary waiver of liquor licensing fees required from certain businesses Fee 4/14/2021 -$11.1  
2021 Washington Suspends collection of child care license fees until 6/20/23 Fee 7/25/2021 -$1.7 -$1.7
2021 Washington Creates an annual registration fee for captive insurers Fee   revenue estimate included in premium tax estimate  
2021 West Virginia Exempt a portion of Social Security benefits for certain taxpayers Personal Income 1/1/2021 -$3.1 -$10.1
2021 West Virginia Reduce Severance Tax on steam coal sold directly to electric power generators--rate reduced over a 3-year period Miscellaneous 7/1/2020 -$26.0 -$39.0
2021 West Virginia Impose a tiered Health Care Provider Tax on HMO's Miscellaneous 7/1/2020 $41.0 $3.7
2021 West Virginia Permit counties to retain Property Transfer Tax (phased in over a 10-year period) Property 7/1/2021 $0.0 -$1.2
2021 Wisconsin Self-Employed Medical Deduction Personal Income Tax Year 2021 -$9.5 -$9.5
2021 Wisconsin IRC Update Personal Income Tax Year 2019 $8.2 -$0.3
2021 Wisconsin IRC Update Personal Income Tax Year 2020 -$29.5 -$9.7
2021 Wisconsin Income Tax Rate Reduction, 3rd Bracket Personal Income Tax Year 2021 -$1,109.2 -$994.3
2021 Wisconsin Child/Dependent Care Credit Personal Income Tax Year 2022 Minimal -$9.8
2021 Wisconsin Federal Active Duty Military Pay Exclusion Personal Income Tax Year 2021 -$20.2 -$20.2
2021 Wisconsin Rural Broadband Exemption Telephone Companies Property Tax Year 2021 -$2.3 -$3.5
2021 Wisconsin Increase General School Aids Property Tax Year 2021 -$110.0 -$298.0
2021 Wisconsin Delete Independent Charter School Aid Reduction Property Tax Year 2021 -$82.8 -$83.9
2021 Wisconsin Increase WTCS Property Tax Relief Aid Property Tax Year 2021 -$29.0 -$43.0
2021 Wisconsin Expand Refundable Research Credit Corporate Income Tax Year 2021 -$2.3 -$9.2
2021 Wisconsin PPP Loan Exemption Corporate Income Tax Year 2020 -$178.7 -$53.4
2021 Wisconsin Statewide Debt Collection Positions Fee 2021-2022 $1.7 $2.3
2021 Wisconsin Increased Supplier Admin. Allowance Fee 10/1/2021 -$3.8 -$5.4
2021 Wisconsin Public Library System Aid Fee 2021-2022 $2.5 $4.0
2021 Wyoming New authorization of online sports wagering and associated remittances Excise 9/1/2021 Indeterminable indeterminable
2021 Wyoming Increase in fees paid to the office of the Secretary of State Fee   $1.9 $1.9
2021 Wyoming Increased conservation stamp fee Fee   $1.7 $1.7

Year Juridiction Description Type Effective Date Fiscal Year 2021 Fiscal Year 2022
2020 Alabama Increased the privilege assessment on nursing facilities. Health Care 9/1/2020 $112.1 Unknown
2020 Alaska Automatically conformed to net operating loss provisions included in the federal CARES Act. Corporate Income 3/27/2020 -$100.0 -$100.0
2020 California Suspended net operating loss deductions for taxpayers with net income above $1 million. Corporate Income 1/1/2020 $1,820.0 $1,300.0
2020 California Limited the use of most business tax credits to a total of $5 million per year. Corporate Income 1/1/2020 $2,000.0 $1,540.0
2020 California Interaction between the limitation on net operating loss deductions and tax credits will result in an additional revenue increase. Corporate Income 1/1/2020 $611.0 $454.0
2020 California Established first-year exemption from minimum tax for LLCs and partnerships. Corporate Income 1/1/2021 -$50.0 -$100.0
2020 California Required used car dealers to remit sales tax along with vehicle registration fees. Sales and Use 1/1/2020 $12.0 $24.0
2020 California Extended the sales tax exemption for diapers and menstrual products. Sales and Use 1/1/2022 $0.0 -$23.0
2020 California Expanded eligibility for state EITC to filers with an Individual Tax Identification Number (ITIN). Personal Income 1/1/2020 -$65.0 -$65.0
2020 California Reauthorize and modify managed care organization (MCO) enrollment tax. Health Care 1/1/2020 $394.0 $729.0
2020 Colorado Decoupled from business relief provisions in the federal CARES Act, including deductions for NOLs, excess business losses, and business interest income. Corporate Income TY 2020 $79.8 $23.1
2020 Colorado Reverses federal 199A deduction for some high income taxpayers. Personal Income TY 2021 $19.5 $43.2
2020 Colorado Extended and expanded the state earned income tax credit. Personal Income TY 2021 -$5.2 -$34.2
2020 Colorado Narrowed the state sales and use tax exemption for long-term lodging, allowing the exemption for long-term stays by natural persons only. Sales and Use 1/1/2021 $3.7 $7.4
2020 Colorado Increased civil penalties for air and water quality violations. Fee 1/1/2021 $0.5 $1.5
2020 Colorado Imposed a fee that is assessed per truckload of fuel products to fund PFAS and transportation hazmat management. Fee 9/1/2020 $6.3 $7.5
2020 Colorado 911 Emergency Telephone Surcharge. Fee 1/1/2021 $3.3 $6.6
2020 Colorado Fee per ton of air pollutants. Fee 1/1/2021 $1.6 $3.4
2020 Colorado Limitation on debt collection actions through 11/1/2020. Fee 7/1/2020 -$1.7 $0.0
2020 Connecticut Temporary Restrictions on the Property Tax Credit expire. Personal Income 12/31/2020 $0.0 -$53.0
2020 Connecticut Exempt certain pension and annuity income. Personal Income 1/1/2019 -$16.5 -$16.4
2020 Connecticut Increased Teachers' Pension exemption from 25% to 50%. Personal Income 1/1/2021 $0.0 -$8.0
2020 Connecticut Eliminate the Capital Stock Tax method (phased out). Corporate Income 1/1/2021 -$5.7 -$9.5
2020 Connecticut Sunset the (now) 10% surcharge, which was estblished in 2012 at 20%. Corporate Income 12/31/2020 -$22.5 -$15.0
2020 Connecticut Phased reduction or elimination of the state Admissions & Dues tax for various venues. Miscellaneous 7/1/2019 -$0.8 $0.0
2020 Connecticut 10-cent surcharge on plastic bags expires as plastic bags are banned effective July 1, 2021. Miscellaneous 6/30/2021 $0.0 -$7.0
2020 Connecticut Adopt Federal Exemption Level for Inheritance and Estate Tax (phased in). Miscellaneous 1/1/2018 -$28.3 -$13.2
2020 District of Columbia Repealed a number of provisions of the District’s tax incentives for Qualified High-Technology Companies. Corporate Income 10/1/2020 $27.5 $34.9
2020 District of Columbia Delayed implementation of combined reporting laws that would allow publicly-traded companies a future deduction if the implementation of combined reporting resulted in an increase in a combined group’s net deferred tax liability. Corporate Income 1/1/2021 $7.4 $7.4
2020 District of Columbia Taxable income includes gains from a sale or other disposition of assets, even if such sale results in the termination of an unincorporated business. Corporate Income 1/1/2021 $1.1 $3.3
2020 District of Columbia Establishes a new local transportation surcharge on motor vehicle fuels of $0.053 in FY21 and $0.103 in FY22, to be increased by CPI annually and dedicates the revenue to local transportation projects.  The base motor vehicle fuel tax rate will remain at $.235 and revenue from that tax will continue to be dedicated to the local Highway Trust Fund. Motor Fuel 10/1/2020 $5.6 $11.9
2020 District of Columbia Decoupled the federal capital gains tax deferral for Qualified Opportunity Fund investments that are not located in the District or are not expected to meet certain criteria. Personal Income 10/1/2020 $2.0 $6.2
2020 District of Columbia Authorized bars and restaurants to offer electronic games of skill and taxed gross machine revenue at 10 percent. Miscellaneous 10/1/2020 $1.2 $3.3
2020 District of Columbia Reduced the amount of assets that can be excluded from District taxes when transferred from a deceased person’s estate from $5.682 million to $4 million. Miscellaneous 1/1/2021 $1.8 $2.4
2020 District of Columbia Increased fee that private waste haulers are charged to dump their solid waste loads at District-operated waste transfer stations. Fee 10/1/2020 $1.2 $1.2
2020 District of Columbia Authorized the Department of Consumer and Regulatory Affairs (DCRA) to require all third-party inspections to be arranged through an exclusive DCRA online platform and authorized the agency to charge a fee for using the platform. Fee 1/1/2021 $1.1 $1.7
2020 Florida Back-to-School Sales Tax Holiday. Sales and Use 4/8/2020 -$41.8 N.A.
2020 Florida Disaster Preparedness Sales Tax Holiday. Sales and Use 4/8/2020 -$5.6 N.A.
2020 Florida Reduction/elimination of occupational license fees. Fee 7/1/2020 -$1.5 N.A.
2020 Georgia Exempted transportation services from sales tax. Sales and Use 8/5/2020 -$25.0 -$30.0
2020 Georgia Enacted Marketplace Facilitator sales tax collection requirements. Sales and Use 4/1/2020 $78.0 $81.0
2020 Georgia Implemented a tax on vaping. Tobacco 1/1/2021 $3.0 $7.0
2020 Georgia PPE Manufacturer Tax Credit. Corporate Income 6/30/2020 -$7.0 -$7.0
2020 Georgia IRC Update. Personal Income 6/30/2020 -$199.0 -$1.0
2020 Georgia IRC Update.  Corporate Income 6/30/2020 -$199.0 -$1.0
2020 Georgia Implemented a transportation services fee. Fee 8/5/2020 $35.0 $36.0
2020 Idaho Federal Tax Conformity. Personal Income 1/1/2019 -$6.6 -$4.3
2020 Idaho Adopted First Time Homebuyers Tax Credit. Personal Income 1/1/2020 -$1.9 -$1.9
2020 Indiana Reduced the Corporate Income Tax rate as part of a multi-year phased-in reduction enacted in 2014. The rate was lowered from 6.5% in FY 2016 to 4.9% in FY 2022. Corporate Income 7/1/2020 -$195.7 -$216.6
2020 Indiana Reduced the Financial Institution Tax (FIT) as part of a multi-year phased-in reduction enacted in 2014. The FIT rate was lowered from 6.5% in CY 2018 to 4.9% in CY 2023 and thereafter.   Miscellaneous 1/1/2020 -$31.5 -$38.3
2020 Indiana Modification of SUTA (State Unemployment Tax Act) taxes. The legislation freezes the rate schedule at the 2020 rate for calendar years 2021-2025. After 2025, the rate schedule will adjust according to the fund ratio. Under the prior law the rate schedule, frozen at schedule E from 2011 through 2020, would vary beginning in 2021 depending on the fund ratio of the unemployment trust fund. The fund ratio is equal to the balance in the Unemployment Insurance Trust Fund divided by covered payroll.  The bill intended to prevent a shift to a lower rate schedule. The reduced tax shift was anticipated to occur given the continued low unemployment levels leading up to the beginning of 2020. This would have reduced tax revenue into the unemployment trust fund over time. Given the sudden high unemployment rates related to the COVID-19 pandemic, the law change now may prevent a shift to a rate schedule with higher tax rates due to a reduced fund ratio. Miscellaneous 1/1/2021 Indeterminable Indeterminable
2020 Iowa Net operating loss change. Personal Income TY 2020 -$1.0 -$1.0
2020 Iowa Business Interest and GILTI. Corporate Income TY 2019 -$20.0 -$9.2
2020 Iowa Broadband Grants. Corporate Income TY 2019 -$2.3 -$1.5
2020 Iowa Paycheck Protection Program. Corporate Income TY 2019 -$5.8 $0.0
2020 Iowa Entity level income tax. Corporate Income TY 2020 -$4.2 -$4.
2020 Iowa Small business relief grants Corporate Income 3/23/2020 -$1.3 $0.0
2020 Iowa Use tax exemption for personal protection equipment. Sales and Use 1/1/2020 -$1.8 $0.0
2020 Iowa Adjusted the fuel tax schedule for biofuel percentage. Motor Fuel 7/1/2020 -$15.3 -$16.5
2020 Iowa Criminal fines and court surcharges. Fee 7/1/2020 $8.4 $8.4
2020 Kentucky Imposed a tax on vaping products. The tax rate is 15% of the actual price at the distributor level on open vaping systems and $1.50 on each closed vapor cartridge. Tobacco 8/1/2020 $7.9 $15.9
2020 Kentucky Extended the sales and use tax to golf courses Sales and Use 8/1/2020 $1.9 $2.2
2020 Kentucky Expanded the availability of the New and Expanded Industry exemption Sales and Use 8/1/2020 -$2.0 -$2.0
2020 Kentucky Coal Severance Tax refund for coal exported outside US Miscellaneous 8/1/2020 -$1.3 -$1.3
2020 Louisiana Suspended the bottom tier of tax for firms with up to $1 million of taxable capital. Corporate Income TY 2020 -$7.0 -$0.4
2020 Louisiana Extended the Enterprise Zone Program from July 1, 2021 to July 1, 2026. Corporate Income TY 2020 $0.0 -$5.0
2020 Louisiana Increases the vendor compensation rate for dealers remitting on a timely basis to 1.05% from 0.935% of sales taxes collected. Retains the monthly maximum compensation of $1,500. Sales and Use 8/1/2020 -$1.9 -$2.0
2020 Louisiana Exempted $5 million of promotional play wagers from state gaming taxes per gambling property (riverboat, racetrack slot facilities, and land-based casinos). Miscellaneous TY 2020 -$11.2 -$16.3
2020 Maryland Establishes a subtraction modification for gains recognized as a result of the direct or indirect transfer or conveyance of specified racing facilities and a training center and the amount of income recognized as a result of any expenditure of specified governmental funds. Corporate Income 6/1/2020 Indeterminable Indeterminable
2020 Maryland Exempts from sales and use tax specified construction materials for use in the construction or redevelopment of certain racing facility sites. Purchases must be made by January 1, 2026, to be eligible for the exemption. Sales and Use 6/1/2020 $1.8 $1.8
2020 Maryland Exempts from sales and use tax qualified data center personal property purchased or leased for use at qualified data centers that meet certain eligibility requirements. Sales and Use 7/1/2020 Indeterminable Indeterminable
2020 Maryland Exempts from sales and use tax custom-made earmolds, battery chargers, and receivers for artificial hearing devices. Sales and Use 7/1/2020 Indeterminable Indeterminable
2020 Maryland Exempts from sales and use tax a sale of construction material or warehousing equipment purchased by a person solely for use in a qualified opportunity zone or a target redevelopment area in certain counties. Sales and Use 7/1/2020 Indeterminable Indeterminable
2020 Massachusetts Delayed the charitable deduction for fiscal year 2021 cycle. The deduction was set to take effect for fiscal year 2021 but implementation was postponed. Personal Income 7/1/2020 $64.0 N.A.
2020 Massachusetts Accelerated Sales Tax for businesses with $150K or more in state tax liability in prior fiscal year. Sales and Use 7/1/2020 $267.0 N.A.
2020 Michigan Exempt Sales of Certain Prosthetic Devices Sales and Use 3/4/2020 -$2.0 -$2.1
2020 Minnesota Conformity to Section 1031 and 179 expensing revised Personal Income TY 2020 $63.0 N.A.
2020 Minnesota Conformity to Section 1031 and 179 expensing revised Corporate Income TY 2020 $27.0 N.A.
2020 Mississippi Revised the definition of the term "person doing business in this state" under the MS Use Tax law and to define the terms "marketplace facilitator", "marketplace seller" and "remote seller" under the MS Use Tax law. This expanded the number of marketplace sellers/facilitators that are required to collect and remit all applicable use tax. Sales and Use 7/1/2020 $20.0-$30.0 $20.0-$30.0
2020 New Hampshire Adopted market-based apportionment. Corporate Income 1/1/2021 $10.0 No estimate
2020 New Hampshire Tax conformity, including GILTI. Corporate Income 1/1/2020 $31.2 No estimate
2020 New Hampshire Enacted a tax on sports betting. Miscellaneous 7/12/2019 $10.0 No estimate
2020 New Jersey Increases marginal tax rate imposed on gross income between $1 million to $5 million. Personal Income  1/1/2020 $427.0 $450.0
2020 New Jersey Surtax imposed on certain corporate taxpayers. Corporate Income 1/1/2020 $333.0 $342.0
2020 New Jersey Increase in annual assessment on HMO net written premiums. Health Care 10/1/2020 $103.0 $137.0
2020 New Jersey Statutory prescribed increase in Petroleum Products Gross Receipts Tax Motor Fuel 10/1/2020 $351.5 No estimate
2020 New Mexico 2019 legislation effective in TY 21; adds new top income bracket starting at $210K for single, $315K MFJ, and $157.5K for MFS. Personal Income 1/1/2021 $20.0 $40.0
2020 New Mexico Create the "solar market development tax credit" - provides a personal income tax credit of 10 percent
of the cost of equipment and installation of residential, business (commercial or industrial), or agricultural solar energy systems. The amount of solar tax credits claimed is not to exceed $8 million per calendar year.
Personal Income 3/1/2020 -$5.0 -$5.0
2020 New Mexico Extend and expand the Investment Tax Credit - repeals the $2 million limit on the value of equipment, and changes the employment  requirements at the 1 job per $750 thousand investment up to $30 million and 1 job per $1 million investment over $30 million. Also increases the rate of credit from 5.125 percent effectively to the amount of the state GRT rate plus applicable local option GRT rates. Sales and Use 7/1/2020 -$2.5 -$3.0
2020 New Mexico Create a new "technology readiness tax credit" against GRT - applies to the state’s national laboratories’ qualified expenditures – including salaries, wages, benefits, and employer payroll taxes – in assisting businesses to license
laboratory technology or participate in research development.
Sales and Use 7/1/2020 -$1.5 -$1.5
2020 New Mexico Add electric transmission facilities as eligible projects under the Industrial Revenue Bond (IRB) Act and the County Industrial Revenue Bond Act, which would allow local governments to permit the foregoing of property taxes and state and local gross receipts taxes involved with the financing or refinancing of electric transmission facility projects. Other 7/1/2020 No estimate No estimate
2020 New York Decouple from increase in Federal interest expense deduction (CARES Act). Personal Income Same effected tax years as the CARES Act. $1,600.0 $1,600.0
2020 New York Extend personal income tax credits for hiring veterans, known as the Hire-A-Vet credit. This is a temporary tax until Fiscal Year 2023. No change in taxpayer liability. Personal Income 1/1/2021 $0.0 $0.0
2020 New York Extend corporate income tax credits for hiring veterans, known as the Hire-A-Vet credit. This is a temporary tax until Fiscal Year 2023. No revenue impact. Corporate Income 1/1/2021 $0.0 $0.0
2020 New York Capped the Long Term Care Credit at $15,000 annually,  limited to income less than $250,000. Personal Income 1/1/2020 $0.0 $28.0
2020 New York Increased tobacco product tax by changing from manufacturer price to tax on wholesaler. Cigarette and Tobacco 10/102020 $10.0 $23.0
2020 New York Extended and decreased the film tax credit from 30% to 25% credit. No change in taxpayer liability. Corporate Income 4/1/2020 $0.0 $0.0
2020 New York Extended the Real Estate Transfer Tax rates for REITS for New York State and New York City by three years. Miscellaneous 9/1/2020 -$1.0 -$1.0
2020 North Carolina Conformed to Federal change in allowable percent for itemized deduction for medical and dental expenses in TY 2019 and 2020. Personal Income TY 2020 -$36.0 N.A.
2020 North Carolina To keep rate from decreasing, the tax rate in 2021 remains the same as 2020, original tax formula re-applied in 2022. Motor Fuel 1/1/2021 $20.2 $33.4
2020 North Carolina Applies the states Gross Premiums tax to Medicaid capitation payments received by prepaid health plans. Health Care 7/1/2021 $115.0 $247.0
2020 Ohio Exempted feminine hygiene products from the sales tax Sales and Use 4/1/2020 -$3.6 -$3.6
2020 Ohio Authorized a credit up to $250 for teachers' purchases of classroom supplies, proffessional development. Personal Income TY 2020 -$1.0 -$1.0
2020 Oregon City property is withdrawn from a special district. Property 6/30/2020 -$1.7 -$1.8
2020 South Carolina The motor fuel tax increased  from 24 to 26 cents per gallon as  part of a multi-year increase.  It will increase another two cents in 2021. Motor Fuel 7/1/2020 $82.6 $84.8
2020 South Carolina Non-refundable tax credit of 35% for angel investors (extension of previously enacted legislation). Personal Income 5/6/2020 -$5.0 -$5.0
2020 South Carolina Non-refundable tax credit for qualified low-income housing projects. (Based on the federal housing tax credit in IRC 42. May also be applied against corporate income, license fees, bank, and insurance premium taxes.) Personal Income 5/14/2020 $2.1 $1.6
2020 Tennessee Required marketplace facilitators with sales over $100K to remit sales and use tax; lowers the threshold for dealers with no presence in the state, from $500K to $100K, regarding such collection. Sales and Use 10/1/2020 $108.3 $144.4
2020 Tennessee One-time expansion of sales tax holiday. Sales and Use 7/1/2020 -$9.8 $0.0
2020 Tennessee Enacts the Annual Coverage Assessment Act of 2020 which establishes an annual coverage assessment on hospitals of 4.87 percent of a covered hospitals annual coverage assessment base. Health Care 7/1/2020 $602.6 $0.0
2020 Tennessee Extended the Ground Ambulance Provider Assessment Act. Health Care 7/1/2020 $10.7 $0.0
2020 Tennessee Extended the Nursing Home Assessment Act. Health Care 7/1/2020 $134.6 $0.0
2020 Utah Amends an addition to income for corporate income tax purposes. Corporate Income 1/1/2020 -$1.0 -$1.0
2020 Utah Removes the 80% limitation on a Utah net loss carry forward for the 2018 through 2020 Income Tax Years. Corporate Income 1/1/2020 -$2.8 N.A.
2020 Virginia Increase cigarette tax from $0.30 to $0.60 per pack. Tobacco 7/1/2020 $99.1 $108.2
2020 Virginia Double the tax on other tobacco products (10% to 20%). Tobacco 7/1/2020 $20.1 $22.6
2020 Virginia New tax on liquid nicotine at the rate of $0.066 per milliliter. Tobacco 7/1/2020 $3.9 $4.3
2020 Virginia Monthly tax on distributors of skill games. Miscellaneous 7/1/2020 $150.0 $0.0
2020 Virginia Lower the threshold for 1099K reporting to $600. Personal Income 1/1/2020 $10.3 $20.6
2020 Virginia Increase the motor fuels tax by $0.10 per gallon over two years. The existing gas tax based on a percentage of the wholesale price of gasoline and diesel fuel is converted to a cents-per-gallon tax. A rate of $0.262 per gallon of gasoline will be phased in over two years, and then indexed every year thereafter. Motor Fuel 7/1/2020 $200.7 $400.5
2020 Virginia Impose 0.7% regional sales tax for transportation in Planning District 15. Sales and Use 10/1/2020 $96.3 $198.2
2020 Virginia Impose regional fuels tax in Planning District 15. Motor Fuel 7/1/2020 $47.1 $51.4
2020 Virginia Impose a grantor's tax of $0.06 per $100 of value, called the “Regional transportation improvement fee,” imposed on real estate sale transactions located in any county or city that is a member of the Hampton Roads Transportation District. Miscellaneous 7/1/2020 $7.4 $6.9
2020 Virginia Impose a 1% additional Transportation District Transient Occupancy Tax (TDTOT) for localities located in the Hampton Roads Transportation District. Miscellaneous 5/1/2021 $0.6 $7.4
2020 Virginia Impose a 1% additional Transportation District Transient Occupancy Tax (TDTOT) for localities located in the Northern Virginia Transportation District. Miscellaneous 5/1/2021 $2.5 $15.4
2020 Virginia additional grantor’s tax of $0.05 per $100 of value in Planning District 8. Miscellaneous 5/1/2021 $3.0 $17.8
2020 Virginia District Court Civil Filing Fees - Increases the fees for services of district court judges, clerks, and magistrates in civil cases by $6. Fee 7/1/2020 $3.9 $3.9
2020 Virginia Reduce annual motor vehicle registration fee by $10. Fee 7/1/2020 -$80.7 -$81.4
2020 Virginia Highway Use Fee on electric vehicles. Fee 7/1/2020 $39.9 $49.3
2020 Washington Removed expiration and expanded eligibility for property tax exemption for tribal owned property used for economic development. Property 6/11/2020 N.A. N.A.
2020 Washington Expanded and extended property tax exemption for nonprofits providing housing to very low income households. Property 7/1/2020 N.A. N.A.
2020 Washington Clarified and expanded Sales and Use Tax exemptions for batteries and battery packs for electric and hybrid vessels and related infrastructure. Sales and Use 7/1/2020 N.A. N.A.
2020 Washington Authorized the extension in certain cities of the special property validation of historic properties. Property 6/11/2020 N.A. N.A.
2020 Washington Extension of the multi-family property tax exemption for properties currently receiving MFTE set to expire until 12/31/21. Property 7/1/2020 N.A. N.A.
2020 Washington Provides Sales and Use Tax for feminine hygiene products. Sales and Use 1/1/2022 N.A. N.A.
2020 Washington Changes heavy equipment rental from property tax and imposes a rental tax of 1.25%. Property 6/11/2020 N.A. N.A.
2020 Washington Extends SUT exemption for large private airplanes owned by nonresidents that are being modified in WA until 7/1/31. Property 6/11/2020 N.A. N.A.
2020 Washington Exempts value of constructing Accessible  Dwelling Units from property taxes for 3 years. Property 6/11/2020 N.A. N.A.
2020 Washington Makes use tax exemption permanent for receipt of prize valued under $12K from nonprofit or library fundraising activity. Sales and Use 6/11/2020 N.A. N.A.
2020 Washington Eliminates Workforce Education Investment surcharge that was effective Jan 1 2020.  Delayed imposition until April 1.  Increases service B&O rate on certain business to 1.8%.  Increases rate on advanced computing businesses. Corporate Income 2/10/2020 N.A. N.A.
2020 Washington Repealed 0.2904% B&O rate for civil aircraft manufacturing. Provided for 0.357% rate if allowed pursuant to WTO agreement and certain conditions met. Corporate Income 3/25/2020 N.A. N.A.
2020 Washington Creates an insurance fraud surcharge (reduces administrative charge commensurately) to fund insurance commissioner fraud program. Other 7/1/2020 N.A. N.A.
2020 Wisconsin Adopt federal deduction for contributions to HSA, Archer MSA, flexible FSA, and health reimbursement arrangements used for expenses related to menstrual care products. Personal Income 1/1/2020 -$3.2 -$4.2
2020 Wisconsin Automatic Income Tax Rate Reduction Based on Estimated Increased Sales Tax Revenue from Remote Sellers and Marketplace Providers. Personal Income TY 2020 -$119.3 -$119.3
2020 Wisconsin Adopted the federal subtraction before the calculation of federal AGI for up to $300 of qualified charitable contributions in tax year 2020. Personal Income TY 2020 -$4.2 $0.0
2020 Wisconsin Suspend state penalty for any distribution related to Covid-19 from an eligible retirement plan in 2020. Personal Income 1/1/2020 -$12.1 $2.0
2020 Wisconsin CARES Act - Required Minimum Distribution Waived for Qualified Retirement Plans in 2020. Personal Income 1/1/2020 -$41.0 $6.0
2020 Wisconsin CARES Act - Minimum Required Contribution for Single Employer Pension Plan Deadline Extended. Corporate Income 1/1/2020 $14.2 $1.6
2020 Wisconsin Adopted the federal deduction for qualified charitable contributions up to 50% of federal AGI (individuals) and up to 25% of adjusted taxable income (corporations). Corporate Income TY 2020 -$25.7 $14.4
2020 Wisconsin Payments made by employer on behalf of employee for student loan principal and interest are excluded from income. Corporate Income 1/1/2021 -$2.1 Minimal
2020 Wisconsin Create provisions that require a marketplace provider to collect/remit sales and use tax on sales facilitated by the marketplace provider on behalf of a marketplace seller. Sales and Use 1/1/2020 $67.1 $67.1
2020 Wisconsin Repeal sales tax on internet access, as required under federal law. Sales and Use 7/1/2020 -$166.0 -$166.0
2020 Wisconsin Decrease the administrative allowance that licensed motor vehicle fuel suppliers may deduct when remitting the fuel tax on gasoline to the Department of Revenue. Motor Fuel 1/1/2020 $5.7 $5.7
2020 Wisconsin Eliminate the refund of the motor vehicle fuel tax paid on gasoline received into a service station operator's storage facilities to cover shrinkage and evaporation losses. Motor Fuel 1/1/2020 $4.2 $4.2
2020 Wyoming Applied tax to specified nicotine products, including electronic cigarette and vapor material. Tobacco 7/1/2020 N.A. N.A.
2020 Wyoming Implemented a statewide lodging tax. Miscellaneous 1/1/2021 $9.3 $18.6
2020 Wyoming Tax exemption for new oil and gas wells. Miscellaneous 7/1/2020 -$3.6 -$3.6
2020 Wyoming Severance tax exemption for coal shipped internationally. Miscellaneous 7/1/2020 N.A. N.A.
2020 Wyoming Adjusted uranium taxation rates. Miscellaneous 7/1/2020 N.A. N.A.
2020 Wyoming Taxation on sale of electricity from nuclear reactors. Miscellaneous 1/1/2021 N.A. N.A.
2020 Wyoming Increased filing and automation court fees. Fee 7/1/2020 $1.5 $1.5

Year Juridiction Description Type Effective Date Fiscal Year 2020 Fiscal Year 2021
2019 Alabama Increased and extended the private hospital assessment. The rate went from 5.75% to 6%. This assessment will sunset Sept. 30, 2022. Health Care 10/1/2019 $23.7 Unknown
2019 Alabama Extended the nursing home assessments that were set to expire in 2019. No change in taxpayer liability. Health Care 9/1/2019 N.A. N.A.
2019 Alabama Increased motor fuel tax rates by six cents. Two more increases will be phased in on Oct. 1, 2020 and Oct. 1, 2021. The increase in 2020 is expected to bring in an additional $65 million in FY 2021. These changes were part of a larger reform measure. Motor Fuel 8/31/2019 $194.0 $194.0
2019 Alabama Enacted a new license fee on electric/hybrid vehicles. Fee 1/1/2020 $3.0 $4.2
2019 Arizona Conformed the state's tax code to the IRC as of January 1, 2019, including federal provisions that became effective in 2018. This change was part of a larger reform measure. Corporate Income 1/1/2018 $7.1 N.A.
2019 Arizona Reduced the annual increase of the aggregate cap for a private school tuition tax credit for students from low-income families. Corporate Income 7/1/2020 $5.4 $13.4
2019 Arizona Conformed the state's tax code to the IRC as of January 1, 2019, including federal provisions that became effective in 2018. This change was part of a larger reform measure. Personal Income 1/1/2018 $209.9 N.A.
2019 Arizona Made numerous changes to the state individual income tax code, including the following:  (1) eliminating personal and dependent exemptions, (2) increasing the standard deduction, (3) allowing taxpayers that take the standard deduction to increase their standard deduction by 25% of their charitable contributions that otherwise would have been deductible had they itemized their deductions, (4) establishing a new dependent tax credit, and (5) reducing the number of tax brackets from 5 to 4 and lowering the marginal tax rates. These changes were a part of a larger reform measure. Personal Income 1/1/2019 -$326.0 N.A.
2019 Arizona Expanded an existing charitable tax credit to include charitable organizations supporting adults with chronic illness or physical disability. Personal Income 1/1/2019 -$1.2 N.A.
2019 Arizona Enacted "Wayfair" provisions enabling Arizona to begin collecting sales tax from out-of-state businesses. Sales and Use 10/1/2019 $57.0 $28.0
2019 Arizona Expanded an existing sales tax exemption for propagative materials to include fertilizers. Sales and Use 1/1/2019 -$7.4 -$7.4
2019 Arkansas Extended the sunset date for the special privelege tax on medical marijuana to July 1, 2021. No change in taxpayer liability. Health Care 7/1/2019 $2.5 $2.5
2019 Arkansas Enacted a new tax of 1.6% on the average wholesale price of fuel. This change was a part of a larger tax reform measure. Motor Fuel 7/1/2019 $58.0 $86.0
2019 Arkansas Reduced the tax credit available to offset the insurance premium tax. This change was a part of a larger tax reform measure. Other 7/1/2019 $1.0 $4.0
2019 Arkansas Enacted personal income tax rate changes. The state will consolidate its brackets through 2021, overall reducing its brackets from six to four. The top income tax rate will fall from 6.9% to 5.9% over that period. These changes were a part of a larger tax reform measure. Personal Income 7/1/2019 -$26.0 -$74.0
2019 Arkansas Increased the homestead property tax credit. This change was a part of larger tax reform measure. Property 7/1/2019 -$12.5 -$12.5
2019 Arkansas Modified the sales and use tax base to include remote sellers and marketplace facilitators. This change was a part of a larger tax reform measure.  Sales and Use 7/1/2019 $32.0 $27.0
2019 Arkansas Reduced the concealed carry fee from $100 to $50. Fee 7/1/2019 -$1.4 -$1.4
2019 Arkansas Increased 911 System fees from $0.65 to $1.30. Fee 7/1/2019 $10.1 $10.1
2019 California Eliminated like-kind exchanges of personal and intangible property for single filers earning more than $250,000 or joint filers earning more than $500,000. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 $238.0 $200.0
2019 California Eliminated net operating loss carrybacks. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 $200.0 $190.0
2019 California Limited the deduction of federal deposit insurance corporation premiums paid by banks. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 $65.0 $65.0
2019 California Eliminated the difference between state and federal law regarding the tax treatment of corporate mergers and acquisitions. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 $38.0 $60.0
2019 California Repealed the "technical termination" of partnerships. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 $10.0 $5.0
2019 California Increased the annual revenue threshold to $25 million for certain simplified accounting rules for small businesses. This was part of a larger reform measure that partially conformed to the IRC. Corporate Income 1/1/2019 -$280.0 -$110.0
2019 California Limited noncorporate business losses. This was part of a larger reform measure that partially conformed to the IRC. Personal Income 1/1/2019 $1,300.0 $850.0
2019 California Expanded the state's EITC. Personal Income 1/1/2019 -$600.0 -$600.0
2019 California Created a tax exemption for menstrual products and children's diapers. This change sunsets Jan. 1, 2022. Sales and Use 1/1/2020 -$17.5 -$35.0
2019 Colorado Following the U.S. Supreme Court ruling in Wayfair v. South Dakota, this bill codified the Department of Revenue's rules that established economic nexus for out-of-state retailers and in-state destination-based sourcing rules, as well as requiring marketplace facilitators to collect and remit sales taxes on behalf of their vendors. It is expected to increase revenue on an ongoing basis starting in FY 2020. It is estimated to bring in anywhere from $40.5 million to $47.2 million in FY 2020, and $54.9 million and $65.7 million in FY 2021. The change was a party of a larger reform measure. Sales and Use 6/1/2019 $43.9 $60.3
2019 Colorado In Colorado, retailers may retain a fee for collecting and remitting state sales tax. HB 1245 increased the state vendor fee from 3.33% to 4.0% and capped the vendor fee allowance at $1,000 per account per filing period. The additional funds generated from this cap are allocated for the development of affordable housing. Sales and Use 8/2/2019 $23.1 $47.9
2019 Colorado Voters approved a measure that decriminalized sports betting and levies a tax on net sports betting revenue. The new law would levy a 10% tax on net sports betting proceeds. HB 1327 annually increases state revenue and expenditures on an ongoing basis. This bill is expected to increase state revenue by between $6.3 million and $6.5 million in FY 2020. (This represents a part-year impact.) It is expected to increase revenue between $9.7 million and $11.2 million in FY 2021. As the sports betting market matures in the state, revenue is expected to grow around 10% in FY 2022, from between $13.5 million to $15.2 million. Revenue in FY 2020 and FY 2022 include licensing fees for the initial license and biannual renewal, respectively, for the majority of licenses. Other 5/1/2020 $1.4 $9.7
2019 Colorado Increased the waste tire fee from $0.55 to $2.00 per tire from January 1, 2020, through December 31, 2023, and recreated the End User Fund and rebate program. SB 198 will increase state revenue and expenditures through FY 2023-24. On net, the bill increases state cash fund revenue by $3,262,500 in FY 2019-20 and $6,525,000 in FY 2020-21, which is credited 75 percent to the End Users Fund and 25 percent to the Waste Tire Fund.  The End Users Fund receives 75 percent of the waste tire fee revenue under the bill, estimated at $3,375,000 in FY 2019-20 and by $6,750,000 in FY 2020-21.  The Waste Tire Fund receives 25 percent of the waste tire fee revenue, which compared to current law, will result in a decrease in revenue to the fund of  $112,500 in FY 2019-20 and $225,000 in FY 2020-21. Fee 1/1/2020 $3.3 $3.3
2019 Colorado Expanded the regulatory charge of the Department of Natural Resources related to oil and gas production, and allows local governments to also regulate oil and gas operations within their jurisdictions. SB 181 increased state government revenue and expenditures and may also impact local government revenue and expenditures on an ongoing basis. This bill increased state revenue from application fees to the COGCC by $3.0 million per year starting in FY 2019-20, and may impact severance tax revenue in the future. Currently, the COGCC's estimated cost to process a request for a new oil and gas location is approximately $1,000, and the estimated cost to process an application for a permit to drill isapproximately $300.  Current law caps fee amounts at $200; however, under current practice the DNR does not charge any permit fees.  This bill permits the DNR to establish fee amounts in rule. The DNR estimates that the COGCC processes about 600 new oil and gas location applications,and 8,000 permit to drill applications annually. Based on this volume of applications and anticipated increase in fee amounts, the bill will increase state revenue. Fee 4/16/2019 $3.0 $3.0
2019 Colorado Modified ownership and investment definitions and allows publicly traded corporations to own or invest in a marijuana business. HB 1090 will increase state revenue and expenditures on an ongoing basis. This bill will increase state cash fund revenue by $3.1 million in FY 2019-20 and FY 2020-21 to the Marijuana Cash Fund in DOR from fees. This revenue is subject to TABOR, however under the March 2019 Legislative Council Staff forecast, a TABOR surplus is not expected in FY 2019-20 or FY 2020-21. Fee 5/29/2019 $3.1 $3.1
2019 Colorado This bill created the Front Range Waste Diversion Enterprise in the Department of Public Health and Environment to promote waste diversion. SB 192 will increase state revenue and expenditures until September 1, 2029. This bill will increase revenue by $1,689,503 in FY 2019-20, $5,220,551 in FY 2020-21, and $8,961,975 in FY 2021-22 to the Front Range Waste Diversion Cash Fund.  When fully implemented, the bill increases fee revenue by $14,914,117 in FY 2023-24. The fee will increase from $0.35 per cubic yard to $0.95 per cubic yard. Fee 8/2/2019 $2.0 $2.0
2019 Connecticut Increased excise tax rates for alcoholic beverages, except beer, by 10%. Revenue amounts reflect sales tax and FY 20 floor tax impacts. Alcohol 10/1/2019 $4.9 $5.3
2019 Connecticut Increased excise tax rates for alcoholic beverages, except beer, by 10%. Revenue amounts reflect sales tax and FY 20 floor tax impacts. Sales and Use 10/1/2019 $4.9 $5.3
2019 Connecticut Eliminated the Capital Stock Tax method. This change will be eliminated by Jan. 1, 2024. Corporate Income 1/1/2021 N.A. -$5.7
2019 Connecticut Extended the 10% surcharge for two years. (7.5% vs. 8.25%) This change was part of a larger reform measure. No change in taxpayer liability. Corporate Income 1/1/2019 $60.0 $37.5
2019 Connecticut Repealed the $250 (biennial) Business Entity Tax. Corporate Income 1/1/2020 N.A. -$44.0
2019 Connecticut Lowered the cap on the usage of R&D and Urban and Industrial Site Reinvestment tax credits. The cap went from 70% to 50.01%. Corporate Income 1/1/2019 $34.4 $21.5
2019 Connecticut Repealed the "7/7" Brownfield and Underutilized Property Redevelopment Tax Credit. Corporate Income 1/1/2019 N.A. $8.0
2019 Connecticut Eliminated the scheduled reduction and maintained the Hospital Tax at the FY 19 level. No change in taxpayer liability. Health Care 7/1/2019 $516.0 $516.0
2019 Connecticut Mandated online platforms (short-term rental facilitators) to collect and remit the occupancy tax. Other 10/1/2019 $1.5 $2.0
2019 Connecticut Modified the Real Estate Conveyance Tax by adding a marginal rate of 2.25% on any portion of a sale exceeding $2.5 million. Other 7/1/2019 N.A. $6.3
2019 Connecticut Phased-in reductions or eliminations of the state admissions and dues tax for various venues. Other 7/1/2019 -$0.8 -$1.6
2019 Connecticut Established a Family and Medical Leave Insurance Program supported by employee contributions up to 0.5%. Other 1/1/2021 N.A. Unable to determine fiscal impact
2019 Connecticut Allowed taxpayers to calculate their property tax credit using the marginal amount of Real Estate Conveyance Taxes paid at the rate of 2.25%. The credit equals 33.3% of the amount paid and is applied over 3 years. Personal Income 1/1/2021 N.A. N.A.
2019 Connecticut Extended the limits on the property tax credit established temporarily during the 2018-2019 biennium. This change was part of a larger reform measure. No change in taxpayer liability. Personal Income 1/1/2019 $53.0 $53.0
2019 Connecticut Delayed the scheduled increase to teachers' pension exemptions until income year 2021. This change was part of a larger reform measure. No change in taxpayer liability. Personal Income 1/1/2019 $8.0 $8.0
2019 Connecticut Extended and expanded the Angel Investor tax credit. The credit will now sunset July 1, 2024. This change was part of a larger reform measure. Personal Income 7/1/2019 -$5.0 -$5.0
2019 Connecticut Reduced the credit for passthrough entity taxes paid. Personal Income 1/1/2019 $50.0 $50.0
2019 Connecticut Expanded the exemption for Social Security income. Personal Income 1/1/2019 -$24.2 -$17.4
2019 Connecticut Phased-in the new exemption for pension and annuity income. Personal Income 1/1/2019 -$32.8 -$41.1
2019 Connecticut Repealed the newly established tax credit for STEM graduates. Personal Income 1/1/2019 $3.9 $7.9
2019 Connecticut Imposed a prepared foods tax of 1% in addition to the sales and use tax of 6.35%. Sales and Use 10/1/2019 $48.3 $65.8
2019 Connecticut Expanded the base to include dry cleaning services, parking, and interior design services. Sales and Use 1/1/2020 $11.8 $24.4
2019 Connecticut Increased the tax rate on digital goods from 1% to 6.35%. Sales and Use 10/1/2019 $27.5 $37.1
2019 Connecticut Expanded the enhanced collections of online transactions by: 1) lowering the threshold to establish economic nexus; and 2) implementing the use of Certified Service Providers. (Budget assumes $30 million from this in FY 2021) Sales and Use 7/1/2019 $1.5 $32.0
2019 Connecticut Raised the legal purchase for cigarettes and tobacco products to 21. The revenue amounts reflect the sales tax impact. This results in a tax base reduction. Tobacco 10/1/2019 -$4.9 -$6.3
2019 Connecticut Imposed a tax on e-cigarettes and paraphernalia. E-cigarettes will be taxed at a rate of $0.40 per mL for pre-filled products and 10% on the wholesale price of all other e-cigarette products including paraphernalia. Revenue amounts reflect sales tax impact. Tobacco 10/1/2019 $2.0 $2.7
2019 Connecticut Increased the fee on ridesharing services. This increased from $0.25 to $0.30 per ride. Fee 7/1/2019 $4.5 $4.6
2019 Connecticut Imposed a 10-cent fee on single-use plastic bags at the point of sale, with a ban in effect beginning July 1, 2021. This change was part of a larger reform measure. Fee 8/1/2019 $27.7 $26.8
2019 Connecticut Increased the Motor Vehicle trade-in fee from $35 to $100. Revenues will be deposited into the general fund. Fee 10/1/2019 $7.4 $9.8
2019 Connecticut Increase annual filing fees with the Secretary of State for LLPs and LLCs from $20 to $100. Fee 7/1/2020 N.A. $12.0
2019 Delaware Modified the state's alcoholic beverage tax by shifting it from a "floor" tax to a sales tax for wholesalers. It is estimated that this will bring in an additional $1.8 million to $2.4 million in revenue. This is a temporary tax change, and it was part of a larger reform measure. Alcohol 7/1/2019 $2.1 $2.1
2019 Florida Enacted a back-to-school sales tax holiday. Exempted certain clothing, school supplies, personal computers and related accessories from Aug. 2-Aug. 6, 2019. Sales and Use 5/15/2019 -$41.7 N.A.
2019 Florida Enacted a disaster preparedness sales tax holiday. Exempted certain tangible personal property from May 31, 2019-June 6, 2019. Sales and Use 5/15/2019 -$5.5 N.A.
2019 Florida Exempted donations made by a business to a charitable nonprofit (501(c)3) from use tax. Sales and Use 7/1/2019 -$3.7 -$3.8
2019 Florida Reduced the tax rate on the lease of commercial real property from 5.7 to 5.5 percent. Sales and Use 1/1/2020 -$27.4 -$60.0
2019 Florida Enacted a refund for certain air carriers. Certain air carriers may receive a refund of 1.42 cents per gallon of the tax imposed on aviation fuel purchased. Other 7/1/2019 -$10.5 -$14.9
2019 Florida Increased the traffic infraction fee reduction from 9% to 18% for individuals that complete driving improvement school. Fee 1/1/2020 -$0.7 -$1.7
2019 Georgia Reduced the number of quality jobs needed to qualify for the Quality Jobs Tax credit in Tier 1 and Tier 2 rural counties from 50 to 10 and 25, respectively. Corporate Income 7/1/2019 -$2.0 -$6.0
2019 Georgia Doubled the cap for 529 plan contributions. This change will result in an increase ranging from $1.9 million to $3 million annually. Personal Income 1/1/2019 $2.5 $2.5
2019 Georgia Modified the threshold for out-of-state retailers to collect and remit sales taxes. The threshold was reduced from $250,000 to $100,000 annual sales in the state. This will also result in a local revenue increase of $3.2 million in FY 2020 and $7.3 million in FY 2021. Sales and Use 1/1/2020 $3.9 $8.9
2019 Hawaii Created a new estate tax bracket at $10 million. The rate will now be 20%, rather than 15.7%, for taxpayers that meet this threshold. Other 1/1/2020 $4.5 $4.7
2019 Hawaii Made the transient accomodation tax applicable to mandatory resort fees. Other 7/1/2019 $9.1 $10.3
2019 Hawaii Increased the cap on film tax credits. Personal Income 1/1/2019 -$15.0 -$15.0
2019 Hawaii Enacted a nexus standard for business income earned in Hawaii. Personal Income 1/1/2020 $3.0 $3.1
2019 Hawaii Decoupled the research credit from the IRC. Applied it to the base. Imposed a $5 million aggregate cap. Personal Income 1/1/2020 -$1.7 -$5.0
2019 Hawaii Modified the general excise tax to include marketplace facilitators as sellers of tangible personal property, intangible property and services. Sales and Use 1/1/2020 $4.0 $9.8
2019 Idaho Modified IRC conformity in regard to the Tax Cuts and Jobs Act, specifically the state provided the incentives for the repatriation of foreign assets and deductions for GILTI and FDII. Corporate Income 1/1/2017 $12.8 $2.9
2019 Idaho Enacted collection requirements for marketplace facilitators and online retailers following the Wayfair decision. Sales and Use 6/1/2019 $30.0 $34.5
2019 Idaho Exempted labor costs from sales tax when adding accessories to a new vehicle. Sales and Use 7/1/2019 -$1.0 -$1.0
2019 Illinois Decoupled from the federal foreign-derived intangible income deduction. Corporate Income 1/1/2020 $94.0 N.A.
2019 Illinois Enacted the Blue Collar Jobs Act, which enacted or expanded a series of incentives for economic development. Corporate Income 1/1/2020 -$20.0 N.A.
2019 Illinois Eliminated the state's corporate franchise tax. The tax will be phased out until 2024. This will result in a loss of $200 million per year over the phase out period. Corporate Income 1/1/2020 -$200.0 -$200.0
2019 Illinois Enacted an assessment on managed care organizations. Health Care 1/7/2019 $530.0 N.A.
2019 Illinois Enacted a new parking excise tax rate. The rate is 6% of the purchase price for a parking space paid for on an hourly, daily or weekly basis. The rate is 9% of the purchase price for a parking space paid for on a monthly or annual basis. Other 1/1/2020 $30.0 $60.0
2019 Illinois Enacted numerous gaming changes, including the legalization of sports betting. Thes changes include a multiyear implementation timeframe. Other 1/7/2019 N.A. N.A.
2019 Illinois Enacted a motor fuel tax increase. The rate went from $0.19 to $0.38. Motor Fuel 1/7/2019 $1,295.0 N.A.
2019 Illinois Enacted a $10,000 cap on an item of like kind's trade-in allowance. Sales and Use 1/1/2020 $30.0 $60.0
2019 Illinois Enacted legislation modifying remote sales tax collection requirements. Sales and Use 1/1/2020 N.A. $208.0
2019 Illinois Required marketplace facilitators to collect and remit taxes for their third-party sellers. Sales and Use 1/1/2020 $80.0 $120.0
2019 Illinois Expanded the manufacturing machinery and equipment exemptions. Sales and Use 1/7/2019 -$60.0 N.A.
2019 Illinois Increased the cigarette tax rate from $1.98/pack to $2.98/pack. This change is estimated to increase revenue between $100 and $150 million in FY 2020. Tobacco 7/1/2019 $125.0 N.A.
2019 Illinois Enacted a tax of 15% of the wholesale price on e-cigarettes. Tobacco 7/1/2019 $10.0 N.A.
2019 Illinois Increased the electric vehicle registration fee. The fee increased from $35 to $248. Fee 1/1/2020 $4.0 N.A.
2019 Illinois Increased the passenger vehicle registration fee. The fee increased from $98 to $148. Fee 1/1/2020 $465.0 N.A.
2019 Illinois Increased registration fees for trucks, buses, and trailors. Fee 1/1/2020 $25.0 N.A.
2019 Illinois Increased the fee on certificates of title. Fee 1/7/2019 $152.0 N.A.
2019 Illinois Repealed commercial distribution fees. Fee 1/7/2019 -$50.0 N.A.
2019 Illinois Enacted a franchise tax amnesty program from Oct. 1 to Nov. 15, 2019. Non-Tax 1/10/2019 $175.0 N.A.
2019 Indiana Phased in a reduction to the corporate income tax from 8.5% in FY 2012 to 6.5% in FY 2016. In the 2014 legislative session, the corporate income tax rate was further phased down from 6.5% in FY 2016 to 4.9% in FY 2022 and thereafter. The rate will be reduced from 5.75% to 5.5% in FY 2020, and will reduce to 5.25% in FY 2021. This change was a part of a larger reform measure. Corporate Income New phased down rate is effective at the beginning of each fiscal year. -$227.5 -$240.3
2019 Indiana In the 2014 legislative session, the Financial Institution Tax (FIT) was phased down from 6.5% in CY 2018 to 4.9% in CY 2023 and thereafter. The rate will go from 6.25% in CY 2019 to 6% in CY 2020, and 5.5% in CY 2021. Other New phased down rate is effective at the beginning of each fiscal year. -$28.5 -$36.2
2019 Indiana Enacted TCJA conformity legislation. Other 1/1/2018 -$5.4 -$4.2
2019 Indiana Enacted changes to the utility receipts tax. Other 1/1/2021 N.A. -$1.5
2019 Indiana Enacted new (sports gaming) and modified existing gaming taxes. This change was part of a larger reform measure. Other 7/1/2019 $18.8 $34.4
2019 Indiana Expanded local innkeeper's tax liability to include rooms, lodgings or other accommodations in a house, condominium or apartment that are regularly furnished for consideration for less than 30 days. Other 7/1/2019 Indeterminable, but potentially significant increase. Indeterminable, but potentially significant increase.
2019 Indiana Expanded the military income tax deduction by providing a deduction for 100% of income. Previously, the tax deduction went up to $6,250. Personal Income 1/1/2020 -$3.3 -$6.9
2019 Indiana Created exemptions for qualified data center equipment, including electricity. Sales and Use 1/1/2019 (retroactive) Indeterminable, but potentially significant increase. Indeterminable, but potentially significant increase.
2019 Indiana Enacted a new provision to require marketplace facilitators to collect sales tax on behalf of third-party sellers. This change is estimated to bring in up to $55.8-$71.6 million in FY 2020 and up to $67-$86 million  in FY 2021. Sales and Use 7/1/2019 $63.7 $76.5
2019 Indiana Enacted changes to gaming license fees. Fee 7/1/2019 $9.0 $4.0
2019 Iowa Expanded the Beginning Farmer Tax Credit. Personal Income 1/1/2019 -$0.4 -$1.4
2019 Iowa Expanded the state's Housing Tax Credits. Personal Income 7/1/2019 -$2.2 -$4.9
2019 Iowa Extended the Targeted Jobs Tax Credit to June 30, 2021. No change in taxpayer liability. Personal Income 7/1/2019 -$0.6 -$1.2
2019 Iowa Expanded the School Tuition Tax Credit. Personal Income 1/1/2020 -$0.1 -$1.1
2019 Iowa Reinstated the geothermal tax credit. Personal Income 1/1/2019 -$1.0 -$1.0
2019 Iowa Enacted a sales tax exemption on grain bins. Sales and Use 1/1/2019 -$5.2 -$5.3
2019 Iowa Narrowed the state's economic nexus provision by removing the $100,000 provision and only requiring a remote retailer to have nexus if they make 200 separate transactions. Sales and Use 7/1/2019 -$0.9 -$1.0
2019 Iowa Modified the machinery and equipment sales tax exemption for parts used at property that is centrally assessed. Sales and Use 1/1/2016 $1.5 $0.6
2019 Kentucky Expanded the recycling and composting tax credit. This change was part of a larger reform measure. Corporate Income 1/1/2020 N.A. -$4.5
2019 Kentucky Raised the threshold for expensing of property under IRC Section 179 to $100,000. This change was part of a larger reform measure. Corporate Income 1/1/2020 N.A. -$33.0
2019 Kentucky Repealed the Bank Franchise Tax and required financial institutions to report and pay tax as all other corporations. This change will have a fiscal impact in FY 2022. This change was a part of a larger reform measure. Corporate Income 1/1/2021 N.A. N.A.
2019 Kentucky The Communications Services Tax was expanded to include video streaming. This change was a part of a larger reform measure. Other 7/1/2019 $5.5 $6.0
2019 Kentucky Previously disallowed itemized deductions are authorized again, specifically for investment interest and wagering losses. This change was part of a larger reform measure. Personal Income 1/1/2019 -$9.5 -$9.5
2019 Kentucky Authorized an extra tax credit for families with a certain threshold of income. Personal Income 1/1/2019 -$4.2 -$4.2
2019 Kentucky Reduced rate for certain heavy equipment rentals. The rate went from $0.45 per $100 of assessed value to $0.05 per $100 of assessed value. This change was part of a larger reform measure. Property 1/1/2020 N.A. $1.0
2019 Kentucky Required marketplace providers to collect on behalf of their third-party sellers. This change was part of a larger reform measure. Sales and Use 7/1/2019 $17.0 $30.0
2019 Kentucky Authorized resale certificates for the sale of certain services. This change was part of a larger reform measure. Sales and Use 7/1/2019 -$3.5 -$3.8
2019 Kentucky Authorized a de minimis sales volume for the sale of certain services. This change was part of a larger reform measure. Sales and Use 7/1/2019 -$2.3 -$2.5
2019 Kentucky Clarified the taxation of certain manufacturing operations using tolling operations. This change was part of a larger reform measure. Sales and Use 7/1/2018 -$4.5 -$5.0
2019 Kentucky Exempted admissions and all fundraising event sales for all nonprofit entities. This change was part of a larger reform measure. Sales and Use 3/26/2019 -$19.3 -$21.0
2019 Louisiana Allowed pass-through entities to elect to be taxed at the entity level ar the rate/bracket structure of individuals filing married jointly. Corporate Income 1/1/2019 Increase Decrease
2019 Louisiana Allowed pass-through entities to elect to be taxed at the entity level ar the rate/bracket structure of individuals filing married jointly. Personal Income 1/1/2019 Decrease Decrease
2019 Louisiana Enacted a 50% increase in special overweight permits. Fee 1/1/2020 $4.3 $8.6
2019 Maine Modified the Maine Investment Tax Credit. Corporate Income 1/1/2020 $0.9 $7.8
2019 Maine Made several changes to tax credits, including the Maine Investment Tax Credit. Increased the EITC rate and expanded eligibility for the credit. Personal Income 1/1/2020 $1.3 -$3.5
2019 Maine Reduced the property tax fairness tax credit income threshold from 6% to 5%. Personal Income 1/1/2020 N.A. -$9.9
2019 Maine Enacted a marketplace facilitator sales tax collection requirement. Sales and Use 10/1/2019 $13.1 $17.5
2019 Maine Modified the tobacco product tax base, such as including vapor products, and increased the tax rate based on the wholesale price. The rate increased from 20% to 43%. Tobacco 1/2/2020 $5.5 $9.7
2019 Maryland Extended the sunset date for the research and development tax credit. The new termination date is June 30, 2022. This will result in a revenue reduction of $6.9 million in FY 2022, $2.2 million in FY 2023, and $1.7 million in FY 2024. No change in taxpayer liability. Corporate Income 7/1/2019 N.A. N.A.
2019 Maryland Extended the sunset date for the research and development tax credit. The new termination date is June 30, 2022. This will result in a revenue reduction of $6.9 million in FY 2022, $2.2 million in FY 2023, and $1.7 million in FY 2024. No change in taxpayer liability. Personal Income 7/1/2019 N.A. N.A.
2019 Maryland Extended the job creation tax credit through TY 2021. No change in taxpayer liability. Corporate Income 7/1/2019 -$3.9 -$3.9
2019 Maryland Extended the job creation tax credit through TY 2021. No change in taxpayer liability. Personal Income 7/1/2019 -$3.9 -$3.9
2019 Maryland Established an income tax credit for qualified workforce housing projects located within opportunity zones. This change was part of a larger reform measure. Corporate Income 7/1/2019 -$4.0 -$4.0
2019 Maryland Established an income tax credit for qualified workforce housing projects located within opportunity zones. This change was part of a larger reform measure. Personal Income 7/1/2019 -$4.0 -$4.0
2019 Maryland Extended the heritage structure rehabilitation (historic revitalization) tax credit program through FY 2024; altered eligibility for small commerical projects to include certain residential units in specified development projects, certain agricultural structures, and certain post-World War II structures; and provided an additional tax credit and increased maximum credit amounts for certain commercial rehabilitations within opportunity zones. This will result in a revenue reduction of $10 million in FY 2023 and $11 million in FY 2024. This change was part of a larger reform measure. Corporate Income 7/1/2019 N.A. N.A.
2019 Maryland Extended the heritage structure rehabilitation (historic revitalization) tax credit program through FY 2024; altered eligibility for small commerical projects to include certain residential units in specified development projects, certain agricultural structures, and certain post-World War II structures; and provided an additional tax credit and increased maximum credit amounts for certain commercial rehabilitations within opportunity zones. This will result in a revenue reduction of $10 million in FY 2023 and $11 million in FY 2024. This change was part of a larger reform measure. Personal Income 7/1/2019 N.A. N.A.
2019 Maryland Extended and expanded the More Jobs for Marylanders tax credit program for qualifying manufacturing businesses in certain counties or certain qualifying businesses in opportunity zones. This change was part of a larger reform measure. This revenue reduction will exceed $21 million annually from FY 2022 through FY 2030. Corporate Income 6/1/2019 N.A. -$10.4
2019 Maryland Extended and expanded the More Jobs for Marylanders tax credit program for qualifying manufacturing businesses in certain counties or certain qualifying businesses in opportunity zones. This change was part of a larger reform measure. This revenue reduction will exceed $21 million annually from FY 2022 through FY 2030. Personal Income 6/1/2019 N.A. -$10.4
2019 Maryland Extended and expanded the More Jobs for Marylanders tax credit program for qualifying manufacturing businesses in certain counties or certain qualifying businesses in opportunity zones. This change was part of a larger reform measure. This revenue reduction will exceed $21 million annually from FY 2022 through FY 2030. Property 6/1/2019 N.A. -$10.4
2019 Maryland Extended and expanded the More Jobs for Marylanders tax credit program for qualifying manufacturing businesses in certain counties or certain qualifying businesses in opportunity zones. This change was part of a larger reform measure. This revenue reduction will exceed $21 million annually from FY 2022 through FY 2030. Sales and Use 6/1/2019 N.A. -$10.4
2019 Maryland Expanded the child and dependent care tax credit by increasing and indexing the incomes at which the credit phases out and making the credit refundable for certain taxpayers. Personal Income 7/1/2019 -$10.9 -$11.3
2019 Maryland Required marketplace facilitators to collect and remit the sales and use tax due on retail sales on behalf of marketplace sellers. Sales and Use 10/1/2019 Potentially significant Potentially significant
2019 Maryland Required short-term rental platforms to collect and remit the sales and use tax on specified short-term rental transactions. Sales and Use 6/1/2019 Potentially significant Potentially significant
2019 Maryland Exempted cleaning services of commercial and industrial buildings owned by a common ownership community or a retirement community if used for specified purposes. Sales and Use 4/30/2019 Reduction is potentially significant Reduction is potentially significant
2019 Maryland Extended the health insurance provider fee asssessment on specified entities through CY 2023. Fee 10/1/2019 $105.0 $140.2
2019 Maryland Delayed until FY 2022 the exemption from the state's annual filing fee for corporations and business entities who participate in the Maryland Small Business Retirement Savings Program and Trust. No change in taxpayer liability. Fee 6/1/2019 N.A. $36.0
2019 Maryland Increased the state 9-1-1 fee and applied the fee to each separate outbound call voice channel capacity, instead of each account. The rate is now $0.50 per outbound call voice channel capacity. Fee 7/1/2019 $53.8 $53.8
2019 Maryland Extended the current fee assessed on oil transferred into the state until July 1, 2021. The current rate is $0.08 per barrel and will drop to $0.05 per barrel beginning July 1, 2021. Fee 7/1/2019 $2.2 $2.9
2019 Massachusetts Required the collection and remittance of sales tax by remote marketplace facilitators to align collection policy with Wayfair decision. The threshold is set at $100,000 in sales. Sales and Use 7/1/2019 $41.7 N.A.
2019 Massachusetts Enacted legislation late December 2018, that took effect July 1, 2019, that applies lodging tax to short-term rentals. The rate is 5.7 percent. Other 7/1/2019 $27.5 N.A.
2019 Michigan Extended various fees' sunset dates. No change in taxpayer liability. Fee Various $27.8 N.A.
2019 Minnesota Modified the net operating loss deduction. Corporate Income TY 2018 $49.5 $21.5
2019 Minnesota Modified apportionment for mutual fund managers. Corporate Income TY 2018 $6.3 $9.0
2019 Minnesota TCJA Conformity: Conformed to bonus depreciation, 80% addback with 5-year recovery. Estimated FY 2019 revenue impact is an increase of $300,000. Corporate Income TY 2018 $18.3 $22.6
2019 Minnesota TCJA Conformity: Conformed to Section 179, 80% addback with 5-year recovery. Estimated FY 2019 revenue impact is an increase of $180,000. Corporate Income TY 2018 $1.0 $1.1
2019 Minnesota TCJA Conformity: Conformed to the repeal rollover of publicly traded securities gain into specialized small business companies. The estimated FY 2019 impact is an increase of $50,000. Corporate Income TY 2018 $1.3 $0.6
2019 Minnesota TCJA Conformity: Conformed to the limit on the net interest deduction to 30% of income. The estimated FY 2019 impact is an increase of $1.4 million. Corporate Income TY 2018 $31.3 $15.7
2019 Minnesota TCJA Conformity: Conformed to the repeal of deferred gain on like-kind exchanges. The estimated FY 2019 impact is an increase of $200,000. Corporate Income TY 2018 $5.9 $4.2
2019 Minnesota TCJA Conformity: Conformed to the reduced recovery period for real property. Corporate Income TY 2018 -$1.2 -$1.1
2019 Minnesota TCJA Conformity: Conformed to the limitation on employer provided meals. The estimated FY 2019 impact is an increase of $800,000. Corporate Income TY 2018 $16.6 $7.3
2019 Minnesota TCJA Conformity: Conformed to the limitation on employer provided transportation benefits. The estimated FY 2019 impact is an increase of $600,000. Corporate Income TY 2018 $12.5 $5.6
2019 Minnesota TCJA Conformity: Conformed to the revised treatment of contributions to capital. The estimated FY 2019 impact is an increase of $90,000. Corporate Income TY 2018 $1.9 $2.0
2019 Minnesota TCJA Conformity: Conformed to the modified historic rehabilitation credit. Corporate Income TY 2018 $39.9 $16.4
2019 Minnesota TCJA Conformity: Conformed to the modified treatment of interest for producers of beer, wine and spirits. The estimated FY 2019 impact is a loss of $200,000. Corporate Income TY 2018-TY 2019 -$2.9 N.A.
2019 Minnesota TCJA Conformity: Conformed to the modified limit on excessive compensation. The estimated FY 2019 impact is an increase of $300,000. Corporate Income TY 2018 $6.1 $3.6
2019 Minnesota TCJA Conformity: Conformed to the repeal of exclusion of advanced refunding bonds. The estimated FY 2019 impact is an increase of $200,000. Corporate Income TY 2018 $3.8 $2.5
2019 Minnesota Bipartisan Budget Act: Conformed to special expensing rules for certain films, TV and theatrical productions. Corporate Income TY 2017 -$1.0 $250.0
2019 Minnesota Repealed the sunset date of the provider tax and reauthorized the tax at a reduced rate. The previous rate was 2% and now will be 1.8%. Health Care 1/1/2020 $213.0 $659.6
2019 Minnesota Altered the statewide property tax. Reduced the levy on commerical industrial property and seasonal recreational residences. (The first year impact only represents a partial year impact.) Property Pay 2020/FY 2021 -$27.5 -$50.0
2019 Minnesota Increased the school building bond agricultural property tax credit. It will increase from 40% to 50% in 2020, 55% in 2021, 60% in 2022 and to 70% in 2023. Property Pay 2020/FY 2021 N.A. -$9.8
2019 Minnesota Reduced the 2nd tier tax rate from 7.05% to 6.8% and modified the starting point of the 4th income bracket tier. Personal Income TY 2019 -$216.8 -$144.0
2019 Minnesota Increased the Working Family Credit and phased-out changes. Personal Income TY 2019 -$30.3 -$30.8
2019 Minnesota Modified the Small Business Investment Tax Credit, also known as the angel tax credit. The sunset date was modified to conform to the allocation provided. Personal Income TY 2019 -$10.0 N.A.
2019 Minnesota Increased the Social Security subtraction. Personal Income TY 2019 -$4.4 -$4.7
2019 Minnesota TCJA Conformity: Switched the state's starting point from federal taxable income to federal adjusted gross income. Personal Income TY 2019 -$1.8 -$1.8
2019 Minnesota TCJA Conformity: Conformed to the standard deduction, elimination of personal exemption, and other deduction changes. Personal Income TY 2019 -$164.9 -$81.9
2019 Minnesota TCJA Conformity: Modified indexing/COLA, switched from CPI-U to C-CPI-U. Personal Income TY 2019 $12.7 $30.5
2019 Minnesota TCJA Conformity: Conformed to the repeal of the deduction for alimony payments. Personal Income TY 2019 $1.6 $2.3
2019 Minnesota TCJA Conformity: Conformed to the disallowance of charitable deductions for college athletic seating payments. Personal Income TY 2019 $1.9 $1.2
2019 Minnesota TCJA Conformity: Conformed to the disallowance of the exclusion for qualified moving expense reimbursement. Personal Income TY 2019 $5.6 $3.9
2019 Minnesota TCJA Conformity: Conformed to the adjusted gross income floor and allowed medical expense deduction in excess of 7.5%. Personal Income TY 2017 -$13.0 N.A.
2019 Minnesota TCJA Conformity: Conformed to bonus depreciation, 80% addback with 5-year recovery retroactive to TY 2018. Estimated FY 2019 revenue impact is an increase of $400,000. Personal Income TY 2018 $8.7 $10.7
2019 Minnesota TCJA Conformity: Conformed to Section 179, 80% addback with 5-year recovery retroactive to TY 2018. Estimated FY 2019 revenue impact is an increase of $560,000. Personal Income TY 2018 $2.6 $2.8
2019 Minnesota TCJA Conformity: Conformed to the disallowance of certain active pass-through losses. The estimated FY 2019 impact is an increase of $4.4 million. Personal Income TY 2019 $47.8 $46.3
2019 Minnesota TCJA Conformity: Conformed to the tax gain on sale of partnership on a look-through basis. The estimated FY 2019 impact is an increase of $200,000. Personal Income TY 2019 $1.6 $1.9
2019 Minnesota TCJA Conformity: Conformed to charitable contributions and foreign taxes accounted for in determining the limit on partners share of loss. The estimated FY 2019 impact is an increase of $100,000. Personal Income TY 2018 $1.3 $0.8
2019 Minnesota TCJA Conformity: Conformed to the limit on net interest deductions to 30% of income. The estimated FY 2019 impact is an increase of $8.1 million. Personal Income TY 2019 $89.6 $92.5
2019 Minnesota TCJA Conformity: Conformed to net operating loss modifications. The estimated FY 2019 impact is an increase of $3.2 million. Personal Income TY 2019 $35.6 $43.3
2019 Minnesota TCJA Conformity: Conformed to the repeal of deferred gain on like-kind exchanges. The estimated FY 2019 impact is an increase of $200,000. Personal Income TY 2018 $4.7 $3.3
2019 Minnesota TCJA Conformity: Conformed to the repeal of deduction for employer provided meals. The estimated FY 2019 impact is an increase of $300,000. Personal Income TY 2019 $6.1 $2.7
2019 Minnesota TCJA Conformity: Conformed to the limitation on employer provided transportation. The estimated FY 2019 impact is an increase of $200,000. Personal Income TY 2019 $2.7 $2.0
2019 Minnesota TCJA Conformity: Conformed to the modified treatment of interest for producers of beer, wine and spirits. The estimated FY 2019 impact is a loss of $100,000. Personal Income TY 2018-TY2019 -$2.4 N.A.
2019 Minnesota TCJA Conformity: Conformed to the repeal of exclusion of advanced refunding bonds. The estimated FY 2019 impact is an increase of $300,000. Personal Income TY 2019 $3.3 $4.8
2019 Minnesota Bipartisan Budget Act: Conformed to the discharge of indebtedness on principal residence. Personal Income TY 2017 -$6.7 N.A.
2019 Minnesota Bipartisan Budget Act: Conformed to the foreign income exclusion expansion to individuals supporting armed forces in combat zones. Personal Income TY 2017 -$1.0 -$0.4
2019 Minnesota Bipartisan Budget Act: Conformed to special expensing rules for certain films, TV and theatrical productions. Personal Income TY 2017 -$1.2 $0.3
2019 Minnesota Disaster Relief Act & Airports & Airways Extension Act: Conformed to temporary suspension of limits on charitable contributions. Personal Income TY 2017 -$1.3 $0.3
2019 Minnesota Disaster Relief Act & Airports & Airways Extension Act: Conformed to modification and expansion of casualty loss deduction for damage in disaster areas. Personal Income TY 2017 -$1.4 N.A.
2019 Minnesota Provided an upfront exemption for sales by county fair agricultural societies. Sales and Use 7/1/2019 -$1.2 -$1.5
2019 Minnesota Changed the percent of the June sales tax liability paid on an accelerated basis from 81.4% to 87.5% for vendors with annual liabilities of more than $250,000 per year for the June 2020 and June 2021 liabilities. Non-Tax June 2020 $20.1 $0.7
2019 Minnesota Changed the percent of the June sales tax liability paid on an accelerated basis from 81.4% to 87.5% for vendors with annual liabilities of more than $250,000 per year for the June 2020 and June 2021 liabilities. Non-Tax June 2020 $2.5 $0.0
2019 Minnesota Enacted a new assisted living with dementia care license fee. The rate is $3,000 plus $100 per bed. This will result in an annual increase of $8.4 million, combined with the new general assisted living license fee, beginning in FY 2022. Fee 8/1/2021 N.A. N.A.
2019 Minnesota Enacted a new assisted living license fee. The rate is $2,000 plus $75 per bed. This will result in an annual increase of $8.4 million, combined with the assisted living with dementia care license fee, beginning in FY 2022. Fee 8/1/2021 N.A. N.A.
2019 Minnesota Modified fees for drug manufacturers, wholesalers and pharmacists. This estimate also includes the opiate product registration fee, which is $250,000, revenue. Fee 7/1/2019 $20.9 $20.9
2019 Minnesota Extended the fertilizer inspection fee sunset date until June 30, 2025. No change in taxpayer liability. Fee 7/1/2020 N.A. $1.3
2019 Minnesota Increased the vehicle license plate fee from $6 to $8. Fee 8/1/2019 $2.5 $2.7
2019 Minnesota Increased the vehicle registration fee from $6 to $7. Fee 8/1/2019 $1.1 $1.2
2019 Minnesota Increased the fee on driver's licenses from $17.25 to $21.25. Fee 8/1/2019 $3.9 N.A.
2019 Minnesota Enacted a surcharge of $2.25 on vehicle and driver registration fees. Fee 8/1/2019 $16.5 $18.0
2019 Mississippi Enacted the Children’s Promise Act that authorizes an income tax credit for business enterprises that donate cash to eligible organizations. Personal Income 1/1/2019 Unknown Unknown
2019 Mississippi Provided an income tax apportionment formula for medical laboratory services. Personal Income 1/1/2019 Unknown Unknown
2019 Mississippi Provided a sales tax exemption for the sale of certain school supplies; and, for purchases made by Junior League of Jackson, Mississippi's Toughest Kids Foundation, MS Gulf Coast Buddy Sports Inc., Biloxi Lions Inc., Lions Sight Foundation of Mississippi, and the Goldring/Woldenberg Institute of Southern Jewish Life.  Sales and Use 7/1/2019 Unknown Unknown
2019 Missouri HB 126 increased the Pregnancy Resource Center tax credit from 50% of the amount contributed to 70%  for all tax years beginning January 1, 2021. It also removed the cap on the cumulative amount of tax credits claimed beginning FY 2021, and removes the sunset provision.  The prior cap was $3.5 million. Additionally, the statutory definition of "pregnancy resource center" was expanded to include facilities that offer services under the Alternatives to Abortion Program.  Personal Income 1/1/2021 N.A. -$1.4
2019 Missouri SB 68 modified the Business Facility Tax Credit by amending the definition of New Business Facility Investment to remove the requirement that claimed investments relate to "real and depreciable tangible personal property" and adds that claims can be related to the purchase, lease, or license of software and hardware. Corporate Income 8/28/2019 -$12.0 -$21.6
2019 Missouri The Missouri Works Program currently has a limit of $116 million on the amount of tax credits that may be issued during a fiscal year. For all fiscal years beginning on or after July 1, 2020, SB 68 reduced the limit to $106 million. SB 68 also allowed for an additional $10 million in tax credits for the completion of certain infrastructure projects directly connected with the creation or retention of jobs. This bill also reserved up to 21.5% of such limit for tax credits authorized under this act. For all fiscal years beginning on or after July 1, 2020, this bill established a limit of $75 million on the total amount of withholding taxes that may be authorized for retention by qualified companies with more than 50 employees. Withholding retention authorized for qualified companies with less than 50 employees are exempted from this limit. SB 68 also allowed tax credits to be awarded to a qualified manufacturing company that makes a manufacturing capital investment of at least $500 million within three years from the execution of the agreement. Such credits must be issued no earlier than Jan. 1, 2023, and may be issued each year for a period of five years. The maximum amount of credits that a qualified manufacturing company may receive must not exceed $5 million per calendar year. A qualified manufacturing company may qualify for an additional five-year period if the company makes an additional manufacturing capital investment of at least $250 million within five years. This change was part of a larger reform measure. Corporate Income 7/1/2020 -$22.8 -$32.8
2019 Missouri Current law provides for a tax credit for banking institutions to compensate for franchise taxes paid by banking institutions. Because the corporate franchise tax was repealed on January 1, 2016, for all tax years beginning on or after January 1, 2020, SB 174 disallowed the tax credit designed to compensate for the franchise tax. This change is estimated to bring in between $2.7 million and $4.3 million in FY 2021. Corporate Income 1/1/2020 N.A. $3.5
2019 Missouri SB 180 modified the Missouri Works program by creating an additional tax credit. This tax credit is for the expansion or improvement of a military base or installation that leads to an increase of 10 or more military/civilian support personnel with:
• An average wage of at least 90% of the county average wage
• Are offered health insurance benefits with an entity of the Department of Defense paying at least 50% of the premiums
• And investment in real or tangible personal property at a base or installation expressly for the purpose of serving a new or expanded military activity unit.
The new credit may be substituted for any other tax credit offered under the Missouri Works program. The estimated revenue impacts could exceed -$5,493,047 for FY 2020 and FY 2021.
Corporate Income 8/28/2019 -$5.5 -$5.5
2019 Missouri HB 499 increased specified motor vehicle and trailer registration fees under Section 136.055, RSMo. This includes the following:
1) Licenses increase from $3.50 to $6 for annual and from $7 to $12 biennial.
2) Transfer of title increases from $2.50 to $6.
3) Instruction permits, nondriver's, chauffeur's, operator's and driver's licenses increase from $2.50 to $6 (three years or less) and from $5 to $12 (exceeds three years).
4) Notice of lien processing increases from $2.50 to $6.
5) Notary fee or electronic transmission per processing from $0 to $2. The revenue figures depend on whether fee increases on transactions at all fee offices statewide (176 contracted license offices) should be considered State Revenue Derived from Highway Users (SRHU) subject to the distribution requirements set out in Art. IV, Sec. 30(b)1, Mo. Const. The revenue figures only contain additional fee revenue for transactions at the Central Office and online. This figure could grow up to $22.5 million for FY 2020 and $27 million for FY 2021 for all transactions statewide.
Fee 8/28/2019 $2.3 $2.7
2019 Missouri SB 133 increased the fees for several programs and licenses within the Department of Agriculture Plant Industries Division.  This act also requires the Department of Agriculture to convene a work group every five years to review all fees charged by the department and submit a report to the General Assembly on any recommended changes to the fees. This change is estimated to bring in between $1,650,701 to $1,842,389. Fee 8/28/2019 $1.7 $1.7
2019 Montana Enacted a film tax credit program. (HB 293) Personal Income 7/1/2019 N.A. -$2.0
2019 Montana Extended the termination date to Dec. 31, 2025 for the qualified endowment tax credit. No change in taxpayer liability. (SB111) Personal Income 1/1/2019 N.A. -$3.2
2019 Montana Authorized sports wagering through the state lottery. (HB 725) Other 5/3/2019 $3.8 $4.3
2019 Montana Modified certain licensing fees for investment-related advisors. (HB 694) Fee 5/8/2019 $7.8 $8.0
2019 Nevada Permanently repealed the provisions, established in the 2015 Session, requiring the tax rates for the Modified Business Tax (MBT) to be prospectively reduced if the actual collections from the MBT, the Commerce Tax, and Branch Bank Excise Tax and applicable tax credits are more than 4% above the Economic Forum's May forecast in an even-numbered fiscal year. As a result of this action, MBT tax rate reductions scheduled to become effective beginning in FY 2020 and permanently going forward will not occur. No change in taxpayer liability. Other 7/1/2019 $48.2 $50.0
2019 Nevada Permanently eliminated the 10% increase in the amount of tax credits authorized per fiscal year for Educational Choice Scholarship Tax Credit Program, established in the 2015 Legislative Session. This program allows taxpayers who make qualified donations to certain scholarship organization to receive a dollar-for-dollar tax credit against the taxpayer's liability for the Modified Business Tax. No change in taxpayer liability. Other 7/1/2019 $8.0 $9.5
2019 Nevada Authorized an additional amount of tax credits for the Educational Choice Scholarship Tax Credit Program for FY 2020 and FY 2021 only.  Other 7/1/2019 -$4.8 -$4.8
2019 Nevada Authorized $10 million per fiscal year for a total of $40 million in transferable tax credits that can be awarded to persons who develop affordable housing projects in Nevada over the four years of the pilot program, which can be used against the Modified Business Tax, Gaming Percentage Fee Tax, or the Insurance Premium Tax.  Program is effective beginning in FY 2020 but first tax credits estimated to be taken in FY 2021. Other 7/1/2019 N.A. -$10.0
2019 Nevada Established a new provision that requires a marketplace facilitator, defined as a person who facilitates the sale of tangible personal property by a marketplace facilitator in or into the state of Nevada, to collect and remit sales and use taxes on certain sales facilitated on behalf of the marketplace seller. Sales and Use 10/1/2019 $16.5 $22.0
2019 Nevada Established that vapor products, including e-cigarettes and their components, and alternative nicotine products are subject to the existing 30% wholesale excise tax on other tobacco products. Tobacco 1/1/2020 $3.7 $7.9
2019 New Hampshire Phased-in Business Profits Tax Rate Decrease from 7.9% to 7.7% (HB 517, 2017 Session). Tax rate could change for taxable periods ending on or after December 31, 2021 if certain triggers are met as contained in Chapter 346, Laws of 2019. Corporate Income 1/1/2019 -$10.3 -$11.8
2019 New Hampshire Phased-in Business Enterprise Tax Rate Decrease from 0.675% to 0.60% (HB 517, 2017 Session). Tax rate could change for taxable periods ending on or after December 31, 2021 if certain triggers are met as contained in Chapter 346, Laws of 2019. Corporate Income 1/1/2019 -$27.3 -$31.4
2019 New Hampshire Enacted IRC conformity measures, including GILTI. Corporate Income 1/1/2020 $22.2 $31.3
2019 New Hampshire Enacted market-based apportionment. Corporate Income 1/1/2021 N.A. $10.0
2019 New Hampshire Expanded the Communications Service Tax base to include prepaid wireless and VoIP. Other 1/1/2020 $1.5 $2.5
2019 New Hampshire Legalized sports betting. Other 7/12/2019 N.A. $10.0
2019 New Hampshire Added e-cigarettes to definition of tobacco (closed cartidges or containers of liquid containing nicotine). Levied a $0.30 per milliliter tax on the volume of liquid. Also, levied a 8% tax of the wholesale price open containers of liquid or other substances containing nicotine. This is a combined estimate. Tobacco 1/1/2020 N.A. $5.7
2019 New Hampshire Water Resources funds (combines a number of environmental water fees into a single fund, increasing many of the fees) Fee 7/1/2019 $2.3 $2.3
2019 New Jersey Increased the HMO assessment by 1%. Health Care 7/1/2020 N.A. $66.0
2019 New Jersey Lowered the sales tax rate on medical cannabis from 6.625% to 4%. This change was part of a larger reform measure. Sales and Use 7/1/2020 N.A. -$1.0
2019 New Jersey Changed the tax structure on container e-liquid. Previously, it was taxed at $0.10 per mL and now container e-liquid is taxed at 10%. Tobacco 11/1/2019 Indeterminate Indeterminate
2019 New Jersey Voters approved a constitutional amendment in the 2019 election extending the eligibility for veterans' property tax deductions to continuing care retirement communities. This will result in a minimal increase in state expenditures from the Property Tax Relief Fund, annually ranging from $350,000 to $550,000. For further detail, please see SB 1331's fiscal note. Property 11/1/2019 N.A. N.A.
2019 New Jersey Increased foreclosure mediation program fees from $50 to $155. Fee 11/1/2019 $3.1 $3.1
2019 New Jersey Modified commercial recording fees. Fee 6/30/2019 $25.0 N.A.
2019 New Mexico Enacted a requirement for combined reporting of corporate income. This change was part of a larger reform measure. Corporate Income 1/1/2020 N.A. N.A.
2019 New Mexico Switched to market-based sourcing. This change was part of a larger reform measure. Corporate Income 1/1/2020 N.A. N.A.
2019 New Mexico Increased the cap on annual payouts for the film tax credit program and provided an additional 5% credit for productions in rural areas. Corporate Income 7/1/2019 -$60.0 -$60.0
2019 New Mexico Increased the cap on annual payouts for the film tax credit program and provided an additional 5% credit for productions in rural areas. Personal Income 7/1/2019 -$60.0 -$60.0
2019 New Mexico Imposed a daily surcharge on certain types of health care facilities. This tax will sunset January 1, 2023. Health Care 7/1/2019 $39.0 $53.0
2019 New Mexico Increased the state's Working Families Tax Credit. It previously was 10% of the EITC and is now 17% of the EITC. This change was part of a larger reform measure. Personal Income 1/1/2019 -$37.0 -$39.0
2019 New Mexico Created a new dependent deduction of $4,000 for every dependent beyond the first. This change was part of a larger reform measure. Personal Income 1/1/2019 -$26.0 -$27.0
2019 New Mexico Added a new top tax rate and bracket. Single filers earning over $210,000, married filers filing joint/heads of households earning over $310,000, and married filers filing single returns earning over $157,500 will now be taxed at a rate of 5.9% rather than 4.9%. This change was part of a larger reform measure. Personal Income 1/1/2021 N.A. $20.0
2019 New Mexico Increased the motor vehicle excise tax rate from 3% to 4%. This change was part of a larger reform measure. Other 7/1/2019 $52.0 $53.0
2019 New Mexico Applied state sales tax (e.g., New Mexico's gross receipts tax) to internet sales. Included marketplace collection requirements in this change. This change was part of a larger reform measure. Sales and Use 7/1/2019 $43.0 $44.0
2019 New Mexico Moved to destination sourcing of tangibles, and applied local sales tax (e.g., local gross receipts tax) to internet sales. Included marketplace collection requirements in this change. This change was part of a larger reform measure. Sales and Use 7/1/2021 N.A. N.A.
2019 New Mexico Applied state sales tax (e.g., New Mexico's gross receipts tax) and the governmental gross receipts tax (GGRT) to nonprofit and government hospitals. The GRT rate is 5.125% for nonprofit hospitals, and GGRT rate is 5% for government hospitals. These entities were previously exempt. This change was part of a larger reform measure. Sales and Use 7/1/2019 $93.0 $96.0
2019 New Mexico Expanded the eligibility for the high-wage jobs tax credit against the state's sales tax and extended the sunset date to July 1, 2029. This is expected to bring in an additional $3 million to $10 million in FY 2021. Sales and Use 7/1/2020 N.A. $6.5
2019 New Mexico Extended the deduction for certain directed energy and satellite receipts through January 1, 2031. No change in taxpayer liability. Sales and Use 7/1/2020 N.A. $1.0
2019 New Mexico Increased the tax rate on cigarettes from $1.66/pack to $2.00/pack. This change was part of a larger reform measure. Tobacco 7/1/2019 $13.0 $12.0
2019 New Mexico Modified the tax on cigars. Previously, cigars were taxed at 25% of the wholesale price. Cigars will now be taxed at $0.50 per cigar. This change was part of a larger reform measure. Tobacco 7/1/2019 -$3.0 -$3.0
2019 New Mexico Applied the tobacco products tax to e-liquids and e-cigarette cartridges. There will now be a 12.5% tax on the wholesale price of e-liquids and a tax of $0.50 per closed system cartidge. This change was part of a larger reform measure. Tobacco 7/1/2019 $6.0 $7.0
2019 New Mexico Imposed a fee on applications for drilling permits, well-injection permits, hearings, and certain administrative approvals. The fees range from $150 to $10,000, depending on the type of application. Fee 7/1/2019 $1.9 $1.9
2019 New York Enacted a new tax on opioids. $0.0025 - $0.015 per morphine milligram equivalent. Health Care 7/1/2019 $66.0 $100.0
2019 New York Increased the real estate transfer tax within New York City only. The increase ranges from 0.25% to 2.9%. Other 7/1/2019 $243.0 $378.0
2019 New York Enacted a new supplemental auto rental tax. This will increase the rate from 6% to 12%. Other 6/1/2019 $27.0 $36.0
2019 New York Extended the surcharge on higher incomes. This will result in an increase of $5.4 billion once it is fully effective. This change will sunset Dec. 31, 2024. No change in taxpayer liability. Personal Income 1/1/2020 $771.0 $3,560.0
2019 New York Enacted a limit on charitable deductions for high incomes. Personal Income 1/1/2020 N.A. $86.0
2019 New York Created a tax credit for employer's that provide child care. It is estimated to result a in a loss of $1 million once it is fully effective. Personal Income 1/1/2020 N.A. N.A.
2019 New York Required non-resident gambling winnings to be included in New York state income. Personal Income 1/1/2020 N.A. $1.0
2019 New York Created a tax credit for hiring an employee in recovery from drug addiction. It is estimated to result a in a loss of $2 million once it is fully effective. Personal Income 1/1/2020 N.A. N.A.
2019 New York Extended the tax credit for hiring workers with disabilities until Dec. 31, 2022. No change in taxpayer liability Personal Income 1/1/2020 N.A. -$4.0
    Extended the tax credit for hiring workers with disabilities until Dec. 31, 2022. No change in taxpayer liability Corporate Income 1/1/2020 N.A. -$4.0
2019 New York Extended the clean heating fuel tax credit until Dec. 31, 2022. This will result in a loss of $6 million fully effective. No change in taxpayer liability. Personal Income 1/1/2020 N.A. N.A.
    Extended the clean heating fuel tax credit until Dec. 31, 2022. This will result in a loss of $6 million fully effective. No change in taxpayer liability. Corporate Income 1/1/2020 N.A. N.A.
2019 New York Capped the growth in STAR exemption benefits. Property 4/1/2019 $60.0 $119.0
2019 New York Required marketplace platforms to collect tax on behalf of businesses using the marketplace platform. Third-party sellers do not have to have nexus within the state, as long as the marketplace platform has nexus, they will be required to collect taxes on all transactions. Sales and Use 6/1/2019 $170.0 $250.0
2019 New York Eliminated the ESCO (energy service company) tax exemption. Sales and Use 6/1/2019 $90.0 $120.0
2019 New York Enacted a retail tax of 20% on vapor products. Tobacco 12/1/2019 $2.0 $19.0
2019 New York Increased the criminal history search fee from $65 to $95. Fee 4/12/2019 $66.0 $66.0
2019 New York Extended the waste tire fee for three years. No change in taxpayer liability. Fee 1/1/2020 $18.0 $24.0
2019 New York Authorized the Department of Transportation to impose fiber optic right-of-way fees. Fee 4/12/2019 $15.0 $30.0
2019 New York Increased the bus and limo inspection fee from $20 to $85. Fee 10/1/2019 $1.0 $2.0
2019 North Carolina Extended the historic rehabilitation credit, resulting in no change in taxpayer liability. Also reinstated the mill rehabiliation credit for projects meeting certain requirements, which is not estimated to have a fiscal impact until FY 2022. Corporate Income 1/1/2020 N.A. -$4.5
2019 North Carolina Enacted market-based sourcing. Corporate Income 1/1/2020 $3.0 $7.5
2019 North Carolina Increased the state's standard deduction. Personal Income 1/1/2020 -$79.3 -$176.9
2019 North Carolina Authorized taxpayers ages 70.5+ to allow rollover distributions to nonprofits tax-free. Personal Income 1/1/2020 -$1.0 -$1.0
2019 North Carolina Enacted marketplace facilitator collection legislation. Sales and Use 2/1/2020 $65.0 $135.2
2019 North Carolina Extended motorsports exemptions until Jan. 1, 2024. No change in taxpayer liability. Sales and Use 1/1/2020 -$2.9 -$3.0
2019 North Carolina Extended qualifying airlines exemption until Jan. 1, 2024. No change in taxpayer liability. Sales and Use 1/1/2020 N.A. -$5.4
2019 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 TY 2019 -$44.3 -$44.3
2019 North Dakota Provided a cumulative amount of $1 million in credits per year to individual and corporate income taxpayers that purchase manufacturing machinery and equipment for purposes of automating a manufacturing process to improve job quality or increase productivity. The credit is equal to 20 percent of the amount expended on manufacturing machinery and equipment in the taxable year. This tax change will sunset Dec. 31, 2022. This is a combined estimate. Corporate Income 1/1/2019 -$1.0 -$1.0
2019 North Dakota Provided a cumulative amount of $1 million in credits per year to individual and corporate income taxpayers that purchase manufacturing machinery and equipment for purposes of automating a manufacturing process to improve job quality or increase productivity. The credit is equal to 20 percent of the amount expended on manufacturing machinery and equipment in the taxable year. This tax change will sunset Dec. 31, 2022. This is a combined estimate.  Personal Income 1/1/2019 -$1.0 -$1.0
2019 North Dakota Created the Reinsurance Association of North Dakota, sets up an invisible reinsurance pool for the state's individual health insurance market, and allows companies to take the assessment created by the bill as a premium tax credit. This is a temporary tax change and will sunset Dec. 31, 2021. Other 4/19/2019 -$15.9 -$15.9
2019 North Dakota Provided an income tax deduction for individuals, including their survivors, who receive military retirement benefits for service in the armed forces of the United States, a reserve component of the armed forces, or the National Guard. Personal Income 1/1/2019 -$1.5 -$1.5
2019 North Dakota Provided an income tax deduction for the amount of social security benefits subject to federal income tax for single individuals with federal adjusted gross income of $50,000 or less and married couples filing jointly with federal adjusted gross income of $100,000 or less. Personal Income 1/1/2019 -$3.7 -$3.7
2019 North Dakota Expanded the income tax credit for contributions to nonprofit private institutions of primary, secondary, or higher education to allow contributions provided by an individual directly to a nonprofit private educational institution to qualify for the credit. Previously, individuals only could receive a credit claimed at the passthrough entity level and passed through to the individual in proportion to the individual's interest in the passthrough entity. The bill also increased one of the three limiting factors on the amount of the credit that may be claimed from an amount not to exceed 20 percent of a taxpayer's income to an amount not to exceed 25 percent of a taxpayer's income. The fiscal impact cannot be determined but some estimates indicate the potential for a substantial impact. This tax change will sunset Dec. 31, 2020. Personal Income 1/1/2019 Unknown Unknown
2019 North Dakota Provided a sales and use tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure. The bill also extends from June 30, 2019, to June 30, 2023, the deadline by which the owner of a fertilizer or chemical processing plant must receive an air quality permit, or notice that the air quality permit application is complete, from the Department of Environmental Quality to qualify for a sales and use tax exemption on materials used to construct the fertilizer or chemical processing facility. The fiscal impact for both exemptions cannot be determined but some estimates indicate the potential for a substantial impact. Sales and Use 7/1/2019 Unknown Unknown
2019 Ohio Increased the motor fuel and diesel tax rates. The motor fuel tax rate increased from $0.28 per gallon to $0.385 per gallon. The diesel tax rate increased from $0.28 per gallon to $0.47 per gallon. Motor Fuel 7/1/2019 $865.0 $865.0
2019 Ohio Limited the financial institutions tax base. Equity capital in excess of 14% of total assets is now excluded from the base. Other 1/1/2020 -$10.0 -$10.0
2019 Ohio Made changes to the job retention tax credit. Other 10/17/2019 -$1.5 -$5.8
2019 Ohio Modified personal income tax brackets and lowered the top bracket from 4.997% to 4.797%. (HB 166) This tax change was part of a larger reform measure. Personal Income 1/1/2019 -$518.0 -$350.0
2019 Ohio Enhanced the state's earned income tax credit. This tax change was part of a larger reform measure. Personal Income 1/1/2019 -$38.0 -$38.0
2019 Ohio Enacted a tax credit for investments in Opportunity Zones. Personal Income 1/1/2019 N.A. -$31.0
2019 Ohio Enacted a tax credit for lead abatement. Personal Income 1/1/2019 N.A. -$5.0
2019 Ohio Repealed two personal income tax credits. This tax change was part of a larger reform measure. Personal Income 1/1/2019 $8.3 $8.6
2019 Ohio Modified use tax nexus. Sales and Use 7/18/2019 $121.0 $210.0
2019 Ohio Repealed two sales and use tax exemptions. Sales and Use 10/1/2019 $4.2 $6.3
2019 Ohio Expanded the manufacturers exemption. Sales and Use 10/1/2019 -$1.4 -$2.2
2019 Ohio Enacted a $0.10/mL tax on vapor products. Tobacco 10/1/2019 $4.3 $6.5
2019 Ohio Increased the purchase age for cigarettes to 21 years old. This results in a tax base reduction. Tobacco 10/17/2019 -$18.1 -$24.3
2019 Ohio Increased hunting and fishing license fees. Fee Various $4.0 $4.0
2019 Oklahoma Authorized certain refundable tax credits to be carried forward. Personal Income 7/1/2019 $4.1 $0.0
2019 Oklahoma Enacted an income tax credit for qualified software or cybersecurity employees. This credit will sunset Dec. 31, 2029. Personal Income 11/1/2019 N.A. -$2.6
2019 Oklahoma Expanded the credit for qualified employers and engineers in the vehicle manufacturing industry. Personal Income 11/1/2019 Unknown Negative Unknown Negative
2019 Oklahoma Enacted legislation providing "cleanup" language to further implement the Wayfair decision. Sales and Use 11/1/2019 Unknown Positive Unknown Positive
2019 Oklahoma Expanded the exemption for durable medical and mobility equipment. Sales and Use 7/1/2019 -$1.3 -$1.8
2019 Oklahoma Increased used tire recycling fees. Fee 7/1/2019 $3.4 N.A.
2019 Oregon Extended existing taxes. No change in taxpayer liability. Health Care 1/1/2020 N.A. $334.5
2019 Oregon Enacted a Corporate Activity Tax of 0.57%. Other 1/1/2020 $290.0 $1,306.0
2019 Oregon Enacted a payroll tax to fund paid family medical leave. This will take effect 1/1/2022. Other 1/1/2022 N.A. N.A.
2019 Oregon Increased the 9-1-1 tax. Other 1/1/2020 $4.0 $10.6
2019 Oregon Modified the weight-mile tax. Other 10/1/2019 -$3.5 -$3.8
2019 Oregon Extended the forest products harvest tax. No change in taxpayer liability. Other 1/1/2020 $2.0 $8.7
2019 Oregon Enacted personal income tax rate reductions across several brackets. Personal Income 1/1/2020 -$96.0 -$327.0
2019 Oregon Extended sunset date of tax credits. No change in taxpayer liability. Personal Income 1/1/2020 N.A. -$70.5
2019 Oregon Repealed a property tax exemption. Property 7/1/2019 $2.2 $2.5
2019 Oregon Modified court fees. Fee 10/1/2019 $1.3 $1.8
2019 Oregon Modified boat registration fees. Fee 1/1/2020 $1.3 $2.6
2019 Pennsylvania Expanded the manufacturing innovation and reinvestment deduction. Corporate Income 1/1/2020 -$1.0 -$4.2
2019 Pennsylvania Extended the sunset date for a 2% assessment on table games revenue. The assessment will now sunset on Aug. 1, 2021. No change in taxpayer liability. Other 7/1/2019 $17.9 $19.6
2019 Pennsylvania Expanded the Keystone Opportunity Zones by adding additional zones, which allows for the 10-year abatement. Other 7/1/2020 N.A. -$7.0
2019 Pennsylvania Modified the inheritance tax. Eliminated the tax on transfers from a parent to their child, age 21 or younger. Other 1/1/2020 -$3.0 -$12.5
2019 Pennsylvania Enacted an exemption for the sales of food and beverages sold by volunteer fire organizations and nonprofit organizations exclusively supporting youth development centers. Sales and Use 1/1/2020 -$0.9 -$2.2
2019 Pennsylvania Enacted an exemption on sales of animal housing facilities for poultry and livestock. Sales and Use 1/1/2020 -$1.7 -$4.0
2019 Pennsylvania Expanded the exemption for purchases in Strategic Development Areas to include items such as laptop computers, cell phones and media storage. Sales and Use 1/1/2020 -$2.8 -$2.8
2019 Pennsylvania Enacted increases to various tax credits, totalling to $66 million. One tax credit program was eliminated, which had a cap of $10.1 million. N.A. Various N.A. N.A.
2019 Rhode Island Authorized online sports betting. Other 9/15/2019 $17.2 N.A.
2019 Rhode Island Increased the beverage container tax by 4 cents per case. Other 7/1/2019 $3.1 N.A.
2019 Rhode Island Included digital downloads in the sales and use tax base. Sales and Use 10/1/2019 $2.6 N.A.
2019 Rhode Island Required remote sellers to collect sales and use tax. Sales and Use 7/1/2019 $11.5 N.A.
2019 Rhode Island Modified and increased the mortgage and debt collector license fees. Fee 7/1/2019 $1.8 N.A.
2019 South Carolina Increased motor fuel tax rates by two cents for FY 2020 and FY 2021. The rate will increase to $0.22/gallon July 1, 2019 and to $0.24 July 1, 2020. This change was part of a larger reform measure. Motor Fuel 7/1/2019; 7/1/2020 $80.3 $82.6
2019 South Carolina Extended the sunset date for the tax credit for purchases of geothermal machinery and equipment. No change in taxpayer liability. Personal Income 5/16/2019 -$2.0 -$2.0
2019 South Carolina Enacted a nonrefundable port transportation credit. Personal Income 5/13/2019 -$1.0 -$2.0
2019 South Carolina Raised the maximum aggregate tax credit limit from $6 million to $9 million for contributions to the Industry Partnership Fund. Personal Income 3/28/2019 -$1.0 -$1.0
2019 South Carolina Enacted a tax credit of 50% of cash donation to a community development corporation of a CDFI. Personal Income 5/16/2019 -$1.5 -$1.5
2019 South Carolina Enacted a tax credit of 25% of the cost of constructing, purchasing or leasing solar energy property. Personal Income 5/16/2019 -$2.5 -$2.5
2019 Tennessee Authorized consumption of alcoholic beverages in a sports authority facility located on the campus of a public institution of higher education. This resulted in a tax base expansion. Alcohol 4/8/2019 $1.0 $1.0
2019 Tennessee Enacted sports betting through the Tennessee Sports Gaming Act. The tax rate will be 20%. Other 7/1/2019 $20.0 $40.0
2019 Tennessee Removed amusement tax on dues, fees or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other conditioning. Other 7/1/2019 -$6.4 -$6.4
2019 Tennessee Removed the $180 expunction fee on certain criminal offenses. Fee 1/1/2019 -$1.0 -$1.0
2019 Texas Enacted a franchise tax exemption for the costs of aerospace goods and services sold to the federal government. (HB 1607) Other 1/1/2020 -$4.2 -$8.5
2019 Texas Enacted a compression on school district property tax rates. The compression rates vary between school districts from $0.07 to $0.10 per $100 of property value. This change was part of a larger reform measure. (HB 1, HB 3) Property 9/1/2019 -$2,340.0 -$2,640.0
2019 Texas Enacted a 3.5% limit on growth of non-school district local property tax collections without voter approval. This change was part of a larger reform measure. (SB 2) Property 9/1/2019 Amount of reduction is dependent on local actions. Amount of reduction is dependent on local actions.
2019 Texas Voters approved a constitutional amendment exempting precious metals from property taxation if they are held in a precious metal depository in the state. According to HB 2859's latest fiscal note, a business could hold part of its preciuos metal inventory in a commercial depository and not be taxed on that inventory, creating a cost to local taxing units and the state through school funding formulas. However, the precious metal that will be exempt is unknown so the exact fiscal impact could not be estimated. Property 1/1/2020 N.A. N.A.
2019 Texas Voters approved a constitutional amendment that would require temporary property tax exemptions in disaster areas. This will result in a cost to local taxing units and to the state through its school funding formula depending on the incidence and severity of future disasters. According to HB 492's latest fiscal note, the bill would create a cost to local taxing units and to the state through the school funding formula depending on the incidence and severity of future disasters. However, the frequency, timing and severity of disasters cannot be predicted, so an exact fiscal impact cannot be estimated. Property 1/1/2020 N.A. N.A.
2019 Texas Expanded the sales tax base to require marketplace providers to collect and remit taxes for third-party sellers. (HB 1525) Sales and Use 10/1/2019 $242.5 $307.5
2019 Texas Increased the legal age to purchase tobacco from 18 to 21. This resulted in a tobacco tax base reduction. (SB 21) Tobacco 9/1/2019 -$3.3 -$5.5
2019 Texas Expanded enforcement efforts to collect sales taxes on certain vehicles purchased outside the state by Texas residents. (HB 1543) Non-Tax 9/1/2019 $1.9 $4.7
2019 Texas Increased the maximum civil penalty for violation of laws protecting drinking water and public water supplies. The penalty increased from $1,000 to $5,000 per violation. (SB 530) Fee 9/1/2019 $1.3 $1.6
2019 Texas Eliminated surcharges assessed on drivers convicted of certain driving offenses. Also, increased other driving-related fees and fines. (HB 2048) Fee 9/1/2019 -$6.1 -$6.1
2019 Utah Enacted a radioactive waste tax on certain waste. Corporate Income 7/1/2019 $2.6 $2.6
2019 Utah Eliminated the royalty deduction for certain captive insurance companies. Corporate Income 1/1/2019 $1.0 $1.0
2019 Utah Authorized FDIC premium deductions. Corporate Income 1/1/2019 $2.0 $2.0
2019 Utah Enacted legislation for when a marketplace facilitator or seller is required to collect sales tax. Sales and Use 7/1/2019 N.A. $6.5
2019 Vermont Altered the liquor tax by changing it from a graduated rate to a flat 5% tax. Revenues are expected to be made up through the markup on Liquor Control. Alcohol 7/1/2019 N.A. N.A.
2019 Vermont Enacted an increase to the estate tax exemption over the course of two years. The current exemption is $2.75 million and will rise to $4.25 million on Jan. 1, 2020 and again to $5 million in 2021. Other 1/1/2020 $0.0 -$4.5
2019 Vermont Expanded the property transfer tax base. The state's property transfer tax will now apply to changes in controlling interest, not only to a change in deed. Other 7/1/2019 $1.7 $2.6
2019 Vermont Expanded the rooms tax base to include online travel agents. Online travel agents will be required to include booking fees in the rooms tax calculation. This change also included short-term rentals in the base expansion. Other 7/1/2019 $3.7 $4.2
2019 Vermont Modified the lands gain tax. Significantly reduced the number of sales that would be subject to tax by limiting the base to only subdivided land parcels bought and sold within 6 years. Other 1/1/2020 -$0.8 -$1.6
2019 Vermont Modified the existing capital gains exclusion by including a limit of up to $875,000 in capital gains. Now, a 40% exclusion on capital gains from sales of farms, businesses or investment properties is allowed on up to $875,000 in capital gains. Personal Income 7/1/2019 $2.2 $4.4
2019 Vermont Enacted a new medical expense deduction. Medical expenses that are in excess of the state's standard deduction and personal exemption are allowed. The deduction is limited for continuing care retirement communities. Personal Income 7/1/2019 -$2.1 -$2.1
2019 Vermont Required marketplace facilitators to collect and remit tax on behalf of third-party sellers. Sales and Use 6/1/2019 $13.4 $13.9
2019 Vermont Raised the purchasing age for tobacco products to 21. This results in a tax base reduction. Tobacco 7/1/2019 -$0.5 -$0.5
2019 Vermont Enacted a tax on e-cigarettes and paraphernalia at a rate of 92% of the wholesale price. Tobacco 7/1/2019 $0.9 $1.0
2019 Vermont Increased the insurance producer apportionment fee and switched it from a biennial fee schedule to an annual scheduling beginning FY 2022. The fee will also drop to $60 annually beginning in FY 2022. Fee 7/1/2019 $3.0 $28.2
2019 Vermont Increased the license fees for adjusters and appraisers. Fee 7/1/2019 $2.0 $2.0
2019 Vermont Increased the broker dealer agent fee. Fee 7/1/2019 $3.3 $3.3
2019 Virginia Expanded the corporate income tax subtraction for subpart F income so that is also applies to global intangible low-taxed income (GILTI). This change was part of a larger reform measure. Corporate Income TY 2018 -$5.4 -$5.5
2019 Virginia Authorized an individual and corporate income tax deduction for 20 percent of the amount of business interested that is disallowed as a deduction for federal income tax purposes. This change is part of a larger reform measure. Corporate Income TY 2019 -$18.0 -$18.7
2019 Virginia Authorized an individual and corporate income tax deduction for 20 percent of the amount of business interested that is disallowed as a deduction for federal income tax purposes. This change is part of a larger reform measure.  Personal Income TY 2019 -$18.0 -$18.7
2019 Virginia Enacted a deduction for real and personal property taxes imposed by Virginia or any other taxing jurisdiction not otherwise deducted solely on account of the $10,000 annual limitation imposed on the federal deduction for state and local taxes paid (SALT). This change was part of a larger reform measure. Personal Income TY 2019 -$55.6 -$41.7
2019 Virginia Increased the standard deduction from $3,000 to $4,500 for individuals and from $6,000 to $9,000 for married/joint returns. This change was part of a larger reform measure and will sunset for TY 2026. Personal Income TY 2019 -$359.7 -$235.7
2019 Virginia Decoupled from the Tax Cuts and Jobs Act's suspension of the Pease limitation. This change was part of a larger reform measure. Personal Income TY 2019 $107.5 $73.3
2019 Virginia Enacted legislation conforming to provisions in the Tax Cuts and Jobs Act. This change was part of a larger reform measure. Personal Income TY 2018 $611.1 $653.7
2019 Virginia Enacted a one-time refund up to $110 (single) / $220 (joint) based on 2018 returns filed by July 1, 2019. The refund is to be paid in October 2019. This change is temporary and was part of a larger reform measure. Personal Income October 2019 -$419.4 N.A.
2019 Virginia Required marketplace facilitators and out-of-state dealers to register for the collection of the Retail Sales and Use Tax if annual sales to Virginia customers made or facilitated by them exceed either $100,000 in gross revenue or 200 transactions. In combination with local revenue, this change is expected to bring in $155 million in FY 2020 and $175 million in FY 2021. Sales and Use 7/1/2019 $82.5 $93.1
2019 Virginia Modified the categories of products that are subject to a reduced Retail Sales and Use Tax rate to include "essential personal hygiene products," in addition to "food purchased for human consumption." They will now be taxed at a rate of 2.5%. In combination with local revenue, this change is expected to result in a decrease of $1.9 million in FY 2020 and a decrease of $4.6 million in FY 2021. Sales and Use 1/1/2020 -$1.2 -$2.9
2019 Virginia Increased the threshold for remittance of June accelerated sales tax from $4 to $10 million in annual taxable sales in June 2020. Non-Tax 6/1/2020 -$27.2 $0.0
2019 Washington Modified the real estate excise tax rate and made it a graduated rate. Other 1/1/2020 $70.3 $173.2
2019 Washington Modified qualifications for those eligible to receive the international investment management services business and occupation preferential tax rate. Other 7/1/2019 $26.8 $30.7
2019 Washington Imposed an additional 1.2% business and occupation tax on specified financial institutions. Other 1/1/2020 $36.6 $96.6
2019 Washington Increased preferential B&O tax rate for certain travel agents and tour operators. Other 7/1/2019 $2.2 $2.4
2019 Washington Established an administrative penalty equal to $100 per megawatt-hour of electric generation, multiplied by certain source-specific multipliers, for noncompliance with the coal phase-out and GHG neutral standards; extending the expiration date for a sales and use tax exemption for certain alternative energy machinery and equipment from January 1, 2020, to January 1, 2030; reinstating an expired sales and use tax exemption for solar energy systems smaller than 500 kilowatts AC in size. This was part of a larger reform measure. Other 5/7/2019 -$4.8 -$6.0
2019 Washington Provided B&O tax exemption to county public hospital operated by state agency. Other 7/1/2019 -$6.8 -$7.7
2019 Washington Established the Workforce Education Investment Account and establishes a business and occupation tax surcharge on service and other activities from a select set of businesses to fund the account. Other 7/28/2018 $113.1 $266.9
2019 Washington Modified the Hazardous Substance Tax (HST) by changing the tax rate of 0.7 percent on the wholesale value applied to most petroleum products to a rate of $1.09 per barrel.  Other 7/1/2019 $129.3 $168.0
2019 Washington Modified the qualifying income thresholds for the property tax exemption and deferral programs for low-income senior citizens, individuals with disabilities, and veterans beginning with taxes levied for collection in 2020. The disability rating qualification for the disabled veterans property tax exemption program is adjusted from 100 percent to 80 percent. Property 7/28/2019 -$6.9 -$13.3
2019 Washington Reauthorized and expanded the sales and use tax exemption for the purchase of standard financial information by qualifying investment management companies and their affiliates. Sales and Use 7/28/2019 $0.9 $1.0
2019 Washington Changed nonresident sales tax exemption to remittance. Sales and Use 7/1/2019 $25.4 $28.4
2019 Washington Modified the nexus threshold for marketplace facilitators and remote sellers to align state law with Wayfair decision.  The option for marketplace facilitators and remote sellers to comply with notice and reporting requirements and not collect tax is eliminated.  The import tax exemption is limited to only import sales involving a parent company and a wholly-owned subsidiary and the wholesale sale of unroasted coffee beans. Certain provisions under the Streamlined Sales and Use Tax Agreement are clarified and the related local jurisdiction mitigation payments are repealed.  Sales and Use 3/14/2019 $41.6 $74.2
2019 Washington Prohibited sale of cigarettes, tobacco products and vapor products to persons under 21 years. This results in a tax base reduction. Tobacco 1/1/2020 -$2.7 -$6.1
2019 Washington Established a wholesale tax on vapor products by taxing accessible containers of liquid solution that are larger than five milliliters at 9 cents per milliliter of solution and all other vapor products at a rate of 27 cents per milliliter of solution. Tobacco 1/1/2020 $6.4 $12.5
2019 West Virginia Enacted a temporary, additional tax of 0.13% on acute care hospitals. This tax is set to expire June 30, 2021. Health Care 7/1/2019 $4.9 $5.4
2019 West Virginia Eliminated severance taxes on limestone and sandstone. Other 7/1/2019 -$1.1 -$1.2
2019 West Virginia Reduced the severance tax on steam coal sold directly to electric power generators. The rate will be reduced over a three year period. Other 7/1/2019 -$20.6 -$40.2
2019 West Virginia Enacted a business and occupation tax exemption for certain merchant power plants. Other 7/1/2019 -$6.0 -$14.0
2019 West Virginia Exempted a portion of Social Security benefits for certain taxpayers. The amount of Social Security benefits taxed will be reduced by 25% beginning Jan. 1, 2020, by 50% beginning Jan. 1, 2021, and completely beginnning Jan. 1, 2022. Personal Income 7/1/2020 N.A. -$2.0
2019 West Virginia Enacted a marketplace facilitator sales tax collection requirement. Sales and Use 7/1/2019 $6.3 $6.5
2019 Wisconsin Modified the state apportionment formula for income derived from a broadcasters' gross receipts. Corporate Income TY 2019 -$13.0 -$13.0
2019 Wisconsin Reduced the marginal tax rate that applies to taxable income that falls within the second income tax bracket. The rate went from 5.84% to 5.21%. (For 2019, $15,680 to $31,360 for joint filers.) This change was part of a larger reform measure. Personal Income TY 2019 -$168.9 -$152.6
2019 Wisconsin Require the marginal tax rate for the lowest income tax bracket (for tax year 2019, taxable income of less than $15,680 for married joint filers) and for the second income tax bracket be reduced proportionally by the additional sales tax collections received from certain out-of-state retailers (retailers that must collect sales tax following Wayfair) and from marketplace providers (see below). The first rate reduction applies to tax year 2019, and the second rate reduction applies to tax year 2020 and annually therafter. The tax rates are estimated to be 3.89% and 5.08% in TY 2019, respectively, and 3.79% and 4.96% in TY 2020 and thereafter, respectively. This change was part of a larger reform measure. Personal Income TY 2019, TY 2020 -$60.0 -$119.3
2019 Wisconsin Interaction effects of law changes regarding taxable income, tax rates, and tax credits between provisions of the biennial budget bill and the tax rate reductions described above. This change was part of a larger reform measure. Personal Income TY 2019 $2.0 $4.0
2019 Wisconsin Following the U.S. Supreme Court decision in Wayfair v. South Dakota, extended nexus to certain remote sellers that were not required to collect and remit the tax prior to the decision. This change was part of a larger reform measure. Sales and Use 10/1/2018 $60.0 $60.0
2019 Wisconsin Created provisions that require marketplace providers to collect and remit state sales or use tax on sales facilitated by the marketplace provider on behalf of the marketplace seller. This change was part of a larger reform measure. Sales and Use 1/1/2020 $33.5 $67.1
2019 Wisconsin Provided a one-time reduction for persons subject to sales tax audits equal to 10% of the additional sales tax due for each year of the audit period if the person subject to audit has less than $5 million in gross sales for each year of the audit period. Sales and Use 1/1/2019 -$1.2 -$1.6
2019 Wisconsin Repealed sales tax on internet access, as required under federal law. Sales and Use 7/1/2020 N.A. -$166.0
2019 Wisconsin Enacted an excise tax on vapor products on the volume of the liquid or other substance-based on the volume as listed by the manufacturer. The rate is $0.05 per millileter. Tobacco 10/1/2019 $2.3 $3.2
2019 Wisconsin Increased auto registration fees from $75 to $85. Fee 10/1/2019 $28.0 $37.3
2019 Wisconsin Increased registration fees for light trucks/vehicles not exceeding 4,500 pounds from $75 to $100. Fee 10/1/2019 $4.6 $6.2
2019 Wisconsin Increased registration fees for light trucks/vehicles not exceeding 6,000 pounds from $84 to $100. Fee 10/1/2019 $6.3 $8.6
2019 Wisconsin Increased title fees for all vehicles from $69.50 to $164.50. Fee 10/1/2019 $114.7 $158.3
2019 Wisconsin Increased the annual custodial parent fee for child support enforcement services to comply with federal law. The rate went from $25 to $35. Fee 10/1/2019 $0.8 $1.0
2019 Wisconsin Increased assessments on annual gross operating revenues from intrastate telecommunications providers that are deposited into the Universal Service Fund to increase funding for public library system aid. Fee 7/1/2019 $1.0 $1.0
2019 Wyoming Required marketplace facilitators to collect and remit the sales and use tax due on retail sales on behalf of marketplace sellers. Sales and Use 7/1/2019 $7.0 $7.0
2019 District of Columbia High-technology companies are eligible for a credit equal to an exemption of business franchise taxes for 5 years and thereafter the franchise tax rate is 6%. As of tax year 2020, the 6% rate is limited to no more than five years, provided that the total amount of credit a QHTC may receive does not exceed $250,000 in a taxable year. Corporate Income 10/1/2019 $5.4 $7.2
2019 District of Columbia Established a deed recordation tax exemption for rental housing owners who are nonprofit entities, lease their units at certain income thresholds, and comply with additional requirements Other 10/1/2019 -$1.8 -$1.8
2019 District of Columbia Increased the deed transfer and recordation tax rates for mixed-use and commercial real estate transactions valued at $2 million or higher. Other 10/1/2019 $90.8 $111.1
2019 District of Columbia Increased sustainable energy surcharges on electricity, natural gas, and home fuel oil. Other 10/1/2019 $23.8 $22.6
2019 District of Columbia Increased the maximum per taxpayer real property tax credit from $1,000 to $1,200, raised the income eligibility threshold for the credit, and excluded dependent income from the calculation. Personal Income 10/1/2019 -$3.8 -$3.9
2019 District of Columbia Extended a $1,000 per child care tax credit for taxpayers with incomes of $150,000 or less and indexed the credit to inflation. Personal Income 10/1/2019 -$1.4 -$1.4
2019 District of Columbia Eliminated a rate reduction trigger, which set the tax rate on commercial properties with an assessed value greater than $10 million permanently at $1.89 for each $100 of assessed value. No change in taxpayer liability. Property 10/1/2019 $24.7 $25.2
2019 District of Columbia Delayed Line Hotel property tax abatement. No change in taxpayer liability. Property 10/1/2019 $1.0 N.A.
2019 District of Columbia Established real property tax exemptions for rental housing owners who are nonprofit entities, lease their units at certain income thresholds, and comply with additional requirements. Property 10/1/2019 -$0.9 -$1.9
2019 District of Columbia Established a feminine hygiene and diaper sales tax exemption. Sales and Use 10/1/2019 -$4.5 -$4.6
2019 District of Columbia Imposed an 8% gross receipts tax on soft drinks. Sales and Use 10/1/2019 $3.2 $3.1
2019 District of Columbia Repealed high-technology sales tax exemptions. Sales and Use 10/1/2019 $9.9 $10.4
2019 District of Columbia Authorized the District to continue to charge a fee on each hospital’s outpatient gross patient revenue and a fee on each hospital’s inpatient net patient revenue through September 30, 2029. No change in taxpayer liability. Fee 10/1/2019 $13.4 $13.7
2019 District of Columbia Increased the Residential Parking Permit fee. It will be $50 for the first vehicle, $75 for the second vehicle, $100 for the third vehicle, and $150 for the fourth and subsequent vehicles. The fee for the first vehicle for residents 65 years of age and older will be $35. Fee 10/1/2019 $1.7 $3.1

Year Juridiction Description Type Effective Date Fiscal Year 2019 Fiscal Year 2020
2018 Alabama Enacted legislation that allows the Irrigation Equipment Tax Credit to be claimed once in three different time periods rather than once over its lifetime. This change terminates Dec. 31, 2023. Personal Income  1/1/2019 N.A. $1.8
2018 Alabama Codified the current Department of Revenue rule that limited the income tax credit for taxes paid on income from sources outside the state to offset only the portion of the taxpayer's Alabama income tax liability that is attributable to income derived from non-Alabama sources. Personal Income  1/1/2018 $13.0 $13.0
2018 Alabama Increased the optional standard deduction adjusted gross income floor for taxpayers that are married filing joint, head of family, and single from $20,000 to $23,000 and from $10,000 to $10,500 for taxpayers that are married filing separate. Personal Income 1/1/2019 N.A. -$4.0
2018 Alabama Exempted bullion or money from sales and use taxes. This change takes effect June 1, 2018 and terminates June 1, 2023. Sales 6/1/2018 -$1.9 -$1.9
2018 Alabama Allowed marketplace facilitators to enter the Simplified Sellers Use Tax (SSUT) Remittance Program and collect and remit SSUT on behalf of marketplace sellers utilizing its services for retail sales delivered in the state. This change is projected to increase revenues from $15 to $26 million in FY 2019 and $23 to $39 million in FY 2020. Sales 1/1/2019 $20.5 $31.0
2018 Alaska Mandated that utilities utilize water's edge reporting.  The estimated revenue impact for this change is an increase from $100,000 to $5 million. Corporate Income 1/1/2019 $2.6 $2.6
2018 Alaska Alaska's corporate income tax had a reduced rate for capital gains, which was tied to a federal definition of capital gains that was deleted in federal tax reform. No legislative action was taken, so capital gains will now be taxed at the same rate as other income. The old maximum rate was 4.5 percent, the new maximum rate is 9.4 percent. Corporate Income 1/1/2018 $3.4 $3.4
2018 Alaska Extended the sunset date for the Education Tax Credit, which is applicable to all tax types. The new sunset date is Jan. 1, 2025. The legislation also reduced the credit's generosity. The positive fiscal impact shown is relative to current policy. Relative to current law, extending the credit is estimated to cost $6.35 million in FY 2020. Other 1/1/2019 $0.6 $1.2
2018 Arizona Increased the amount of military pension that is exempt from state income tax from $2,500 to $3,500. Personal Income 1/1/2019 N.A. $2.0
2018 Arizona Conformed to provisions in the federal Tax Cuts and Jobs Act (TCJA) effective in TY 2017. No legislation was enacted to conform to TCJA provisions effective in TY 2018. This change will result in a one-time revenue loss of $5 million in FY 2019. Personal Income 9/28/2017 -$5.0 N.A.
2018 Arizona Required all digital platforms that provide an unaffiliated third-party platform to rent lodging accommodations ("online lodging marketplace") to remit sales tax to the state and made the use of sales suppression software for tax evasion purposes illegal. Sales 1/1/2019 $10.0 $5.0
2018 Arizona Enacted a new fee that will be charged on vehicle registrations. Fee 1/1/2019 $91.0 $182.0
2018 California Extended the California Competes Hiring Credit and reduced the credit amount. This credit will sunset July 1, 2023. This credit can be applied to both corporate and personal income taxes. Corporate Income 7/1/2018 -$180.0 -$180.0
2018 California Extended the California Competes Hiring Credit and reduced the credit amount. This credit will sunset July 1, 2023. This credit can be applied to both corporate and personal income taxes. Personal Income 7/1/2018 -$180.0 -$180.0
2018 California Expanded the Earned Income Tax Credit to include those between 18 to 21 without children, those over 65, and increased the cap to account for increasing minimum wage. Personal Income 1/1/2018 -$60.0 -$60.0
2018 California Increased the transaction fees between the DMV and private entities from $3 to $4 per transaction. Fee 7/1/2018 $3.5 $3.5
2018 Colorado Enacted legislation changing how multi-state corporate income taxpayers apportion income from the sales of services and intangible property to Colorado. This bill could increase or decrease corporate income tax revenue, ranging from -$2.9 million to +$8.6 million in FY 2019 and -$6.1 million to +$18.3 million in FY 2020. Corporate Income 8/8/2018 $2.9 $6.1
2018 Colorado Expanded the child care expenses income tax credit. This has increasing fiscal impacts through FY 2022-23. Personal Income 1/1/2019 -$1.9 -$3.7
2018 Colorado Created an income tax deduction for military retirement benefits received by individuals under the age of 55. The maximum deduction amount is capped in each tax year the deduction is available. Personal Income 1/1/2019 -$1.1 -$2.9
2018 Colorado Extended the sunset date for the low-income housing tax credit for an additional five years. The credit was originally set to expire after 2019. No change in taxpayer liability. Personal Income 1/1/2020 N.A. N.A.
2018 Colorado Extended the income tax credit for contributions to promote child care through 2024. This credit was originally set to expire after 2019. No change in taxpayer liability. Personal Income 1/1/2020 N.A. -$16.2
2018 Colorado Increased fees paid by stationary sources of air pollutants. Fee 5/18/2018 $1.8 $2.7
2018 Colorado Enacted an infant newborn screening fee. Fee 7/1/2018 $1.5 $1.5
2018 Connecticut Allowed for scheduled sunset of the 20% Corp. Surcharge, which decreases to 10% in IY 2018 and then 0% in IY 2019; base tax rate remains at 7.5%. The rate dropped from 9.25 percent to 8.25 percent. Corporate Income 1/1/2018 -$37.5 -$15.0
2018 Connecticut Establish a new Corporate in lieu of Personal Income Tax, also referred to as the Pass-Through-Entity Tax, on the distributed shares of income from the Entity. Corporate Income 1/1/2018 $600.0 $600.0
2018 Connecticut Phased in an adoption of Federal Exemption levels for Estate and Gift Taxes. The new threshold is $2.6 million in IY18 and $3.6 million in IY19. Other 1/1/2018 -$15.6 -$35
2018 Connecticut Phased in the first portion of the pension/annuity exemption. This is the first of seven annual phase ins. Personal Income 1/1/2019 -$8.2 -$24.6
2018 Connecticut Establish a new Corporate in lieu of Personal Income Tax, also referred to as the Pass-Through-Entity Tax, on the distributed shares of income from the Entity. Personal Income 1/1/2018 -$600.0 -$600.0
2018 Connecticut Expanded the Social Security exemption by increasing the threshold for the 100 percent exemption. Personal Income 1/1/2019 -$7.9 -$16.3
2018 Connecticut Lowered the sales tax rate for vessel-related sales from 6.35 percent to 2.99 percent. Sales 7/1/2018 -$2.5 -$2.5
2018 Connecticut Adopted nexus provisions similar to South Dakota in the event of a ruling in favor of South Dakota. Sales 12/1/2018 N.A. N.A.
2018 Delaware Enacted a new Angel Investor Tax Credit. The state will provide up to $5 million in tax credits for investments in qualified businesses that spur job growth. These credits are set to terminate Dec. 31, 2022. These credits can be applied to personal and corporate income taxes. Personal Income 7/1/2018 N.A. -$5.0
2018 Delaware Increased the first-time homebuyers credit that can be taken against the Real Estate Transfer Tax from 0.05 percent to 1 percent. Other Retroactive to 8/1/2017 -$5.2 -$5.4
2018 Delaware Lowered state tax rate on casino revenue from 43.5 percent to 42.5 percent. Other 7/1/2018 -$11.4 -$16.8
2018 Delaware Enacted a new Angel Investor Tax Credit. The state will provide up to $5 million in tax credits for investments in qualified businesses that spur job growth. These credits are set to terminate Dec. 31, 2022. These credits can be applied to personal and corporate income taxes. Corporate Income 7/1/2018 N.A. -$5
2018 District of Columbia Conformed corporate income tax to the TCJA. Corporate Income Rolling Basis $1.0 $1.0
2018 District of Columbia Conformed unincorporated tax to the TCJA. Corporate Income Rolling Basis $1.1 $1.1
2018 District of Columbia Increased the tax on for-hire vehicles (excludes taxicabs) from 1 percent to 6 percent. Other 10/1/2018 $23.0 $23.8
2018 District of Columbia Conformed Estate Tax to the TCJA. Other Rolling Basis -$6.5 -$6.5
2018 District of Columbia Conformed individual income tax to the TCJA. Personal Income Rolling Basis $56.4 $58.9
2018 District of Columbia Altered Class 2 property tax rates. The real property tax rates and special real property tax rates for taxable Class 2 Properties are:

$1.65 for each $100 of assessed value if the real property’s assessed value is not greater than $5 million;
$1.77 for each $100 of assessed value if the real property’s assessed value is greater than $5,000,000 but not greater than $10 million; or
$1.89 for each $100 of assessed value if the real property’s assessed value is greater than $10 million.
Property 10/1/2018 $40.4 $41.4
2018 District of Columbia The general sales and use tax rate will increase from 5.75 percent to 6 percent. Sales 10/1/2018 $26.4 $27.6
2018 District of Columbia The total rate of tax on gross receipts for the sale of or charges for any rooms, lodging or accommodations wil increase from 14.8 to 14.95 percent. Sales 10/1/2018 $3.4 $3.5
2018 District of Columbia The total tax levy for cigarettes will increase from $2.94 to $4.94 per pack of 20. Tobacco 10/1/2018 $5.2 $4.2
2018 Florida Amended the tax credit scholarship program. Corporate Income 7/1/2018 -$10.0 -$10.1
2018 Florida Extended the contaminated site rehabilitation tax credit until June 30, 2019. No change in taxpayer liability. Corporate Income 7/1/2018 -$8.5 N.A.
2018 Florida Enacted a refund for certain air carriers. Certain air carriers may receive a refund of 1.42 cents per gallon of the tax imposed on aviation fuel purchased. Motor Fuel 7/1/2019 N.A. -$10.5
2018 Florida Enacted a refund for the taxes paid for motor fuel used to transport agriculture after Hurricane Irma. The purchase must have been made between Sept. 10, 2017 and June 30, 2018. Motor Fuel 7/1/2018 -$3.7 N.A.
2018 Florida Exempted the transfer of real property between spouses that record the deed within one year of marriage from the documentary stamp tax. Other 7/1/2018 -$1.4 -$1.5
2018 Florida Exempted a veteran, the spouse of a veteran, or a person receiving public benefits from paying a local business tax or fee. Other 7/1/2018 -$19.1 -$19.8
2018 Florida Clarified that certain contractors are independent contractors for purposes of reemployment tax. Other 7/1/2018 -$2.6 -$2.7
2018 Florida Created two new scholarship programs that provide credits for contributions made to K-12 scholarship organizations. Sales 7/1/2018 -$71 -$99.1
2018 Florida Enacted a back-to-school sales tax holiday. Clothing and school supplies are included in this tax change. The holiday is from Aug. 3-5. Sales 7/1/2018 -$32.7 N.A.
2018 Florida Reduced the commercial rent tax rate by 0.1 percent. Sales 1/1/2019 -$12.9 -$32.3
2018 Florida Extended the tax credit for community contributions until June 30, 2020. No change in taxpayer liability. Sales 7/1/2018 -$1.9 -$2.9
2018 Florida Enacted a disaster preparedness holiday. Exempted certain tangible personal property from June 1-7. Sales 7/1/2018 -$5.8 N.A.
2018 Florida Enacted a refund for farm fencing materials purchased between Sept. 10, 2017 through May 31, 2018 due to damage incurred by Hurricane Irma. This refund expires Dec. 31, 2018. Sales 7/1/2018 -$2.7 N.A.
2018 Florida Enacted a refund for building materials purchased between Sept. 10, 2017 through May 31, 2018 and used on a nonresidential farm building to repair damage incurred by Hurricane Irma. This refund expires Dec. 31, 2018. Sales 7/1/2018 -$8.8 N.A.
2018 Florida Exempted form the sales and use tax or provide a refund of the tax on equipment used to generate electricity at a nursing home or assisted living facility when purchased between July 1, 2017 through Dec. 31, 2018. Sales 7/1/2018 -$6.7 N.A.
2018 Florida Provided an exemption or waiver of certain office of Financial Regulation or Department of Financial Services fees to active duty military members, veterans, and veteran spouses. Fee 7/1/2018 -$2.3 -$2.3
2018 Florida Repealed the license requirement for clinical laboratories. Fee 7/1/2018 -$1.5 —$1.5
2018 Florida Provided a refund of the surcharge imposed by a university on excess credit hours. Fee 7/1/2018 -$1.3 -$1.3
2018 Florida Reduced a traffic citation fine by 9 percent if the person completes driving improvement school. Fee 1/1/2019 -$0.7 -$1.7
2018 Georgia Expanded the Student Scholarship Organization Tax Credit. This change is set to terminate Jan. 1, 2029. No change in taxpayer liability. Corporate Income 1/1/2019 -$42 -$42
2018 Georgia Enacted a Short Line Rail Tax Credit. Corporate Income 1/1/2019 N.A. -$2.4
2018 Georgia Conformed to federal tax reform changes and reduced the top corporate income tax rate in 2019. The rate reduced from 6 percent to 5.5 percent. Another reduction will take place in 2020. Corporate Income 1/1/2018 $13.0 $369.0
2018 Georgia Expanded the Student Scholarship Organization Tax Credit. This change is set to terminate Jan. 1, 2029. Personal Income 1/1/2019 -$42 -$42
2018 Georgia Enacted an exemption for retirement income for a veteran surviving family member. Personal Income 1/1/2019 $5.2 $4.7
2018 Georgia Conformed to federal tax reform changes and doubled the standard deduction in 2018. Reduced the top income tax rate in 2019 from 6 percent to 5.5 percent. Another reduction will take place in 2020. Personal Income 1/1/2018 $252.0 $24.0
2018 Georgia Enacted an exemption for data center equipment. Sales 1/1/2019 -$7.6 $15.2
2018 Georgia Enacted legislation creating economic nexus. Sales 1/1/2019 $126.0 $299.0
2018 Georgia Enacted an exemption for aquarium and museum construction. Sales 1/1/2019 -$1.5 -$1.5
2018 Georgia Enacted a 50 percent exemption on the sale of manufactured homes. Sales 1/1/2019 $3.0 $3.0
2018 Georgia Voters authorized a new homestead exemption for municipal purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted base year value of such homestead. The exemption only applies to those residing in a municipal corporation that is located in more than one county, that levies a sales tax for public transportation, and that has an independent school system within its boundaries. Property 1/1/2019 N.A. N.A.
2018 Hawaii Applied resort fees to transient accommodations. Other 7/1/2018 $10.4 $12.8
2018 Hawaii Applied the transient accommodations tax to travel agencies and tour packagers. Other 7/1/2018 $14.7 $36.6
2018 Hawaii Updated IRC conformity date. Other TY 2018 $9.2 $14.2
2018 Hawaii Increased the withholding of tax on disposition of real property by nonresident persons. The rate increased from 5 percent to 7.25 percent. Personal Income 9/15/2018 $8.1 $2.6
2018 Hawaii Extended the general excise tax exemption for affordable housing projects. Also, the exemption cap increased from $7 million to $30 million. The new sunset date is June 30, 2030. Sales 7/1/2017 -$23.0 -$23.0
2018 Hawaii Enacted nexus if selling more than $100,000 per year. Sales 7/1/2018 $6.8 $7.6
2018 Idaho Lowered the corporate income tax rate from 7.4 percent to 6.925 percent. Effective Jan. 1, 2018. This change was part of a larger reform measure. Corporate Income 1/1/2018 -$15.5 -$15.5
2018 Idaho Conformed to federal tax reform changes affecting TY 2017. This resulted in a base change of -$6.4 million. Personal Income 1/1/2017 N.A. N.A.
2018 Idaho Conformed to federal tax reform changes affecting TY 2018. This change was part of a larger reform measure. Personal Income 1/1/2018 $118.8 $155.7
2018 Idaho Lowered individual rates by 0.475 percentage points in all brackets. Effective Jan. 1, 2018. This change was part of a larger reform measure. Personal Income 1/1/2018 -$144.5 -$150.6
2018 Idaho Enacted a child tax credit of $205 per eligible dependent. Effective Jan. 1, 2018. This change was part of a larger reform measure. Personal Income 1/1/2018 -$67.3 -$67.9
2018 Idaho Conformed to federal tax reform changes affecting business income tax. These changes were part of a larger reform measure. Personal Income 1/1/2018 -$21.4 -$4.2
2018 Idaho Conformed to the federal Bipartisan Budget Act. Effective Jan. 1, 2017. This resulted in a base change of -$4.2 million. Personal Income 1/1/2017 N.A. N.A.
2018 Idaho Enacted a circuit breaker for disabled veterans, which affects sales tax distributions to the general fund. Effective July 1, 2018. Property 7/1/2018 -$1.1 N.A.
2018 Illinois Pending U.S. Supreme Court decision, recapture of online sales tax. Sales 7/1/2018 $150.0 $200.0
2018 Indiana Phased in a reduction to the corporate income tax rate. The rate lowered from 6.0 percent to 5.75 percent for FY 2019. The rate will phase down again to 5.5 percent for FY 2020. These changes were originally enacted in 2011 and 2014 and was  a part of the larger reform measure. Corporate Income The new phased down rate is effective at the beginning of each fiscal year. -$189.0 -$221.0
2018 Indiana Phased in a reduction to the Financial Institution Tax (FIT). The rate will be 6.5 percent in CY 2018, 6.25 percent in CY 2019 and 6 percent in CY 2020. These changes were originally enacted in 2013 and 2014. The law also changed the distributions of FIT revenues and was also a part of a larger reform measure. Other The new phased down rate is effective at the beginning of each calendar year. -$20.0 -$24.0
2018 Indiana Enacted the College Choice 529 Education Savings Plan Tax Credit. Personal Income 1/1/2018 Indeterminable, but significant N.A.
2018 Indiana Conformed to the IRC. This revenue estimate reflects the impact for conformity on both the personal income tax and corporate income tax. Personal Income 1/1/2018 $56.0 $88.7
2018 Indiana Conformed to the IRC. This revenue estimate reflects the impact for conformity on both the personal income tax and corporate income tax. Corporate Income 1/1/2018 $56.0 $88.7
2018 Indiana Increased the deduction for military retirement and survivor's benefits. This change was originally enacted in 2017 and the increase took effect Jan. 1, 2018. Personal Income 1/1/2018 -$2.8 -$2.8
2018 Indiana Provided a sales tax exemption for certain property, including trucks and pavers, purchased by a person that manufactures hot mix asphalt at an asphalt plant. Sales 7/1/2018 Indeterminable, but likely a significant decrease Indeterminable, but likely a significant decrease
2018 Indiana Eliminated the provision that specifies that food sold through a vending machine is not eligible for the sales tax exemption for food and food ingredients sold for human consumption. Sales 7/1/2019 N.A. -$5.0
2018 Indiana Enacted legislation providing that a transaction in which a user purchases, rents, leases, or licenses the right to remotely access prewritten computer software is not subject to sales tax. This change is estimated to result in a loss of $5.7 milltion to $13.4 million in FY 2019 and FY 2020. Sales 7/1/2018 -$9.6 -$9.6
2018 Iowa Conformed to the Internal Revenue Code and lowered corporate rates. New, lower corporate rates will take effect TY 2021. This change was a part of a larger reform measure. Corporate Income 1/1/2018 $25.6 $20.8
2018 Iowa Enacted base changes to the insurance premium tax. This change was a part of a larger reform measure. Other 1/1/2019 -$1.8 -$2.0
2018 Iowa Enacted rate reductions and conformed to the Internal Revenue Code. The top rate was lowered from 8.98 percent to 8.53 percent. A new tax system is effective if two revenue triggers are met, earliest possible year is TY 2023. This change was a part of a larger reform measure. Personal Income 1/1/2019 -$186.0 -$408.9
2018 Iowa Enacted a series of tax credit changes affecting personal and corporate income tax. The revenue impact is a combination of these changes. This change was a part of a larger reform measure. Personal Income 1/1/2019 $4.5 $7.9
2018 Iowa Enacted a series of tax credit changes affecting personal and corporate income tax. The revenue impact is a combination of these changes. This change was a part of a larger reform measure. Corporate Income 1/1/2019 $4.5 $7.9
2018 Iowa Expanded the tax base to include remote sales. This change was similar to the South Dakota online sales expansion plus other base expansions. This change was a part of a larger reform measure. Sales 1/1/2019 $55.8 $117.3
2018 Iowa Enacted a small claims filing fee. Fee 7/1/2018 -$1.0 -$1.0
2018 Kansas Enacted personal income tax reform in 2017 that is expected to increase general fund revenue by $633 million in FY 2019 and $617.4 million in FY 2020. This bill repeals the exemption for non-wage business income, restores the third income tax bracket, and increases the rates of each bracket to to 2.9, 4.9, and 5.2 percent, respectively. Previous law provided for two brackets at 2.7 percent and 4.6 percent. $230.4 million of the revenue increase in FY 2019 is attributable to the repeal of the non-wage personal income tax exemption, and $403.5 percent of the revenue increase in FY 2019 is attributable to the restoration of the third income tax bracket and rate increase. Personal Income 1/0/1900 $633.0 $617.4
2018 Kansas Enacted a sales tax exemption for cash rebates granted by a manufacturer to a purchaser or lessee of a new motor vehicle. This exemption is set to expire June 30, 2021. Sales 7/1/2018 -$3.3 N.A.
2018 Kentucky Adopted the IRC in effect on Dec. 31, 2017. In addition, the state lowered the tax rate and changed to single-factor apportionment and market-based sourcing. They collapsed their corporate income tax brackets, which ranged from 4 percent to 6 percent, and imposed a flat tax of 5 percent. The state also authorized combined reporting, which will become effective Jan. 1, 2019. These changes were a part of a larger reform measure. Corporate Income 1/1/2018 -$29.8 -$50.2
2018 Kentucky Adopted the IRC in effect on Dec. 31, 2017, except for the 20 percent deduction for pass-through income. In addition, the state lowered its individual income tax rate and expanded the base. They collapsed their individual income tax brackets, which ranged from 2 percent to 6 percent, and imposed a flat tax of 5 percent. This change is expected to add an additional $7.5 billion to the tax base. These changes were a part of a larger reform measure. Personal Income 1/1/2018 -$104.4 -$101.4
2018 Kentucky Expanded the sales and use tax base. The state repositioned its statute in anticipation of a favorable ruling in the U.S. Supreme Court Case, South Dakota v. Wayfair, Inc. This change is expected to add an additional $3.2 billion to the state's sales and use tax base. This change was a part of a larger reform measure. Sales 7/1/2018 $192.5 $238.0
2018 Kentucky Increased cigarette and tobacco tax rate from 60 cents to $1.10. This change was part of a larger reform measure. Tobacco 7/1/2018 $136.0 $115.1
2018 Kentucky Increased the new tire fee from $1 to $2; this revenue is used for waste tire disposal. Fee 7/1/2018 $2.8 $3.0
2018 Louisiana Extended limitation of credit for taxes paid to other states. This tax change is set to terminate June 30, 2023. No change in taxpayer liability. Personal Income 6/12/2018 $33.6 $33.6
2018 Louisiana Expanded the state Earned Income Tax Credit. Increased the percentage from 3.5 percent to 5 percent of the federal credit. This tax change is set to expire June 30, 2025. Personal Income 6/12/2018 N.A. -$21.0
2018 Louisiana Increased the tax/fee on emergency ground transportation service providers from 3.5 percent to 6 percent. Health Care 8/1/2018 $6.1 $6.1
2018 Louisiana Extended the additional sales tax at a reduced rate. The additional rate was previously 1 percent and now is 0.45 percent. Sales 7/1/2018 $466.0 $502.0
2018 Louisiana Increased the fee on certain vehcile tires for the waste tire management program. The previous rate was 2.00 and the new rate is 2.25. Fee 8/1/2018 $0.9 $1.1
2018 Maine Required the collection and remittance of sales and use tax on online real property rental platforms. Sales 10/1/2018 $2.0 $6.3
2018 Maine Established an excise tax on recreational marijuana sales. The tax ranges from $.30 - $335 per pound. Sales 1/1/2019 $1.6 $6.8
2018 Maine Established recreational marijuana cultivation, manufacturing and retail licenses. The rates range from $60 to $500 per facility.  Fee 1/1/2019 $0.9 $1.2
2018 Maryland Enacted an income tax credit for a qualified Fortune 100 company based on jobs created at an eligible project. The credit may be used for up to 10 years and is equal to the total wages paid for qualified positions multiplied by 5.75 percent. The revenue loss is estimated to equal $4,885.2 million from FY 2021 through FY 2054. Corporate Income 6/1/2018 -$18.8 -$19.6
2018 Maryland Enacted a refundable credit against both corporate and personal income tax for small businesses that provide paid sick and safe leave in accordance with state law to a qualified employee. The credit is the lesser of $500 per employee or the total amount of paid earned sick and safe leave accrued by qualified employees. The estimated revenue impact is a combined estimate. Corporate Income TY2018 -$5.0 -$5.0
2018 Maryland Enacted a refundable credit against both corporate and personal income tax for small businesses that provide paid sick and safe leave in accordance with state law to a qualified employee. The credit is the lesser of $500 per employee or the total amount of paid earned sick and safe leave accrued by qualified employees. The estimated revenue impact is a combined estimate. Personal Income TY2018 -$5.0 -$5.0
2018 Maryland Made alterations to eligibility and reporting requirements for the film production activity credit and specified the amount of credits that may be awarded in certain fiscal years. This credit may be claimed against corporate and personal income tax. The estimated revenue impact is a combined estimate. Corporate Income 7/1/2018 -$8.0 -$11.0
2018 Maryland Made alterations to eligibility and reporting requirements for the film production activity credit and specified the amount of credits that may be awarded in certain fiscal years. This credit may be claimed against corporate and personal income tax. The estimated revenue impact is a combined estimate. Personal Income 7/1/2018 -$8.0 -$11.0
2018 Maryland Extended the sunset date of the cybersecurity investment incentive tax credit through TY 2022. It is set to expire June 30, 2023. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. No change in taxpayer liability. Corporate Income 6/1/2018 -$2.0 -$2.0
2018 Maryland Enacted an income tax credit for a qualified buyer who purchases cybersecurity technology or service from qualified Maryland companies. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. Corporate Income 6/1/2018 -$2.0 -$4.0
2018 Maryland Enacted an income tax credit for a qualified buyer who purchases cybersecurity technology or service from qualified Maryland companies. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. Personal Income 6/1/2018 -$2.0 -$4.0
2018 Maryland Made modifications to the One Maryland Economic Development Program, including new tiered credit amounts based on the number of qualifying positions, expanded geographic eligibility, and repealing of the start-up tax credit. This credit may be claimed against the corporate income tax, personal income tax, and insurance premium tax. The estimated revenue impact is a combined estimate. Corporate Income 7/1/2018 -$0.8 -$2.5
2018 Maryland Made modifications to the One Maryland Economic Development Program, including new tiered credit amounts based on the number of qualifying positions, expanded geographic eligibility, and repealing of the start-up tax credit. This credit may be claimed against the corporate income tax, personal income tax, and insurance premium tax. The estimated revenue impact is a combined estimate. Personal Income 7/1/2018 -$0.8 -$2.5
2018 Maryland Phased-in the use of single sales factor formula for apportionment of income to the state over a five-year period beginning in TY 2018. Corporate Income 7/1/2018 -$3.6 -$4.0
2018 Maryland Specified that the value of the federal unified credit used to calculate the state estate tax is equal to the amount corresponding to an applicable exclusion amount of $5 million, rather than the federal exclusion amount. The state also established "portability" under the estate tax. Other 7/1/2018 N.A. $38.6
2018 Maryland Made alterations to the heritage structure rehabilitation commercial tax credit program by providing an additional 5 percent credit if the rehabilitation qualified as affordable housing and eliminating a requirement that rehabilitations of multiple structures that are functionally related to serve an overall purpose are treated as a single commercial rehabilitation. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. Corporate Income 7/1/2018 -$0.8 -$1.3
2018 Maryland Made alterations to the heritage structure rehabilitation commercial tax credit program by providing an additional 5 percent credit if the rehabilitation qualified as affordable housing and eliminating a requirement that rehabilitations of multiple structures that are functionally related to serve an overall purpose are treated as a single commercial rehabilitation. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. Personal Income 7/1/2018 -$0.8 -$1.3
2018 Maryland Extended the eligibility of the state and local earned income tax credits to individuals who do not have qualifying children and are between the ages of 18 and 24 years. Personal Income 7/1/2018 -$7.5 -$5.5
2018 Maryland Increased the maximum amount of military retirement income that may be deducted from $10,000 to $15,000. Personal Income 7/1/2018 -$4.8 -$4.9
2018 Maryland Expanded the deduction for retirement income of certain public safety personnel to include correctional officers. Personal Income 7/1/2018 -$1.7 -$1.7
2018 Maryland Increased the maximum amount of income that may be deducted by qualifying volunteer fire, rescue, and emergency medical service members. Previously, individuals were able to deduct up to $5,000. Beginning in TY 2020, individuals will be able to deduct up to $6,000; up to $6,500 for TY 2021; and up to $7,000 for TY 2022 and future years. The revenue loss is estimated to equal $500,000 in FY 2021, $800,000 in FY 2022 and exceed $1 million beginning in FY 2023. Personal Income 7/1/2018 N.A. N.A.
2018 Maryland Altered the value of the standard deduction beginning in TY 2018 by increasing its maximum value. The standard deduction increased from $2,000 to $2,250 for single filers and from $4,000 to $4,500 for taxpayers filing jointly. Beginning in TY 2019, the values will be indexed based on annual change in cost of living. Personal Income 7/1/2018 -$56.6 -$44.2
2018 Maryland Clarified that for state income tax purposes a taxpayer may deduct a personal exemption for the taxpayer, the taxpayer's spouse, and eligible dependents under IRC § 152. If the federal tax reform law were construed to repeal the state personal exemption, state general fund revenues would have increased by $730 million in FY 2019 and approximately $500 million annually going forward. No change in taxpayer liability. Personal Income 7/1/2018 N.A. N.A.
2018 Maryland Extended the termination of the cybersecurity investment incentive tax credit through TY 2022. It is set to expire June 30, 2023. This credit may be claimed against personal and corporate income tax. The estimated revenue impact is a combined estimate. No change in taxpayer liability. Personal Income 6/1/2018 -$2.0 -$2.0
2018 Maryland Created an exemption from sales and use tax for personal property and/or services purchased by a qualified Fortune 100 company for use at an eligible project. The exemption may be renewed for only 10 consecutive years. The revenue loss is estimated to equal $81.9 million for FY 2021 through FY 2054. Sales 6/1/2018 -$6.7 -$4.3
2018 Maryland Imposed sales and use tax at a rate of 8 percent for sales and charges related to peer-to-peer car sharing. This is a temporary tax that will terminate on June 30, 2020. Sales 7/1/2018 Indeterminate, but potentially significant. Indeterminate, but potentially significant.
2018 Maryland Enacted a health insurance provider fee assessment of 2.75 percent on specified entities for CY 2019 only. Fee 4/10/2018 $280.8 $84.2
2018 Massachusetts Enacted a new payroll tax to fund paid family leave. The tax rate is 0.63 percent and is split between the employee and employer. This tax change is estimated to increase revenues from $750 to $800 million in FY 2020. Other 7/1/2019 N.A. $775.0
2018 Massachusetts Enacted a vehicle rental surcharge. The surcharge is $2 per vehicle rental. The revenue estimates are about $4 to $5 million in FY 2019 and about $8 to $10 million in FY 2020. Fee 1/1/2019 $4.5 $9.0
2018 Michigan Lowered the tax rate on insurance premiums written on qualified health insurance policies. The old rate was 0.0125 percent and the new rate is 0.0095 percent. Other 6/25/2018 -$18.0 -$18.0
2018 Michigan Voters approved recreational marijuana in the 2018 election. The measure included a new 10 percent excise tax that would be applied. Other   N.A. $53.8
2018 Michigan Increased the state personal exemption amount. Personal Income 2/28/2018 -$75 -$146
2018 Michigan Increased the income limits on the Homestead Property Tax Credit. This was adopted in 2015 as part of changes associated with road funding. Personal Income 1/1/2019 $205.8 -$205.8
2018 Michigan Voters approved recreational marijuana in the 2018 election, which enacted a sales tax levy on recreational marijuana. Sales   N.A. $35.5
2018 Michigan Enacted a tax levy on medical marijuana. This change was originally adopted in 2016. Sales 7/10/1905 $36.3 $38.1
2018 Michigan Eliminated Driver Responsibility Fees. These rates were varied. Fee 3/1/2018 -$34.5 -$18.5
2018 Michigan Accelerated the phase-in for sales tax on difference for vehicle purchases. The state's previously enacted phase-in of sales tax on the difference for vehicle purchases was expected to result in a revenue loss of $38.8 million in FY 2019 and a loss of $42.1 million in FY 2020. Non-Tax 1/18/2018 -$2.7 -$5.7
2018 Minnesota No tax legislation was enacted. Minnesota does have a law in place that will allow the DOR to begin collecting sales tax in response to the US Supreme Court ruling in the South Dakota v. Wayfair, Inc. case. That law was enacted in 2017. The Minnesota DOR plans to begin collecting that tax Oct. 1, 2018. Sales   N.A. N.A.
2018 Mississippi Increased the amount of investment tax credits, which can be applied against the Insurance Premium Tax, available for allocation to investors under the MS Small Business Company Act.  Other 7/1/2018 -$45.0 -$45.0
2018 Mississippi Extended the reduced oil and gas severance tax rate for horizontally drilled wells from which production from those wells commences before July 1, 2023. No change in taxpayer liability. Other 3/19/2018 -$1.2 -$1.2
2018 Mississippi Provided an exemption from income tax for payments received by an agricultural producer or cattleman from certain agricultural disaster programs. Personal Income 1/1/2018 -$1.4 -$1.4
2018 Mississippi Provided a new credit from income tax for contributions to qualifying charitable organizations that assist children who are either already in foster care or at high risk of going into the state’s foster care system, or serve children with a disability, or that serve low-income families. Additionally, the legislation increased the amount of the tax credit for each child legally adopted. The revenue impact reflects the loss from the adoption credit only. There was insufficient information to calculate the additional loss for the charitable contribution credits. Personal Income 1/1/2018 -$1.3 -$1.3
2018 Mississippi Provided sales tax exemption for admissions to events sponsored by and held on property controlled by a municipality; however, a municipality may require the collection of the tax through adoption of an ordinance and notification to the Department of Revenue. Sales 7/1/2018 Unable to determine fiscal impact Unable to determine fiscal impact
2018 Missouri For all tax years beginning on or after January 1, 2020, this act reduces the corporate income tax rate from 6.25 percent to 4.0 percent. Corporate Income 1/1/2020 N.A. -$49.7
2018 Missouri For all tax years beginning on or after January 1, 2020, this act modifies the law relating to the allocation and apportionment of corporate income by requiring corporations to determine their income derived from sources within this state according to the provisions of this act. Corporate Income 1/1/2020 N.A. $45.3
2018 Missouri Phased in a 10 cent fuel tax increase. Motor Fuel 7/1/2019 N.A. $73.2
2018 Missouri Increased the cap on the Pregnancy Resource Center tax credit. This cap increase expires Dec. 31, 2024. Other 1/1/2019 N.A. -$1.0
2018 Missouri Voters approved a constitutional amendment legalizing medical marijuana. The language included a 4 percent tax on its retail sale. The revenue estimate includes annual taxes and fees that will be generated. An additional $6 million is estimated to come in for local governments. Other   N.A. $18.0
2018 Missouri Reduced the top personal income tax rate by one tenths of one percent, from 5.9 percent to 5.8 percent. Created an indiviudal income tax deduction for business income and phases it in, this impact will be an additional 5 percent and will allow income tax brackets to be adjusted for inflation. This change was originally passed in 2014 by SB 509. The FY 2020 fiscal impact assumes further rate reductions. Personal Income 1/1/2019 -$240.0 -$240.0
2018 Missouri Current law provides for a reduction in the top rate of income tax over a period of years from 6 percent to 5.5 percent, with each cut becoming effective if net general revenue collections meet a certain trigger. In addition to such reductions, beginning in the 2019 calendar year, this act provides that the top rate of tax shall be reduced by 0.4 percent. The Director of Revenue shall adjust the tax tables as provided in the act. This act provides that when an income bracket is eliminated from the tax table, the top remaining tax rate shall apply to all income in excess of the second highest remaining income bracket. This act also creates a definition for "net general revenue collected," which includes all revenue deposited into the general revenue fund, less refunds and revenues originally deposited into the general revenue fund but designated by law for a specific distribution or transfer to another state fund. The act also modified the income tax deduction for federal tax libaility paid by indexing the amount that may be deducted to the taxpayer's Missouri AGI. The deduction is allowed at 35 percent for AGI of $25,000 or more and is phased out to 0 percent for AGI of $125,001 or more. Lastly, the act modified the individual income tax deduction by reducing the maximum from 25 percent to 20 percent. The revenue impact incorporates all these changes. Personal Income 1/1/2019 $1.7 $2.4
2018 Missouri Beginning July 1, 2019, interest on overpayments of income taxes is required to be calculated in the same manner as interest on underpayments. Beginning July 1, 2019, this act also repeals a provision prohibiting the payment of interest on overpayments of income taxes if such interest is less than one dollar.  This is applicable to all tax types. Personal Income 7/1/2019 N.A. -$2.7
2018 Missouri Allowed members of the National Guard or reserve components of the Armed Forces of the United States to deduct such military income from his or her Missouri adjusted gross income to determine such taxpayer's Missouri taxable income. Personal Income 1/1/2020 N.A. -$4.2
2018 Missouri Modified the Missouri Higher Education Savings Program to allow 529 MOST account holders to transfer money from such account to a Missouri ABLE account while retaining tax exempt status on any money transferred. This act additionally stipulated that funds held in 529 MOST savings accounts that are used at a designated elementrary and secondary institution are considered a qualified education expense, permitting a taxpayer to receive a tax deduction for such expenses. Personal Income 8/28/2018 Unknown negative fiscal impact Unknown negative fiscal impact
2018 Missouri Added a deduction for contributions to a savings account for first time homebuyers: $800 for individuals and $1600 for married filing-joint taxpayers. Personal Income 1/1/2019 N.A. -$1.3
2018 Missouri This act provides that Missouri personal and dependency exemptions shall not be allowed if the federal exemption amount is zero. Personal Income Immediate This will not have a positive or negative effect on revenue due to the Department has always believed that this languge was not needed. This will not have a positive or negative effect on revenue due to the Department has always believed that this languge was not needed.
2018 Missouri Increased the fee from 2.5 percent to 4 percent on the historic preservation tax credits. Fee 8/28/2018 $1.8 $1.8
2018 Montana Voters approved an extension of the state's six mill levy to support the state's public colleges and universities. The levy was originally set to expire in Jan. 2019. Property 1/1/2019 N.A. $20.9
2018 Montana Eliminated the lottery system for liquor licenses and replaced it with a competitive bidding auction where the proceeds would be deposited in the state general fund. This change was made in a November 2017 special legislative session. It is set to expire Dec. 31, 2023. Fee 12/1/2017 $2.5 $3.8
2018 Nebraska Changed adjustment to income for social security benefits. This tax change is effective Jan. 1, 2020. Personal Income 1/1/2020 -$0.3 —$1.3
2018 Nebraska Enacted changes to provisions relating to income inflation adjustments, personal exemptions, and the standard deduction. These changes are effective Jan. 1, 2018. The estimates shown are a reduction after adding into the "current law" forecast during the legislative session on the estimated impacts of federal tax reform because of its interaction with the statutory definitions of state tax liabilities within the state tax code. Personal Income 1/1/2018 -$326.0 -$257.0
2018 Nevada Voters approved a ballot measure exempting feminine hygiene products from sales and use tax. The estimated combined revenue loss per fiscal year is between $4.96 million to $7.11 million. Sales 1/1/2019 -$3.0 -$6.0
2018 New Hampshire Business Profits Tax rate decrease (SB 9, 2015 Session), from 8.2 percent to 7.9 percent. Corporate Income 7/1/2016 (For tax periods ending on or after 12/31/18) -$11.9 -$11.9
2018 New Hampshire Business Profits Tax Rate Decrease (HB 517, 2017 Session), from 7.9 percent to 7.7 percent. Corporate Income 7/1/2019 (For tax periods ending on or after 12/31/19) -$2.9 -$9.4
2018 New Hampshire Business Enterprise Tax rate decrease (SB 9, 2015 Session), from 0.72 percent to 0.675 percent. Corporate Income 7/1/2016 (For tax periods ending on or after 12/31/18) -$9.0 -$9.0
2018 New Hampshire Business Enterprise Tax rate decrease (SHB 517, 2017 Session), from 0.675 percent to 0.6 percent. Corporate Income 7/1/2019 (For tax periods ending on or after 12/31/19) -$8.1 -$26.7
2018 New Hampshire Enacted an IRC Section 179 increase. (SB 239, 2016 Session) Increased deduction from $25,000 to $100,000. Corporate Income 1/1/2017 Unknown Unknown
2018 New Hampshire Enacted a IRC Section 179 increase. (HB 517, 2017 Session) Increased deduction from $100,000 to $500,000. Corporate Income 1/1/2018 -$9.7 Unknown
2018 New Hampshire Allowed the Electricity Consumption Tax to expire on Jan. 1, 2019. Other 1/1/2019 -$3.0 -$6.0
2018 New Jersey Imposed a 2.5 percent surtax on allocated net income over $1 million. This tax change is a part of a larger reform measure and is set to expire after the second privilege period next following the first privilege period in which the surtax applies. Beginning Jan. 1, 2020, the surtax will drop to 1.5 percent, which will expire after the second privilege period next following the first privilege period in which the 1.5 percent surtax applies. Corporate Income 1/1/2018 $425.0 N.A.
2018 New Jersey Required combined reporting under the corporation business tax. This tax change is part of a larger reform measure. Corporate Income 1/1/2019 Indeterminate N.A.
2018 New Jersey Decoupled from 26 U.S.C. s.199A. Corporate Income 1/1/2018 Indeterminate N.A.
2018 New Jersey Reduced deduction dividends received from subsidiaries in which the company owns an 80 percent or greater stake from 100 percent to 95 percent. This tax change is retroactive to Jan. 1, 2017. Corporate Income 1/1/2017 Indeterminate N.A.
2018 New Jersey Disallowed the deduction taken for federal purposes against income reported pursuant to federal IRC Section 965. This tax change is retoractive to Jan. 1, 2017. Corporate Income 1/1/2017 Indeterminate N.A.
2018 New Jersey Prescribed a method to apply the federal interest deduction limitation in IRC Section 163(j). Corporate Income 1/1/2018 Indeterminate N.A.
2018 New Jersey Subjected sports wagering revenue realized by a casino, less the amount paid out as winnings, to an 8.5 percent tax. Subjects sums received from Internet wagering on sports events, less the amount paid out as winnings, to a 13 percent tax. This is expected to have a positive revenue impact ranging from $12 to $17 million in FY 2019. Other 6/11/2018 $14.5 N.A.
2018 New Jersey Increased personal income tax rate on incomes over $5 million. The rate increased from 8.97 percent to 10.75 percent. This tax change was a part of a larger reform measure. Personal Income 1/1/2018 $280.0 N.A.
2018 New Jersey Increased the State Earned Income Tax Credit from 35 percent to 40 percent of the federal earned income tax credit on a phased-in basis over three years. This tax change was a part of a larger reform measure. Personal Income 1/1/2018 -$27.2 N.A.
2018 New Jersey Provided a nonrefundable credit against the gross income tax to taxpayers who incur employment-related expenses while caring for a child or dependent. This tax change was a part of a larger reform measure. Personal Income 1/1/2018 -$12 N.A.
2018 New Jersey Imposed a tax on income attributable to certain "investment management services" that an individual partner or corporate partner provides on behalf of a partnership. This becomes effective upon the enactment by states of Connecticut, Massachusetts and New York of legislation having an identical effect. This tax change is a part of a larger reform measure and set to terminate upon the enactment of federal law closing the carried interest loophole. Personal Income Upon enactment by the states of Connecticut, New York, and Massachusetts of legislation having an identical effect None N.A.
2018 New Jersey Increased the maximum gross income deduction allowed for homestead property taxes paid from $10,000 to $15,000. Personal Income 1/1/2018 -$97.9 N.A.
2018 New Jersey Decoupled from 26 U.S.C. s.199A. Personal Income 1/1/2018 Indeterminate N.A.
2018 New Jersey Imposed a 50 cent surcharge on rider of a prearranged ride from a ridesharing service. Sales 10/1/2018 $12.0 N.A.
2018 New Jersey Imposed the sales and use tax and the state hotel and motel occupancy fee on charges for the occpuamcy of a transient accommodation, and permits municipalities authorized to impose the Meadowlands regional hotel use assessment, the sports and entertainment facility tax, the Atlantic City luxury tax, the Atlantic City promotion fee, the hotel occpunacy tax, the municipal hotel and motel occupancy tax, and the Cape May County tourism tax and assessment to similarly require the collection of tax on charges for the occupancy of a transient accommodation. Sales 10/1/2018 $15.0 N.A.
2018 New Jersey Imposed a 10 cent per fluid milliliter tax on liquid nicotine. Tobacco 9/30/2018 $4.4 $6.1
2018 New Jersey Establishes 90-day tax amnesty period for unpaid taxes due between 2/1/2009 and 9/1/2017. Non-Tax Immediately $200.0 N.A.
2018 New Mexico Enacted a tax deduction for local small businesses on the Saturday after Thanksgiving. This tax change resulted in a base change of -$40.9 million. The deduction is set to expire Dec. 31, 2019. Sales 7/1/2018 -$1.7 -$1.8
2018 New York Extended the statute of limitations on amended tax returns. No change in taxpayer liability. Personal Income 4/1/2018 $2.0 $2.0
2018 New York Extended the theater production credit for four years. This is estimated to decrease revenues by $4 million for personal and corporate income taxes beginning FY 2021. The credit is now set to terminate Dec. 31, 2022. No change in taxpayer liability. Corporate Income 1/1/2019 $0.0 $0.0
2018 New York Amended the definition of CFC income to reflect federal changes, without addressing GILTI. Corporate Income 1/1/2018 Revenue Neutral- Prevents a $2 billion loss of revenue resulting from carry through of Federal changes in the Tax Cuts and Jobs Act of 2017 N.A.
2018 New York Changed the definition of residency for tax purposes. Personal Income 4/1/2018 N.A. N.A.
2018 New York Extended the Hire-A-Vet credit for two years. This tax change is expected to reduce revenues by $37 million in FY 2021. This credit is now set to terminate Dec. 31, 2019. No change in taxpayer liability. Personal Income 4/1/2018 $0.0 $0.0
2018 New York Extended the theater production credit for four years. This is estimated to decrease revenues by $4 million for personal and corporate income taxes beginning FY 2021. The credit is now set to terminate Dec. 31, 2022. No change in taxpayer liability. Personal Income 1/1/2019 $0.0 $0.0
2018 New York Extended the Historic Rehabilitation Credit for five years and decoupled the credit from the federal credit. This tax change is estimated to decrease revenues by $89 million in FY 2022. This credit is now set to terminate Dec. 31, 2024. No change in taxpayer liability. Personal Income 1/1/2018 $0.0 $0.0
2018 New York Decoupled the personal income tax from the IRC for itemized deductions, the requirement to itemize on the federal level in order to itemize on the state level, and changed the definition of "single taxpayer." Personal Income 1/1/2018 Revenue Neutral- Prevents a $1.5 billion tax increase resulting from carry through of Federal changes in the Tax Cuts and Jobs Act of 2017 Revenue Neutral- Prevents a $1.5 billion tax increase resulting from carry through of Federal changes in the Tax Cuts and Jobs Act of 2017
2018 New York Creation of Charitable Contribution Funds to address changes to SALT. Personal Income 4/1/2018 N.A. N.A.
2018 New York Created an optional payroll tax for employees making more than $40,000 at a company that has elected to participate in the tax. The tax rate will be 1.5 percent in year one, 3 percent in year two, and five percent in year three and going forward. Personal Income 4/1/2018 N.A. N.A.
2018 New York Decoupled the Empire Child Credit from the federal Child Credit. This will prevent a $503 million loss of revenue. No change in taxpayer liability. Personal Income 4/1/2018 N.A. N.A.
2018 North Carolina Enacted partial conformity to IRC expensing and deductions changes. Personal Income 1/1/2018 $40.1 $54.5
2018 North Carolina Enacted partial conformity to IRC expensing and deductions changes. Corporate Income 1/1/2018 $18.9 $16.5
2018 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 years 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 -$16.3 -$44.3
2018 North Dakota Legislation enacted by the 2017 Legislative Assembly requires remote sellers that do not have a physical presence in North Dakota to remit sales and use tax on items delivered into this state if the seller makes at least 200 transactions or had more than $100,000 in sales in North Dakota in the previous or current calendar year. The bill contained a contingent effective date which was triggered by the Supreme Court's ruling in South Dakota v. Wayfair, Inc., which overruled Quill Corp. v. North Dakota. The Tax Department estimates revenue increases of $20 million to $50 million per year as a result of the bill. Sales 6/21/2018 $20.0 $20.0
2018 Ohio Conformed to FAGI definition. Personal Income 1/1/2017 $0.0 $0.0
2018 Ohio Enacted an exemption for prescription eyewear. Sales 7/1/2019 N.A. -$23.2
2018 Ohio Enacted an exemption for certain tangible personal property used in oil/natural gas production. Sales 9/13/2018 -$2.7 Minimal loss
2018 Ohio Enacted a 3-day tax holiday in August. Sales 8/1/2019 N.A. -$16.9
2018 Oklahoma Increased the tax rate on diesel fuel by six cents. The rate increased from 14 cents to 20 cents. Motor Fuel 6/28/2018 $5.3 N.A.
2018 Oklahoma Increased the gas tax rate by three cents. The rate increased from 17 cents to 20 cents. Motor Fuel 6/28/2018 $52.0 N.A.
2018 Oklahoma Increased the incentive rate on production from 2 percent to 5 percent for the first 36 months. Other 6/28/2018 $166.8 N.A.
2018 Oklahoma Authorized non-house banked table games and sports pools as negotiated by compact. Other 1/0/1900 $0.0 Fiscal impact is unknown
2018 Oklahoma Capped the amount of itemized deductions at $17,000, excluding charitable donations and medical expenses. Personal Income 1/1/2018 $94.0 N.A.
2018 Oklahoma Enacted a tax levy on "website/affiliate" sales. Sales 4/10/2018 $19.6 $20.5
2018 Oklahoma Increased the cigeratte pack rate from $1.03 to $2.03. Tobacco 6/28/2018 $152.1 N.A.
2018 Oklahoma Modified the tax on little cigars. The previous rate was based on weight and the new rate is mills per "stick." Tobacco 6/28/2018 $1.0 N.A.
2018 Oregon Conformed to the deemed repatriation provision in the federal Tax Cuts and Jobs Act. Corporate Income 1/1/2017 $140.0 $0.0
2018 Oregon Extended the Long-Term Care Assessment. The new termination date is June 30, 2026. The estimated fiscal impact in FY 2021 is a revenue increase of $72.4 million. No change in taxpayer liability. Health Care 7/1/2020 $0.0 $0.0
2018 Oregon Expanded the definition of businesses required to pay transient lodging taxes. Other 1/1/2018 $2.4 $2.4
2018 Oregon Created a subtraction for contributions to home buyer savings accounts. This change is set to terminate Jan. 1, 2027. Personal Income 1/1/2019 $0.0 -$2.0
2018 Oregon Extended the reduced tax rates for pass-through entities to sole proprietors. Personal Income 1/1/2018 -$11.3 -$11.8
2018 Oregon Decoupled from the federal pass-through deduction in the federal Tax Cuts and Jobs Act. Personal Income 1/1/2018 $182.0 $192.0
2018 Pennsylvania Decoupled from IRC provision allowing bonus depreciation. Corporate Income 6/28/2018 -$19.3 -$21.2
2018 Pennsylvania Sports wagering legislation was enacted in 2017, which became effective at the time of the federal ruling. Other 10/31/2017 $70.0 N.A.
2018 Rhode Island Expanded the sales and use tax base by including security services. Sales 7/1/2018 $9.7 $9.8
2018 Rhode Island Expanded the sales and use tax base by including software as a service. Sales 10/1/2018 $4.8 $6.6
2018 Rhode Island Authorized sports betting at state operated casinos. Other 10/1/2018 $24.5 $27.3
2018 Rhode Island Increased mutual fund filing fees by $750. The old rate was $1000 and the new rate is $1750. Fee 7/1/2018 $6.9 $6.9
2018 Rhode Island Increased the insurance claims adjusters registration fee by $100. The old rate was $150 and the new rate is $250. Fee 7/1/2018 $3.0 $3.0
2018 South Carolina Increased the motor fuel tax for FY 2019 by 2 cents per gallon, from 18 cents to 20 cents. Another increase by 2 cents will be phased in for FY 2020. This tax change was a part of a larger reform measure. Motor Fuel 7/1/2018; 7/1/2019 $85.1 $80.3
2018 South Carolina Increased the maximum threshold from $11 million to $12 million for refundable tax credits claimed for contributions to the Educational Credit for Exceptional Needs Children Fund. Personal Income 7/1/2018 -$1.0 -$1.0
2018 South Carolina The General Assembly met in special session in early October and enacted income tax conformity to the IRC. The bill that passed reduced general fund income tax revenue by an estimateed $4 million in FY 2019. The bill adjusted tax brackets by 100 percent of CPI-U not to exceed 4 percent per year. Personal Income 1/1/2019 -$4 No Estimate
2018 South Carolina Enacted a sales tax exemption on equipment and construction materials associated with the Navy Base Intermodal Facillity. Sales 7/1/2018 -$2.1 -$2.5
2018 South Carolina Enacted a $30 application fee for a watercraft dealer demonstration number. Fee 7/1/2018 -$0.9 -$1.3
2018 Tennessee Decoupled from provisions of the TCJA. Authorized municipalities which receive an allocation of state sales tax revenue derived from the tax imposed on the sale and use of goods, products and services within courthouse square revitalization zones to continue receiving such allocation after FY 22-23 and through FY 27-28. Personal Income Section 2 of this act shall take effect upon becoming a law and shall apply to tax periods beginning on or after Jan. 1, 2017. All other sections shall take effect upon becoming law. STATE: -$2,259,000/Each year FY23-24 through FY27-28 ;                     LOCAL:                       +$2,259,000/ach year FY23-24 through FY27-28                    Foregone - STATE - $200,000/FY17-18; $800,000/FY18-19 Foregone - STATE - $42,900,000/FY19-20; Exceeds $112,400,000/FY20-21 and Subsequent Years
2018 Tennessee Enacts the "Competitive Wireless Broadband Investment, Deployment, and Safety Act of 2018." Authorizes a municipality, county, or the state to develop an application process, fee, and rate structure for installation of small wireless facilities on structures used for electric distribution,
lighting, traffic control, and signage. This is projected to bring in additional revenue to the state exceeding $2 million.
Fee 4/24/2018 $2.0 $2.0
2018 Utah Reduced the corporate income tax rate because of revenue increase from federal tax reform. The rate changed from 5 percent to 4.95 percent. Corporate Income 1/1/2019 N.A. -$3.9
2018 Utah Enacted an inflation adjustment to the motor fuel tax rate. This changed the rate from $0.294 to $0.30 per gallon. This change was a part of a larger reform measure. Motor Fuel 1/1/2019 $4.3 $15.3
2018 Utah Mandatory single sales apportionment, lowered rate; federal tax reform increases revenue by $85 million in FY 2020. The individual income tax rate changed from 5 percent to 4.95 percent. Personal Income 1/1/2019 N.A. -$52.4
2018 Utah Enacted a manufacturing/mining sales and use tax exemption should the U.S. Supreme court rule in favor of certain states collecting online sales tax. (est. $150 million in online sales tax revenue; the exemption is a decrease of $58 million) No change in taxpayer liability. Sales Upon the state collecting a certain amount of revenue from remote sales N.A. $92.0
2018 Utah Adjusted earmarks and increased motor vehicle registration fees by inflation, except for electric vehicles, which see a higher fee increase. Fee 1/1/2019 N.A. $5.6
2018 Vermont Average statewide Education Homestead property tax rate was held level at $1.50 by adding $20.4 million in additional one-time funds to Education Fund. This is set to expire July 1, 2019. This change was a part of a larger reform measure. Property 7/1/2018 N.A. N.A.
2018 Vermont Statewide non-homestead property tax rate increased to from $1.535 to $1.58. Rate would have otherwise increased to $1.59. This change was a part of a larger reform measure. Property 7/1/2018 N.A. N.A.
2018 Vermont Enacted a property tax relief program that allows taxpayers to pay based upon income scaled back slightly. This change was a part of a larger reform measure. Property 7/1/2018 $4.3 $7.7
2018 Vermont Enacted a series of tax changes in response to the 2017 federal tax reform law. The state decoupled from the IRC to mitigate tax increases as a result of the Tax Cuts and Jobs Act. A new state standard deduction was created equal to $6,000 for single filers, $12,000 for married couples and $9,000 for heads of household. A state personal exemption was created equal to $4,150 per exemption. Income tax rates were lowered. Rates were lowered for the first three income tax brackets by 0.2 percent and the top two brackets collapsed into one and sets the rate at 8.75 percent. The previous rates were: 3.55 percent, 6.8 percent, 7.8 percent, 8.8 percent, and 8.95 percent. The new rates are: 3.35 percent, 6.6 percent, 7.6 percent, and 8.75 percent. The Earned Income Tax Credit was expanded from 32 percent of the federal EITC to 36 percent. A 5 percent tax credit was creiated on the value of charitable contributions up to $20,000. The state also exempted taxable Social Security benefits for single filers with less than $45,000 in AGI and married filers with less than $60,000 in AGI. It then phases out the exemption over the next $10,000 in income. Personal Income 1/1/2018 Because of the TCJA, VT was expecting to collect an additional $30 million in PIT revenues if the state did not act. These changes were enacted as a partial offset to this tax increase. Relative to our official forecast for FY 2019 (which included this additional $30 million), this package reduced personal income taxes by $29.24 million in FY 2019. Instead of additional revenue fo $30 million from TCJA, the state expects to collect only an additional $1.81 million relative to FY 2018. Relative to our official forecast for FY 2020 (which included the additional $30 million), this package reduced personal income taxes by $29.82 million in FY 2020. Instead of additional revenue of $30 million from TCJA, the state expects to collect only an additional $1.85 million relative to FY 2018.
2018 Vermont Required beverage distributors to return unclaimed bottle deposits to the state. Revenues from this fee are dedicated to lake clean-up efforts. The change is expected to bring in an additional $1.94 million in FY 2021. Fee 1/1/2020 N.A. $1.0
2018 Virginia Conformed to the federal Disaster Tax Relief and Airport and Airway Extension Act of 2017 and those provisions of the Tax Cuts and Jobs Act that affect the computation of federal AGI of individuals or federal taxable income of corporations for TY 2017. Personal Income 1/1/2017 -$3.3 $0.7
2018 Virginia Enacted a provider payment rate assessment on private acute care hospitals. (medicaid expansion; coverage expansion) Based on the costs of expansion, the new rate is estimated to be 0.5 percent of net patient revenue in FY 2019 and 1.4 percent in FY 2020. Fee 1/1/2019 $80.8 $226.1
2018 Virginia Enacted a rate enhancement on the payment rate assessment on private acute care hospitals. Based on the costs of the payment gap in Medicaid, the rate is estimated to be 1.2 percent of net patient revenue in FY 2019 and 1.9 percent in FY 2020. Fee 10/1/2018 $214.5 $349.3
2018 Virginia Increased the title fee from $10 to $15. Fee 7/1/2018 $13.0 $13.0
2018 Washington Provided a B&O tax exemption for funds received  by Accountable Communities of Health. This change is effective until Jan. 1, 2028. Health Care 3/15/2018 -$9.9 -$9.9
2018 Washington Enacted a Real Estate Excise Tax exemption for certain transfers of low-income housing. This exemption is effective until July 1, 2035. Other 7/1/2018 -$1.0 N.A.
2018 Washington Applied the oil spill response tax and oil spill administration tax to pipelines. Other 4/1/2018 $1.3 $1.3
2018 Washington Reduced the second state property tax levy for CY 2019. The rate went from $2.70 per $1000 of assessed value to $2.40 per $1000 of assessed value. This change is only effective for CY 2019. Property 1/1/2019 -$206.2 N.A.
2018 West Virginia Eliminated the Film Credit, which was applicable to both the personal and corporate income tax. A maximum revenue benefit of $3 to $4 million is expected by FY 2021 as a result of the termination of this credit. Preceding law allowed up to $5 million per year in Film Tax Credits, however that max was never reached. A majoirty of credit used to date was claimed against the Corporation Net Income Tax. Corporate Income 1/26/2018 Minimal increase Unknown
2018 West Virginia Expanded the rehabilitated buildings credit. The estimated revenue loss per year of $1.6 million across both individual and corporate income taxes assumes no increase in average amount of annual qualified rehabilitation expenditures. No change in taxpayer liability. Corporate Income 10/17/2017 -$1.6 -$1.6
2018 West Virginia Updated the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act. This change does not affect rates. It updates bills conformed to federal tax reform changes in the Tax Cuts and Jobs Act of 2017. Corporate Income 2/9/2018 Revenue impact is not substantial relative to total collections for these revenue sources. Revenue impact is not substantial relative to total collections for these revenue sources.
2018 West Virginia Extended the Acute Care Tax for three years. The rate is 0.0075 percent. No change in taxpayer liability. Health Care 7/1/2018 $30.6 $31.4
2018 West Virginia Permitted wagering on certain professional or collegiate sport events authorized as West Virginia Lottery sports wagering activities. Total revenue anticipated upon full implementation of sports betting is $5.5 million benefitting the State Excess Lottery Fund. Other 3/9/2018 N.A. See description.
2018 West Virginia Eliminated the Film Credit, which was applicable to both the personal and corporate income tax. A maximum revenue benefit of $3 to $4 million is expected by FY 2021 as a result of the termination of this credit. Preceding law allowed up to $5 million per year in Film Tax Credits, however that max was never reached. A majorty of credit used to date was claimed against the Corporation Net Income Tax. Personal Income 1/26/2018 Minimal increase Unknown
2018 West Virginia Exempted military retirement income from personal income tax. Personal Income 10/17/2017 -$3.1 -$3.1
2018 West Virginia Expanded the rehabilitated buildings credit. The estimated revenue loss per year of $1.6 million across both individual and corporate income taxes assumes no increase in average amount of annual qualified rehabilitation expenditures. Personal Income 10/17/2017 -$1.6 -$1.6
2018 West Virginia Updated the meaning of federal AGI and certain other terms used in the West Virginia Personal Income Tax Act. This change does not affect rates. It updates bills conformed to federal tax reform changes in the Tax Cuts and Jobs Act of 2017, with the exception of the personal exemption for individual income taxes. Personal Income 2/9/2018 Revenue impact is not substantial relative to total collections for these revenue sources. Revenue impact is not substantial relative to total collections for these revenue sources.
2018 West Virginia Restricted the sales tax exemption on durable medical equipment to home use only. This change was originally enacted in 2016, but is set to expire July 1, 2018. Changes to the taxpayer behavior and consumption prior to the expiration of the tax change may alter the estimated fiscal impact. Sales 7/1/2016 $14.0 N.A.
2018 Wisconsin Increased supplement to the federal historic rehabilitation tax credit certification limit from $500,000 per project to $3.5 million per project. Individual and corporate filers can claim the credit. The estimated revenue impact is a combined estimate. Estimated fiscal effect phases up to -$29.4 million in 2023-2024. Corporate Income 7/1/2018 -$3.5 -$8.3
2018 Wisconsin Increased supplement to the federal historic rehabilitation tax credit certification limit from $500,000 per project to $3.5 million per project. Individual and corporate filers can claim the credit. The estimated revenue impact is a combined estimate. Estimated fiscal effect phases up to -$29.4 million in 2023-2024. Personal Income 7/1/2018 -$3.5 -$8.3
2018 Wisconsin Enacted legislation to adopt eight provisions of the federal Tax Cuts and Jobs Act that affect individuals and families and 20 provisions of the Act affecting businesses that are expected to impact state collections. Fiscal effects shown impact individual and corporate tax collections. Corporate Income 4/5/2018 -$23.5 $17.5
2018 Wisconsin Enacted legislation to adopt eight provisions of the federal Tax Cuts and Jobs Act that affect individuals and families and 20 provisions of the Act affecting businesses that are expected to impact state collections. Fiscal effects shown impact individual and corporate tax collections. Personal Income 4/5/2018 -$23.5 $17.5
2018 Wisconsin Increased the investment limit for qualified new business ventures. Individual and corporate filers can claim the angel and early stage seed investment credits equal to 25 percent of the investment amount. The fiscal effect phases down to -$2 million beginning in 2022-2023. Personal Income TY 2019 -$5.0 -$7.7
2018 Wisconsin Created a low-income housing tax credit administered by the Wisconsin Housing and Economic Development Authority for eligible property owners that create low-income multi-family properties. Credits can be claimed by individual filers, corporate filers and insurance companies that pay the insurance premiums tax. The estimated fiscal effect is expected to decrease revenue up to $9 million beginning in 2025-26. Personal Income TY 2018 $0.0 -$0.4
2018 Wisconsin State law automatically conformed to the following provisions: Section 179 expensing; alternative minimum tax exemption amounts; supplement to federal historic rehabilitation tax credits; and technical termination of partnerships. Fiscal effects shown impact individual and corporate tax collections. Corporate Income 12/22/2017 -$48.9 -$22.9
2018 Wisconsin State law automatically conformed to the following provisions: Section 179 expensing; alternative minimum tax exemption amounts; supplement to federal historic rehabilitation tax credits; and technical termination of partnerships. Fiscal effects shown impact individual and corporate tax collections. Personal Income 12/22/2017 -$48.9 -$22.9
2018 Wisconsin Enacted a sales tax holiday for clothing, computers, and school and school computer supplies. The sales tax holiday will take place from Aug. 1 to Aug. 6 in 2018. Sales 8/1/2018 -$14.0 N.A.
2018 Wisconsin Enacted a one-time sales and use tax rebate of $100 per qualified child to individuals who file a claim with the Department of Revenue. This change ends July 2, 2018. Sales 5/15/2018 -$122.1 N.A.

Year Juridiction Description Type Effective Date Fiscal Year 2018 Fiscal Year 2019
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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 
2017 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 
2017 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
2017 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
2017 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
2017 California Expanded and extended partial sales tax exemption for equipment. Effective Jan. 1, 2018. Sales 1/1/2018 -$22 -$45.0
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 Colorado Enacted favorable apportionment for certain data centers handling financial transactions. Effective July 1, 2018. Corporate Income 7/1/2018 N.A. -$2.4
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Connecticut Repealed 10 percent Admissions Tax Exemptions for various venues. Effective Dec. 1, 2017. Other 12/1/2017 $2.0 $2.0
2017 Connecticut Adopted federal exemption levels for Estate and Gift Tax. Effective Jan. 1, 2018. Other 1/1/2018 N.A. -$15.6
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Connecticut Increased registration fee for broker-dealers and investment advisers by $25. Effective Dec. 1, 2017. Fee 12/1/2017 $5.2 $5.2
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Florida Increased the corporate income tax credit for brownfield cleanup by $5 million per year. Corporate Income 7/1/2017 -$5.0 -$5.0
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 Florida Enacted a disaster preparedness sales tax holiday from June 1 through June 7, 2018. Sales 6/1/2018 -$4.5 N.A.
2017 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
2017 Florida Established a sales tax exemption for feminine hygiene products. Effective Jan. 1, 2018. Sales 1/1/2018 -$4.8 -$11.3
2017 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
2017 Florida Established a property tax exemption for assisted living facilities. Effective Jan. 1, 2017. Property 1/1/2017 -$6.9 -$7.0
2017 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
2017 Florida Exempted renewable energy source devices from the tangible personal property tax. Effective Jan. 1, 2018. Property 1/1/2018 $0.0 -$5.3
2017 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
2017 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
2017 Florida Reduced or repealed building inspection fees. Effective July 1, 2017. Fee 7/1/2017 -$5.6 -$6.5
2017 Florida Repealed various Department of Agriculture and Consumer Services fees. Effective July 1, 2017. Fee 7/1/2017 -$2.2 -$2.2
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Georgia Increased the commercial drivers license fee from $20 to $32. Effective July 1, 2017. Fee 7/1/2017 No estimate.  No estimate.
2017 Georgia Increased various hunting and fishing licenses fees. Effective July 1, 2017. Fee 7/1/2017 $11.6 $11.6
2017 Georgia Extended the hospital provider fee through June 30, 2020. Fee 7/1/2017 $310.0 $336.0
2017 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
2017 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
2017 Hawaii Made food tax credit permanent. No change in taxpayer liability. Personal Income 1/1/2018 $0.0 -$6.5
2017 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
2017 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
2017 Idaho Increased the credit for applicable college savings program. Effective July 1, 2017. Personal Income 7/1/2017 -$1.1 -$1.1
2017 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
2017 Idaho Increased various resident and nonresident hunting license fees. Effective May 1, 2017. Fee 5/1/2017 $2.0 $2.0
2017 Idaho Increased various resident and non resident fishing license fees. Effective May 1, 2017. Fee 5/1/2017 $3.0 $3.0
2017 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.
2017 Illinois Set income limits on certain credits and exemptions. Effective Jan. 1, 2017. Personal Income 1/1/2017 $96.0 N.A.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 Indiana Increased deduction for Military Retirement and Survivor's Benefits. Effective Jan. 1, 2018. Personal Income 1/1/2018 N.A. -$2.8
2017 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
2017 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
2017 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.
2017 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.
2017 Indiana Expanded the eligibility for the dependent exemption. Change was originally enacted in 2016. Personal Income 1/1/2018 N.A. -$4.7
2017 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
2017 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.
2017 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.
2017 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.
2017 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.
2017 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
2017 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
2017 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
2017 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.
2017 Indiana Exempted special fuels from use tax. Effective July 1, 2017. Sales 7/1/2017 -$25.0 -$27.8
2017 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.
2017 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.
2017 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
2017 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
2017 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
2017 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.
2017 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.
2017 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
2017 Indiana Increased fee for International Registration Plan by 25 percent. Effective July 1, 2017. Fee 7/1/2017 $22.0 $22.0
2017 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
2017 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
2017 Indiana Increased fee for automated record keeping from $5 to $20. Effective July 1, 2017. Fee 7/1/2017 $6.8 $6.8
2017 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
2017 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
2017 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
2017 Kansas Expanded the Tax Credit for Low Income Students Scholarship Program. Effective July 1, 2018. Personal Income 7/1/2018 -$9.0 -$9.0
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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.
2017 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.
2017 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
2017 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
2017 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.
2017 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.
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 Louisiana Altered various license fees, fees for background checks, inspection fees, bed fees, and office of motor vehicle fees. Fee   $1.0 $0.9
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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.
2017 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
2017 Massachusetts Placed a cap on the Life Science Tax Incentive. Effective July 1, 2017. Corporate Income 7/1/2017 $5.0  N.A.
2017 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
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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
2017 Minnesota Conformed to the federal tax code's Educator Classroom Expense Deduction up to $250. Personal Income Tax Year 2015 -$1.5 -$1.6
2017 Minnesota Federal Conformity - Section 179 Expensing, 80 percent addback and 5-year recovery. Personal Income Tax Year 2015 $9.1 $6.5
2017 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
2017 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
2017 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
2017 Minnesota Federal Conformity - Treatment of partnerships interests created by gifts. Personal Income Tax Year 2016 $1.8 $1.6
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Minnesota Federal Conformity - Exception Under Subpart F for active financing income. Effective Tax Year 2015. Corporate Income Tax Year 2015 -$4.3 -$4.4
2017 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
2017 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
2017 Minnesota Modified the definition of the term "insurance company." Effective Tax Year 2017. Corporate Income Tax Year 2017 $2.0 $2.0
2017 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
2017 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
2017 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
2017 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.
2017 Minnesota Created an exemption on suite licenses and stadium builder licenses. Effective July 1, 2017. Sales 7/1/2017 -$3.3 -$3.4
2017 Minnesota Enacted an exemption on certain special fuels. Effective July 1, 2017. Sales 7/1/2017 -$2.4 -$2.8
2017 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
2017 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
2017 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
2017 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
2017 Minnesota Repealed annual indexing on cigarette tax rates. Effective July 1, 2017. Tobacco 7/1/2017 -$1.8 -$7.2
2017 Minnesota Repealed annual indexing on moist snuff tax rates. Effective July 1, 2017. Tobacco 7/1/2017 -$0.3 -$1.2
2017 Minnesota Reduced tax rates on premium cigars. Effective July 1, 2017. Tobacco 7/1/2017 -$1.6 -$1.7
2017 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
2017 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
2017 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
2017 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
2017 Minnesota Lowered the Civil Court Filing Fee from $310 to $285. Effective July 1, 2017. Fee 7/1/2017 -$2.1 -$2.8
2017 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
2017 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
2017 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
2017 Minnesota Reduced various construction code fees. Effective July 1, 2017. Fee 7/1/2017 -$2.6 -$2.6
2017 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
2017 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.
2017 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.
2017 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.
2017 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.
2017 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
2017 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
2017 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
2017 Montana Enacted various fees and assessments. Effective July 1,  2017 Fee 7/1/2017 $8.5 $8.4
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 Nevada Established a new 10 percent retail excise tax on recreational marijuana. Effective July 1, 2017. Other 7/1/2017 $26.5 $37.1
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 New Hampshire Sunset of Electricity Consumption Tax, effective Jan. 1, 2019. Other 5/1/2001 N.A. -$3.0
2017 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
2017 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.
2017 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.
2017 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
2017 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.
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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.
2017 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.
2017 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
2017 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
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 North Carolina Enacted a sales tax exemption for fulfillment facilities. Effective July 1, 2017. Sales 7/1/2017 -$6.4 -$0.5
2017 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
2017 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.
2017 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
2017 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.
2017 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.
2017 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
2017 Ohio Increased college savings plan tax credit. Effective Jan. 1, 2018. Personal Income TY 2018 N.A. -$6.9
2017 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
2017 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
2017 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.
2017 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
2017 Ohio Modified the current agricultural use valuation. Effective Jan. 1, 2017. Property TY 2017 -$8.0 -$12.0
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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.
2017 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.
2017 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.
2017 Oklahoma Moved up sunset date for certain gross production tax exemptions. Effective July 1, 2017. Other 7/1/2017 $46.3 N.A.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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.
2017 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
2017 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
2017 Oregon Raised the weight-mile tax by 25 percent. Effective Jan. 1, 2018. Motor Fuel 1/1/2018 $35.0 $75.0
2017 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
2017 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
2017 Oregon Enacted a 0.5 percent privilege tax on vehicle dealers. Effective Jan. 1, 2018. Other 1/1/2018 $12.0 $28.0
2017 Oregon Enacted a 0.1 percent payroll tax. Effective Jan. 1, 2018. Other 1/1/2018 $38.0 $77.0
2017 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
2017 Oregon Increased registration fees from $43 per vehicle to $56 per vehicle. Effective Jan. 1, 2018. Fee 1/1/2018 $30.0 $60.0
2017 Oregon Increased title fees from $77 per vehicle to $93 per vehicle. Effective Jan. 1, 2018. Fee 1/1/2018 $8.0 $16.0
2017 Oregon Raised court filing, motion, and settlement fees by roughly 6 percent. Effective Oct. 1, 2017. Fee 10/1/2017 $1.5 $1.9
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Pennsylvania Shortened the period for petitions in the appeals process from 90 to 60 days. Non-Tax 10/30/2017 $10.0 $10.0
2017 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
2017 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
2017 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.
2017 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
2017 Rhode Island Established a tax amnesty program. Non-Tax 12/1/2017 $12.5  N.A.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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.
2017 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
2017 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
2017 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
2017 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
2017 Texas Increased Tax Compliance. Non-Tax 9/1/2017 $47.8 N.A.
2017 Texas Enacted a tax amnesty program. Non-Tax 9/1/2017 $23.0 $23.0
2017 Texas Accelerated the sale of unclaimed securities. Non-Tax 9/1/2017 $250.0 $250.0
2017 Texas Abolished several varying license fees relating to bingo administration. Effective Sept. 1, 2017. Fee 9/1/2017 -$3.2 -$3.2
2017 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
2017 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
2017 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
2017 Utah Modified the refinery sales tax exemption. Effective July 1, 2017. Sales 7/1/2017 $1.0 $2.1
2017 Utah Raised the liquor markup from 86 percent to 88 percent. Effective July 1, 2017. Alcohol 7/1/2017 $1.7 $2.1
2017 Utah Indexed the gas tax to inflation. Effective July 1, 2017. Motor Fuel 7/1/2017 N.A. $4.2
2017 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
2017 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.
2017 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
2017 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
2017 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.
2017 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
2017 Virginia Authorized a tax amnesty program in FY 2018. Non-Tax 7/1/2017 $89.5 N.A.
2017 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.
2017 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
2017 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
2017 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
2017 Washington Repealed the sales tax exemption on bottled water. Effective Aug. 1, 2018. Sales Aug 1 2017 $24.5 $30.1
2017 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
2017 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
2017 West Virginia Updated the meaning of federal adjusted gross income (AGI). Effective Jan. 1, 2017. Personal Income 1/1/2017 N.A. N.A.
2017 West Virginia Updated the meaning of federal taxable income. Effective Jan. 1, 2017. Corporate Income 1/1/2017 N.A. N.A.
2017 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
2017 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
2017 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
2017 West Virginia Increased various securities fees. Effective July 7, 2017. Fee 7/7/2017 $5.6 $5.6
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 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
2017 Wyoming Adjusted numerous motor vehicle registration fees. Effective July 1, 2017. Fee 7/1/2017 $20.0 $20.0
2017 Wyoming Adjusted numerous driver's license fees. Effective July 1, 2017. Fee 7/1/2017 $2.6 $2.6
2017 Wyoming Increased the court automation fee from $10 to $25. Effective July 1, 2017. Fee 7/1/2017 $2.1 $2.1
2017 Wyoming Adjusted hunting, fishing, application, watercraft, and conservation fees. Effective Jan. 1, 2018. Fee 1/1/2018 $2.5 $4.9

Year Juridiction Description Type Effective Date Fiscal Year 2017 Fiscal Year 2018
2016 Alabama Created an income tax credit for contributions to health savings accounts (-$2.7 million beginning in FY 2019). Personal Income 1/1/2018 $0.0 $0.0
2016 Alabama Enacted a port tax credit for increased use of state port’s facilities capped at $5 million a year. The credit is not to exceed $12 million for the life of the program. Corporate Income 10/1/2016  -$5.0 -$5.0
2016 Alabama Created a Growing Alabama tax credit for cash donations to an approved local economic development organization. The credit is not to exceed 50 percent of current year tax liability of taxpayer (corporate and individual combined). The credit is set to expire on Sept. 30, 2020. Corporate Income 6/19/2016 -$10.0 -$10
2016 Alabama Adopted an apprenticeship tax credit of $1,000 for each apprentice employed. The credit is capped annually at $3 million (also applies to financial institution excise tax) and is set to expire on Dec. 31, 2021. Corporate Income 1/1/2017 $0.0 -$3.0
2016 Alabama Extended current assessment on private hospitals and changed the base year for calculating the assessment (if the assessment was not extended, Medicaid would lose $257.5 million based on FY 2015 receipts). Base year change from FY 2011 to FY 2014. The extention terminates on Sept. 30, 2017. No change in taxpayer liability. Health Care 10/1/2016 $6.0 $0.0
2016 Alabama Statewide Amendment 11-Amended the state Constitution to give any municipality or county that has established a tax increment district within a Major 21st Century Manufacturing Zone the sole discretion to determine the amount and type of consideration to be received for the redevelopment, rehabilitation, or conservation of property disposed of to or for the benefit of private interest with funds collected from such tax increment district. Property 11/8/2016 N.A. N.A.
2016 Alaska Modified various oil and gas tax credits. Other Various $0.0 $15.0
2016 Alaska Increased hunting, fishing, and trapping fees. Fee 1/1/2017 $2.7 $9.1
2016 Alaska Enabled fees for Geologic Materials Center. Fee 7/1/2016 $0.1 $0.2
2016 Arizona Increased the maximum amount  claimed as a tax credit for contributions to charitable organizations. Personal Income 1/1/2016  -$2.6 $0.0
2016 Arizona Extended due date to claim tax credit for contributions to charitable organizations until the 15th day of the 4th month following the close of the taxable year (which would be April 15th for most taxpayers). Personal Income 1/1/2016  -$1.7 $0.0
2016 Arizona Increased the state individual income tax deduction from 10 percent to 100 percent of the amount allowed for federal bonus depreciation over two years. Personal Income 1/1/2016  -$8.0 -$8.0
2016 Arizona Adopted a sales tax exemption on agricultural feed used in non-commercial boarding of livestock. Sales 8/6/2016  -$1.0 $0.0
2016 Arizona Adopted a sales tax exemption on aircraft and aircraft equipment operated by charter airlines. Sales 7/1/2017 $0.0 -$2.3
2016 Arizona Adopted a  sales tax exemption on fine art purchased by nonresidents at an auction or a gallery in the state, for use outside the state. Sales 9/1/2016  -$1.3 $0.0
2016 Arizona Modified the existing sales tax exemption on electricity and natural gas sold to manufacturers and smelters. Sales 1/1/2017  -$7.0  -$7.0
2016 Arizona Accelerated a previously enacted 0.3 percent gradual reduction of the insurance premium tax rate from 11 years to 6 years. The rate will change from 2 percent to 1.7 percent when fully phased in by 2021. Non-Tax 1/1/2016  -$2.4 -$4.1
2016 Arizona Established a Tax Amnesty Program that waives penalties and interest on unpaid individual income, corporate income and sales tax liabilities.  Taxpayers have the option to pay their taxes owed all at once in FY 2017, or over 3 years, from FY 2017 to FY 2019. The program is set to expire on October 31, 2018. Non-Tax 9/1/2016  Uknown.  Unknown.
2016 California Reduced income-related taxes on certain health plans. Specified income excluded from gross income for purposes of corporate income taxation. This is part of state's Managed Care Organization (MCO) tax package, passed during special session in early 2016. This reduction is set to expire on June 30, 2019. Corporate Income 7/1/2016  -$90.0 -$90
2016 California Enacted a tax on certain Managed Care Organization (MCO) providers. The tax consists of various taxing tiers and per enrollee amounts.  The net effect on revenue reflects the sum of gross tax revenue and a reduction for the amount paid back to MCOs through increased MediCal managed care payments. This is part of the MCO tax package and is set to expire on June 30, 2019. Health Care 7/1/2016 $1,100.0 $1,700.0
2016 California Reduced income-related taxes on certain health plans. This change affects certain premium income of health plan related insurers. The tax rate has been reduced from 2.35 percent to 0 percent. This is part of the MCO tax package and is set to expire on June 30, 2019. Other 7/1/2016  -$210.0 -$350.0
2016 California Proposition 56-Increased cigarette tax by $2.00 per pack, with equivalent increase on other tobacco products and electronic cigarettes containing nicotine. This increase is expected to raise $1.4 billion in new revenue in FY 2018. Of this total, it is estimated that $24 million will come from taxes on electronic cigarettes. Tobacco Passed on 11/8/2016 takes effect 4/1/2017 $368.0 $1,400.0
2016 California Proposition 55-Extended by 12 years the temporary personal income tax increases enacted in 2012 on earning over $250,000 (for single filers; over $500,000 for joint filers; over $340,000 for heads of household). Extention will not take effect until tax year 2019. No change in taxpayer liability. Personal Income 11/8/2016 N.A. N.A.
2016 California Proposition 64- Exempted certain sales of medical marijuana from state sales tax.  Passed as part of Proposition 64 legalizing the use of recreational marijuana. Sales 11/8/2016  -$30.0 $30.0
2016 California Proposition 64- Legalized marijuana and hemp under state law. Designated state agencies to license and regulate marijuana industry. Imposed state excise tax on retail sales of marijuana equal to 15 percent of sales price, and state cultivation taxes on marijuana of $9.25 per ounce of flowers and $2.75 per ounce of leaves. Exempts medical marijuana from some taxation. This measure also allows for local regulation and taxation of marijuana. The legalization is estimated to raise $560 million in new revenue in FY 2019 and out years. Other 11/8/2016 $0.0 $0.0
2016 California Increased hazardous waste permitting fees, in part to address permitting backlogs at the Department of Toxic Substances Control. Fee N.A. $3.6   Specific Estimate not available. 
2016 California Extended hospital quality assurance fee for one year to January 1, 2018. No change in taxpayer liability. Fee 1/1/2017 N.A.  $                   850.0
2016 Colorado Extended the number of years, from two to five years, in which the Colorado Housing and Finance Authority (CHFA) may allocate low-income housing income tax credits for the development of low-income housing. The bill decreases revenue by a total of $90 million spread out over 12 tax years. The program is set to expire on Jan. 1, 2020. No change in taxpayer liability. Corporate Income Tax Year 2017 $0.0 -$1.5
2016 Colorado Increased fees for drivers licenses and related services. Fee N.A. $1.1 $1.9
2016 Colorado Created a monthly surcharge on all mobile wireless and Voice-over-Internet Protocol (VoIP) subscribers of 5 cents per line per month (60 cents per year).  The additional surcharge revenue will be used to cover annual appropriations to the Reading Services for the Blind Cash Fund in the Colorado Department of Education (CDE) and the Colorado Commission for the Deaf and Hard of Hearing Cash Fund in the Department of Human Services (DHS). Fee 8/10/2016 $2.2 $2.2
2016 Colorado Created a surcharge of  $1.00-$2.00 (determined administratively) on all documents that a county clerk and recorder retains for recording or filing certain documents related to real estate deeds or tax liens.  Fee revenue goes to an enterprise fund in the Secretary of State’s Office and is exempt from the state’s constitutional revenue limit.  The surcharge repeals on Dec. 31, 2021. Fee 1/1/2017 $0.9 $1.8
2016 Connecticut Postponed the sunset of the Angel Investor Tax Credit. No change in taxpayer liability. Personal Income 7/1/2016  -$3.0 -$3.0
2016 Connecticut Adopted a sales tax exemption for feminine hygiene products and disposable or reusable (non-adult) diapers. This exemption removes approximately $7.8 million from the tax base beginning on July 1, 2018. Sales 7/1/2018 $0.0 -$7.8
2016 Connecticut Adopted legislation which allows municipalities to impose an independent admissions tax (excluding non-profit entities). The tax can be up to 5 percent except for the new Dunkin' Donuts park in Hartford which can tax up to 10 percent. Property 6/1/2016 N.A. N.A.
2016 Connecticut Increased the cap on motor vehicle mill rates from 32 to 37 mills for the 2015 assessment year and 29.36 mills to 32 mills for the 2016 assessment year and thereafter. The initiative began in last year’s budget to designate a portion of the state sales tax to offset the municipal cost of this new cap on motor vehicle mill rates.  The FY 2017 Revised Budget appropriates funds for this purpose while temporarily eliminating the sales tax diversion. Property 6/1/2016 N.A. N.A.
2016 Connecticut Capped probate court fees at $40,000 total for settling estates valued at $8.877 million. This change impacts the Probate Court Administration Fund and partially reversed a policy in last year’s budget that eliminated the $12,500 cap on estates over $2 million. Fee 7/1/2016  -$4.5 -$4.5
2016 Delaware Delaware Competes Act. Adopted a change in income apportionment calculation. Corporate Income 12/31/2016  -$8.2 -$17.6
2016 Delaware Delaware Commitment to Innovation Act. Enacted a tax credit for research and development. Corporate Income 12/31/2016 $0.0 -$3.5
2016 Florida Conformed with federal tax code. (Adopted Section 179 Expending Internal Revenue Code). Corporate Income 1/10/2016 (Retroactive)  -$3.2 -$1.5
2016 Florida Enacted a phase-out of the asphalt tax. Sales 7/1/2016  -$0.5 -$1.0
2016 Florida Enacted a sales tax exemption for certain sales by Veteran Service Organizations. Sales 7/1/2016  -$1.2 -$1.4
2016 Florida Adopted a Back-to-School sales tax holiday for calendar year 2016. Sales 7/1/2016  -$22.9 $0.0
2016 Florida Expanded the medical use of cannabis. Sales 3/25/2016 $1.5 -$3.1
2016 Florida Enacted a sales tax exemption for metal recyclers. Sales 7/1/2016  -$1.7 -$1.8
2016 Florida Enacted a permanent sales tax exemption for manufacturing machinery and equipment. Sales 7/1/2016 $0.0 -$62.8
2016 Florida Enacted a value adjustment board interest rate reduction from 12 percent to the prime rate. Property 7/1/2016 $5.7 $5.0
2016 Florida Constitutional Amendment 5-Revised the homestead tax exemption that may be granted for certain senior, low-income, long-term residents to specify that just value is determined in the first tax year the owner applies and is eligible for the exemption. The state estimated a revenue reduction between $0.5 million and $1.6 million in FY 2017, depending on the number of municipalities to adopt the exemption. Property 11/8/2016 N.A. N.A.
2016 Florida Constitutional Amendment 3- Authorized a first responder, who is totally and permanently disabled as a result of injuries sustained in the line of duty, to receive relief from ad valorem taxes assessed on homestead property. The local revenue impact is indeterminate. Property 11/8/2016 N.A. N.A.
2016 Florida Adopted an out -of-state fee waiver for active duty service members. Fee 7/1/2016  -$1.0 -$1.1
2016 Florida Enacted a concealed weapon license fee reduction. Fee 7/1/2016  -$3.5 -$2.8
2016 Florida Enacted fingerprint retention fees. Fee 7/1/2016 $1.3 $1.1
2016 Florida Corporate income tax due date changes. Non-Tax 5/1/2017  -$13.7  Indeterminate.
2016 Georgia Conformed to the federal tax code by enacting an exclusion for discharged home mortgage debt. Personal Income 2/23/2016  -$9.1 -$0.8
2016 Georgia Conformed to the federal tax code by adopting mortgage insurance premiums as a deductible. Personal Income 2/23/2016  -$4.8 -$0.5
2016 Georgia Conformed to the federal tax code by updating other miscellaneous items less than $5.00 per year. Personal Income 2/23/2016  -$19.7 -$12.9
2016 Georgia Adopted an income deduction for contribution to college savings plans for married taxpayers filing jointly. Personal Income 5/3/2016  -$2.0 -$2.3
2016 Georgia Enacted personal tax credits for contributions to "rural hospital organizations" and "critical access hospitals". Personal Income 1/1/2017  -$25.0 -$55.0
2016 Georgia Enacted personal tax credits for land donated to the state for conservation use. These credits are set to expire on Dec. 31, 2021. Personal Income 1/1/2016  -$17.2 -$17.2
2016 Georgia Enacted corporate tax credits for contributions to "rural hospital organizations" and "critical access hospitals". Corporate Income 1/1/2016 N.A. N.A.
2016 Georgia Enacted corporate tax credits for land donated to the state for conservation use. These credits are set to expire on December 31, 2021. Corporate Income 2/23/2016 N.A. N.A.
2016 Georgia Conformed to federal tax code by updating research tax credit. Corporate Income 2/23/2016  -$43.1 -$45.5
2016 Georgia Conformed to federal tax code by updating limitation in Section 179 to $500,000, expensing made permanent. Corporate Income 2/23/2016  -$46.2 -$28.9
2016 Georgia Extended sales tax exemption for construction of competitive projects of regional significance. The exemption is now set to expire on June 30, 2019. No change in taxpayer liability. Sales 7/1/2016 N.A. N.A.
2016 Georgia Created a sales tax exemption on admission to non-recurring major sporting events. This is expected to generate at least $50 million in state revenue. The tax exemption is set to expire on Dec. 31, 2022. Sales 7/1/2016  -$0.9 -$2.6
2016 Georgia Adopted a sales tax holiday on energy efficient products. The tax holiday was valid from Sept. 30, 2016 to Oct. 2, 2016. Sales 9/30/2016  -$1.0 $0.0
2016 Georgia Adopted a Back-to-School sales tax holiday on July 30, 2016. Sales 7/30/2016  -$42.0 $0.0
2016 Hawaii Adopted an organic food production credit. The credit is set to sunset in December 2021. Personal Income 1/1/2017-12/31/2021  -$2.0 -$2.0
2016 Hawaii Adopted a renewable fuels income tax credit. The credit is set to sunset in December 2021. Personal Income 1/1/2017-12/31/2021  -$3.0 -$3.0
2016 Hawaii Low-Income Housing Tax Credits (LIHTC) Acceleration. The acceleration is set to terminate in December 2021. Non-Tax 1/1/2017-12/31/2021 $0.0 $0.0
2016 Idaho Conformed with federal tax code. Personal Income 7/1/2016  -$28.7 -$28.7
2016 Idaho Adopted a surcharge for penalties directed to General Fund rather than specific purposes. Fee 7/1/2016 $2.9 $2.9
2016 Indiana Phased in rate reduction of the individual income tax from 3.4 percent in tax year (TY) 2014 to 3.23 percent in TY 2017. Changed rate from 3.4 percent to 3.3 percent in TY 2015 and TY 2016 and 3.23 percent in years after that. Original legislation enacted in 2013 legislative session. Personal Income The new phased down rate is effective at the beginning of each tax year.  -$197.4 -$270.3
2016 Indiana Conformed to federal tax code. Personal Income 1/1/2016  -$15.4 -$12.2
2016 Indiana Expanded eligibility for dependent exemption, effective Jan. 1, 2018. Personal Income 1/1/2018 $0.0 $0.0
2016 Indiana Phased in reduction of corporate income tax from 8.5 percent in FY 2012 to 6.5 percent in FY 2016, originally adopted in the 2011 legislative session. In the 2014 session, the corporate income tax rate was further phased down from 6.5 percent in FY 2016 to 4.9 percent in FY 2022 and thereafter. The rate for FY 2017 is 6.25 percent to be phased down to 6.0 percent in FY 2018. Corporate Income The new phased down rate is effective at the beginning of each fiscal year.  -$167.6 -$193.5
2016 Indiana Phased in reduction of financial institution tax (FIT) from 8.5 percent in calendar year (CY) 2013 to 6.5 percent in CY 2017. The original legislation was adopted in the 2013 session and the law also changed the distributions of the FIT revenues. In 2014 Session the FIT rate was further phased down from 6.5 percent in CY 2018 to 4.9 percent in CY 2023 and thereafter. The rate for CY 2017 and CY 2018 will be 6.5 percent. Corporate Income The new phased down rate is effective at the beginning of each calendar year.  -$32.3 -$26.3
2016 Indiana Expanded the eligibility for the Industrial Recovery tax credit. Corporate Income 1/1/2017 N.A. -$1.7
2016 Indiana Extended the Venture Capital Investment tax credit to Dec. 31, 2020. No change in taxpayer liability. Corporate Income 1/1/2015 N.A. -$5.4
2016 Indiana Extended the Hoosier Business Investment tax credit to Dec. 31, 2020. No change in taxpayer liability. Corporate Income 1/1/2015 N.A. -$8.9
2016 Indiana Enacted a requirement that contractors collect sales tax on the retail price of construction materials under time and materials contracts. This change reverses a tax court decision that would have required the Department of Revenue to issue refunds. Previously, use tax was due on the wholesale price of these construction materials. Sales 1/1/2010 (retroactive) $7.9 $7.9
2016 Indiana Enacted a requirement that a person who rents rooms in a house, condo, or apartment for less than 30 days must collect sales tax. Sales 7/1/2017  Indeterminate, but a potentially significant increase.  Indeterminate, but a potentially significant increase.
2016 Indiana Adopted a sales tax exemption for legal tender, coins, and bullion. Sales 7/1/2016  -$1.5 -$1.5
2016 Indiana Enacted a Farmland Base Valuation per Acre Formula Change Property 1/1/16 Valuation; CY 2017 Taxes  -$1.71 -$7.0
2016 Iowa Conformed with federal tax code. Tax Year 2015 only. Personal Income Tax year 2015 $23.0 $0.0
2016 Iowa Extended the solar energy tax credit. The credit now expires after tax year 2021. Personal Income Tax Year 2016 $0.0 -$2.5
2016 Iowa Enacted a new version of the Geothermal Energy tax credit. Personal Income 1/1/2017 $0.0 -$1.5
2016 Iowa Enacted a renewable chemical tax credit. The negative revenue impact begins FY 2019 with an expected net revenue of -$92.5 million between FY 2019 and FY 2031. This credit is offset by reductions in other tax credits. Corporate Income 7/1/2019 $0.0 $0.0
2016 Iowa Expanded the definition of sales tax exempt manufacturing consumables. Sales 7/1/2016  -$21.3 -$22.4
2016 Iowa Extended the Environmental Protection Charge for motor fuel taxes. The $0.01 per gallon tax was extended six months and expired on December 31, 2016. No change in taxpayer liability. Motor Fuel 7/1/2016 $7.0 $0.0
2016 Kansas Effective date of e-cigarette tax decelerated from July 1, 2016 to January 1, 2017. Tobacco 7/1/2016 $0.0 -$1.0
2016 Kansas Accelerated effective date of property tax lid from 2018 to 2017. Scheduled to affect cities and counties in the Summer of 2017. Property 7/1/2017 $0.0 $0.0
2016 Kansas Enacted new fees of $3.25 annually for each vehicle to increase highway patrol and law enforcement training funding. Increased fee from $39.00 to $42.25. Fee 7/1/2016 $9.1 $0.0
2016 Kentucky Created a felony record expungement petition filing fee. The fee is $500.00. Fee 7/15/2016 $1.0 $1.0
2016 Louisiana Increased the excise tax rates on beer and other alcoholic beverages. Inventories on hand are not subject to the rate increase. Alcohol 4/1/2016 $19.2 $19.3
2016 Louisiana Reinstated a 3 percent excise tax on short-term automobile rentals, with a 2.5 percent tax for state government and a 0.5 percent tax for local entities. Other 4/1/2016 $5.0 $5.0
2016 Louisiana Expanded the corporate franchise tax to other forms of business organizations other than traditional C-corporations. The bill also provided an exception for subsidiaries of S-corps purchased between Jan. 1, 2012 and Jan. 1, 2014. Corporate Income 1/1/2017 $10.3 $89.3
2016 Louisiana Imposed various limitations to the Enterprise Zone Program, with accumulating state revenue gains as program costs are diminished. Corporate Income 3/10/2016 $0.0 $2.0
2016 Louisiana Increased the state sales tax rate by one percent on the traditional base of transactions. It also subjected various formerly exempt transactions to the new levy. This tax increase is set to expire on June 30, 2018. Sales 4/1/2016 $880.6 $880.6
2016 Louisiana Passed legislation which subjects formerly exempt transactions to the state sales tax. This measure is set to expire on June 30, 2018. Sales 4/1/2016 $272.3 $272.3
2016 Louisiana Capped vendor compensation to dealers remitting state sales tax at $1,500 per month ($18,000 per year), and compensation is only allowed on the original four percent sales tax rate. Sales 4/1/2016 $14.6 $14.6
2016 Louisiana Expanded the definition of hotel to include establishments with any number of rooms including residential locations furnished to transient guests. The receipts are received by the general sales tax, but are generally dedicated to the local area from which they are generated. Sales 7/1/2016  Increase  Increase
2016 Louisiana Renewed a one percent state sales tax on interstate telecommunications services. No change in taxpayer liability. Sales 4/1/2016 N.A. N.A.
2016 Louisiana Increased tax on cigarettes by $0.22 per pack from $0.86 per pack to $1.08 per pack. Tobacco 4/1/2016 $46.0 $46.0
2016 Louisiana Made a 5 percent reduction in the investment tax credit against premium tax that is available to insurers based on the share of admitted assets they hold in various Louisiana investments. This is effective for premium years 2016 and 2017. Also, imposed a 6 percent tax on premiums of health maintenance organizations participating in the State Bayou Health Program, which provides health care services to low-income populations. Other Effective for premium years 2016 and 2017 $8.3 $8.6
2016 Louisiana Permanently reduced the Citizens Assessment credit to 25 percent of the assessment paid on insurance policies. The credit is already reduced to 72 percent through FY 2018, then was scheduled to return to 100 percent after that. Personal Income N.A. $17.0 $21.2
2016 Louisiana Imposed a minimum five-year in-state domiciled requirement before gains from a sale of controlling interest in a business qualifies for a deduction from taxable income. The minimum deduction is 50 percent of the gains, climbing to 100 percent of the gain if held for 30 years or more. Personal Income N.A.  Increase  Increase
2016 Louisiana Increased the premium tax on health maintenance organizations from 2.25 percent to 5.5 percent effective for calendar year 2016. Roughly 90 percent of these receipts will be dedicated to the Medical Assistance Trust Fund Health Care N.A. $87.0 124.0
2016 Louisiana Exempted health maintenance organizations (HMOs) from the reduction in the investment tax credit against premium tax liabilities that was enacted in Act 10 of 2016 Extraordinary Session 1 for FY 2017 and FY 2018. Health Care N.A.  -$1.3 -$1.3
2016 Louisiana Amendment 4-Authorized an exemption from ad valorem property tax for the total assessed value of the homestead of an unmarried surviving spouse of a person who died while on active duty as a member of the armed forces of the United States or the Louisiana National Guard, or while performing their duties as a state police, law enforcement, or fire protection officer. The effect on the homestead property tax base may still be relatively small, but the bill can only result in a reduction of that tax base. Combined with other changes in assessed valuation across property types, the result of the bill may be primarily a redistribution of the tax burden away from properties afforded this exemption and onto other properties as millages are adjusted in local jurisdictions. Property 11/8/2016 N.A. N.A.
2016 Louisiana Modified the refundability of inventory credit by establishing a tiered structure that effectively reduces the aggregate amount of credit that is refundable in excess of offsetting tax liabilities. Credit Balances not refundable are allowed a five-year carry-forward against future tax liabilities. Applicable to all tax returns filed on and after July 1, 2016. Corporate Income 7/1/2016 $17.30 $17.30
2016 Louisiana Modified the refundability of inventory credit available to manufacturers with ad valorem industrial tax exemption benefits. Credit available in excess of tax liabilities are not to be refunded, but are allowed a five-year carry-forward against future tax liabilities. Applicable to all tax returns filed on and after July 1, 2016. Corporate Income 7/1/2016 $57.00 $57.00
2016 Louisiana Medicaid expansion increased premium tax collections at the existing 2.25 percent tax rate. These receipts will be dedicated to the Medical Assistance Trust Fund. Health Care N.A. $23.8 $59.6
2016 Louisiana Medicaid expansion increased premium tax collections as a result of the 3.25 percent tax rate increase on health maintenance organizations from 2.25 percent to 5.5 percent effective for calendar year 2016. These receipts will be dedicated to the Medical Assistance Trust Fund. Health Care N.A. $34.5 $86.1
2016 Louisiana Reduced aggregate interest payments on overpayments of tax by starting payments 90 days after the later of the tax return due date, the return filing date, or payment date. Realized as an increase in net tax collections. Composed primarily of corporate tax, 75 percent; sales tax, 20 percent; and severance tax/others, 5 percent. Some small amount accrues to dedications. Non-Tax N.A. $16.7 $20.0
2016 Louisiana Expanded the definition of dealer by establishing a nexus through affiliate arrangements involving independent contractor or other relationships. This was done in an attempt to provide enforcement and compliance from remote sellers. Additional collections from remote or online sellers is possible, but material compliance and collections are not expected. Non-Tax N.A.  Increase  Increase
2016 Louisiana Reduced the discounts provided for timely filing and remittance of excise taxes on cigarettes and other tobacco products. Non-Tax 4/1/2016 $2.2 $2.2
2016 Louisiana Authorized the Department of Health to increase the per bed per day fee charged to nursing facilities. Fee N.A. $16.9 $16.9
2016 Louisiana Authorized the Department of Health to establish a provider fee for emergency ground ambulance service providers. Fee N.A. $2.5 $2.5
2016 Maine Partially conformed with changes in the federal tax code. Personal Income 3/10/16 for tax years beginning on or after 1/1/15  -$12.7 -$6.3
2016 Maine Expanded the educational opportunity income tax credit, which is a credit for repayment of student loans. Personal Income 4/16/16 for tax years beginning on or after 1/1/16  -$0.4 -$1.0
2016 Maine Partially conformed with changes in the federal tax code. Corporate Income 4/16/16 for tax years beginning on or after 1/1/16  -$6.7 -$6.4
2016 Maine Adopted a sales tax exemption for fuel used in commercial agriculture, aquaculture, fishing, and wood harvesting. Sales 1/1/2017  -$3.5 -$10.0
2016 Maine Question 2- Enacted a 3 percent surcharge on taxable income of $200,000 beginning with tax years on or after January 1, 2017. Revenue from this tax will be placed in the Fund to Advance Public Kindergarten to Grade 12 Education. This fund was 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 11/8/2016 $43.8 $150.4
2016 Maine Legalized possession and use of marijuana by a person 21 years of age or older. The bill places a sales tax of 10 percent on retail marijuana and retail marijuana products. Sales 11/8/2016 $2.7 $10.5
2016 Maryland Adopted a refundable credit for up to $5,000 for qualified student loan debt. Personal Income 07/01/16    $0.0 -$5.0
2016 Maryland Enacted a credit for businesses operating a qualifying aerospace, electronics, or defense contract tax credit project. The credit is equal to $250 per qualified employee, subject to a $2.5 million maximum value per project. The credit is set to expire on June 30, 2021. Corporate Income 7/1/2016  -$7.5 -$7.5
2016 Maryland Altered and extended the Heritage Structure Rehabilitation Tax Credit. This tax credit is now set to expire on July 1, 2022. Corporate Income 6/1/2016 $0.0 -$9.3
2016 Maryland Enacted a sales tax exemption for construction material or warehousing equipment purchased for use in certain qualified redevelopment projects. This exemption is set to expire on Sept. 30, 2026. Sales 10/1/2016  -$1.0  Indeterminate, but revenue decrease is assumed to exceed $1 million annually.
2016 Maryland Adopted a property tax exemption for certain cranes located on state property. Property 6/1/2016 N.A. N.A.
2016 Maryland Altered the calculation of the annual interest rate set for tax deficiencies and refunds Non-Tax 7/1/2016  -$2.1 -$8.0
2016 Maryland Reduced birth and death certificate fees from $24.00 to $10.00. Fee 7/1/2016  -$3.6 -$3.1
2016 Massachusetts Adopted an Earned Income Tax Credit. Personal Income N.A.  -$74.0  Unclear.
2016 Massachusetts Reduction of income tax rate by 0.05 percent from 5.15 percent to 5.10 percent effective Jan. 1, 2016. This is part of a larger reform in which the rate is scheduled to be gradually reduced by 0.05 percent increments contingent on baseline tax revenue growth. The trigger was not met for a reduction in 2017. Personal Income 1/1/2016  -$152.0 -$152
2016 Massachusetts Legalized possession and use of marijuana by a person 21 years of age or older. Retail marijuana is subject to the state sales tax with an additional 3.75 percent excise tax. Local municipalities are given the option of adding an additional 2 percent tax. Other 11/8/2016  Retail stores set to open July 2018. Out-year fiscal impact unknown. N.A.
2016 Michigan Repealed the Insurance Tax Credit. Corporate Income 7/13/2016 $80.0 $80.0
2016 Michigan Reduced the state use tax in order to create a local use tax. This measure is part of a personal property tax reform package adopted in 2012 to reimburse local units for revenue. The combined state and local tax rate remains at 6 percent. Sales 10/1/2015 (legislation adopted in 2012)  -$380.9 -$410.8
2016 Michigan Extended the sunset on the cap on the maximum tax applied to a cigar. No change in taxpayer liability. Tobacco 10/1/2016-10/31/2021 N.A. N.A.
2016 Michigan Raised the gas tax rate from $0.19/per gallon to $0.26/per gallon as part of a transportation funding package enacted in November 2015. Motor Fuel 1/1/2017 $135.7 $212.8
2016 Michigan Raised the tax rate for diesel fuels from $0.15/per gallon to $0.26/per gallon as part of a transportation funding package enacted in November 2015. Motor Fuel 1/1/2017 $69.0 $92.9
2016 Michigan Modified the treatment of certain property under the Essential Services Assessment. This is related to a personal property tax reform adopted in 2012 and adds provisions to address value construction in progress property at half of acquisition cost. Also, it adds provisions to address property currently exempt under an industrial facilities certificate that will be exempt under personal property exemptions. Property 5/10/2016 N.A. N.A.
2016 Michigan Changed the rate of record lookup fees for the Secretary of State from $8.00 to $11.00. Fee N.A. $14.1 $14.1
2016 Michigan Changed the rate of motor vehicle registration fees. Fees vary, but are now generally 20 percent higher than the old rate. This was part of a larger transportation funding package enacted in November 2015. Fee 1/1/2017 $158.4 $215.9
2016 Minnesota Enacted a Military Pension Subtraction. Personal Income 1/1/2016  -$22.6 -$23.7
2016 Minnesota Extended the Small Business Investment Tax Credit for one additional year. No change in taxpayer liability. Personal Income 1/1/2017 $0.0 -$10.0
2016 Minnesota Altered the sales tax on modular homes to 6.5 percent of the invoice price. Sales 6/30/2016  -$1.0 -$1.1
2016 Mississippi Enacted the Taxpayer Pay Raise Act of 2016.  This bill phases out  personal income tax on the first $5,000 of taxable income over a five year period beginning in calendar year 2018. Changes from three percent on the first $5,000 of taxable income to zero percent on the first $5,000 of taxable income once the 5 year phase-in is complete. This is part of a larger reform measure which also phases out the franchise tax, phases out the three percent rate on corporate income, and provides a self-employment tax deduction. Personal Income 1/1/2016 $0.0 -$14.4
2016 Mississippi Enacted the Taxpayer Pay Raise Act of 2016.  This bill phases out corporate income tax on the first $5,000 of taxable income over a five year period beginning in calendar year 2018. Changes rate from three percent on the first $5,000 of taxable income to zero percent on the first $5,000 of taxable income once the 5 year phase-in is complete. Corporate Income 1/1/2016 $0.0 -$0.24
2016 Mississippi Enacted the Taxpayer Pay Raise Act of 2016.  This legislation phases out Franchise Tax over a 10 year period. The phase out begins in calendar year 2019. Corporate Income 1/1/2016 $0.0 $0.0
2016 Mississippi Enacted the Taxpayer Pay Raise Act of 2016.  This legislation provides a self-employment tax deduction beginning in calendar year 2017.  This deduction is based on self-employment taxes imposed and will be implemented as follows:  17 percent of federal self-employment taxes imposed for taxable years ending in calendar year 2017; 34 percent of federal self-employment taxes imposed for taxable years ending in calendar year 2018; and 50 percent of federal self-employment taxes imposed for taxable years ending in calendar year 2019 and thereafter. Corporate Income 1/1/2016 $0.0 -$3.4
2016 Mississippi Provided a tax credit for inventory taxes paid.  This is phased in over a four year period beginning in FY 2014.  FY 2014 -$7 million, FY 2015 -$14 million, FY 2016 -$21 million and FY2017 -$126 million. These figures represent the cumulative loss in revenue per Department of Revenue. Originally enacted during the 2012 regular session. Corporate Income 7/1/2013  -$84.0 $0.0
2016 Mississippi Clarified that certain sales to schools under federal programs are exempt and revised the exemption for durable medical equipment. Sales 7/1/2016  Unable to determine fiscal impact.  Unable to determine fiscal impact.
2016 Missouri Continued a phase-in reduction of top bracket to 5.5 percent from 6 percent by 0.1 percent increments annually. Continued phase-in of a 25 percent deduction of business income by 5 percent increments annually. Increased personal exemption by $500 for Missouri adjusted gross incomes less than $20,000. Adjusts brackets for inflation annually. This legislation was originally enacted in 2014. Personal Income 1/1/2017  -$72.5 -$145.7
2016 Missouri Enacted an exemption for payments from agricultural disaster programs. Personal Income 1/1/2014  -$12.0 N.A.
2016 Missouri Adopted an exemption for income from individuals in the active duty military service. Personal Income 1/1/2016  -$3.0 -$3.6
2016 Missouri Allowed for a 50 percent deduction for costs related to business relocation to Missouri and expanded Brownfield tax credit Personal Income 1/1/2016 for deduction and 7/1/2017 for Brownfield  -$0.8 -$6.0
2016 Missouri Amendment 4- Amended the Missouri Constitution to prohibit a new state or local sales/use or other similar tax on any service or transaction. This amendment only applies to any service or transaction that was not subject to a sales/use or similar tax as of January 1, 2015. Sales 11/8/2016 $0.0 $0.0
2016 Missouri Amendment 1-Extended for 10 years the 0.1 percent sales and use tax that is used for soil and water conservation and for state parks and historic sites. This tax will be resubmitted to the voters for approval in 10 years. No change in taxpayer liability. Sales 11/8/2016 N.A. N.A.
2016 Montana Implemented previously enacted tax credits for contributions to public and private schools. This change was made by a departmental ruling on a bill from the 2015 legislative session; the Montana legislature did not convene in 2016.         Personal Income 1/1/2016 $2.8 $2.8
2016 Nebraska Enacted a school readiness tax credit. Personal Income 1/1/2017 $0.0 -$0.9
2016 Nebraska Enacted various sales tax exemptions. Sales 4/19/2016  -$1.5 -$2.4
2016 Nebraska Changed provisions of the Convention Center Facility Financing Assistance Act and the Sports Arena Facility Financing Assistance Act and adopted the Affordable Housing Tax Credit Act. Sales 10/1/2016  -$1.4 -$3.3
2016 Nebraska Increased property tax credit appropriation (reduces funds available). Property 7/20/2016 $0.0 -$20.0
2016 Nevada Question 2-Legalized possession and use of marijuana by a person 21 years of age or older. An excise tax of 15 percent is imposed on wholesale sales of marijuana. The existing state sales tax would apply to retail sales of marijuana. Net revenue generated from this tax will be used for the support of K-12 education. Other 11/8/2016  Indeterminant.  Indeterminant.
2016 Nevada Question 4- Added new sections to the Nevada Constitution which exempt durable medical equipment, oxygen delivery equipment, and mobility enhancing equipment from the sales and use tax when such equipment is prescribed for human use by a licensed health care provider. Needs to be approved in 2018 General Election to become law. Sales 11/8/2016 $0.0 $0.0
2016 New Hampshire Decreased Business Profits Tax  rate from 8.5 percent to 8.2 percent. Corporate Income 1/1/2016  -$12.0 -$14.9
2016 New Hampshire Decreased Business Enterprise tax rate from 0.75 percent to 0.72 percent. Corporate Income 1/1/2016  -$9.1 -$12.4
2016 New Hampshire Increased Research and Development tax credit from $2 million aggregate to $7 million aggregate. Corporate Income 7/1/2017 $0.0 $0.0
2016 New Jersey Enacted a personal income tax exemption of $3,000 for veterans. Personal Income 1/1/2017 $0.0 -$23.0
2016 New Jersey Increased the earned income tax credit from 30 percent to 35 percent of the federal credit. Personal Income 1/1/2016  -$62.0 -$63.5
2016 New Jersey Enacted legislation to increase annually, in equal installments, the exclusion of pension income from $20,000 (married filing joint) to $100,000 in tax year 2020. Personal Income 1/1/2017 $0.0 -$75
2016 New Jersey Increased  cap on Economic Redevelopment and Growth tax credits by $90 million. Corporate Income 9/7/2016 N.A. N.A.
2016 New Jersey Decreased state sales tax rate from 7 percent to 6.875 percent for tax year 2017. This is part one of a two part phase-in. On January 1, 2018, the state sales tax rate will decrease from 6.875 percent to 6.625 percent as the second part of the phase-in of the new rate. Sales 1/1/2017  -$92.4 N.A.
2016 New Jersey Expiration of the reduced tax rate of 50 percent of taxation in certain urban enterprise zones. The tax rate has returned to 100 percent of the original rate. Sales 1/1/2017 $10.0 $19.0
2016 New Jersey Modified estate tax to increase the exclusion from $675,000 to $2.0 million as of January 1, 2017. The exclusion will increase to 100 percent of the estate beginning January 1, 2018. Other 1/1/2017  -$16.0 -$116.4
2016 New Jersey Increased petroleum products gross receipts tax for highway fuels (excluding diesel) by 12.85 percent of 22.6 cents per gallon. The previous rate was 4 cents per gallon. Effective Nov. 1, 2016.  The gross receipts tax for diesel fuel will also increase to 70 percent of highway fuels tax rate effective Jan. 1, 2017, increasing to 100 percent of the rate on July 1, 2017. This  rate will be adjusted annually to cap revenue. This revenue estimate includes revenue from both highway fuel and diesel taxation. Motor Fuel 11/1/2016 $694.1 $1,159.6
2016 New Jersey Increased the petroleum products gross receipts tax on non-highway fuel oil and non-fuel products. The rate was increased from 2.75 percent to 7 percent or 12.4 cents per gallon. The cents on the gallon calculation is adjusted quarterly based on price for fuel oil only. Motor Fuel 1/1/2017 $20.7 $31.1
2016 New Jersey Increased the petroleum products gross receipts tax on diesel fuel. The increased rate will be phased-in between January 1, 2017 and July 1, 2017. The new rate will be 8 cents per gallon; the old rate was 4 cents per gallon. Motor Fuel 7/1/2017 $0.0 $39.6
2016 New Mexico Extended and amended the Sustainable Building Tax Credit against the personal and corporate income tax. Extended the credit beyond current sunset of 12/31/2016 to 12/31/2026. This legislation was originally enacted in 2015. No change in taxpayer liability. Personal Income 1/1/2017 N.A. N.A.
2016 New Mexico Reduced corporate income tax rate from 4.8-7.6 percent to 4.8-5.9 percent. Corporate Income 7/1/2016  -$70.5 -$70.5
2016 New Mexico Continued five year phase-in of corporate income tax optional single sales factor apportioning for manufacturers. This legislation was originally enacted in 2013. Corporate Income 7/1/2016  -$45.3 -$45.3
2016 New York Enacted legislation that will provide middle class taxpayers with a permanent twenty percent rate reduction over eight years. Changed rate from 6.85 percent to 5.5 percent and 6 percent. Fiscal impact is $4.2 billion annually when fully effective. Personal Income 1/1/2018 $0.0 -$236
2016 New York Eliminated the existing STAR property tax exemption for new applicants and replaced with a refundable tax credit. The reduction in revenue is accompanied by a corresponding savings in spending making this change overall revenue neutral. Personal Income 1/1/2016  -$98.0 -$194
2016 New York Extended for five years the Clean Heating Fuel Tax Credit. To qualify each gallon of clean heating fuel must be at least 6 percent biodiesel. The fiscal impact begins in FY 2019 with a revenue loss of $1 million annually. No change in taxpayer liability. Personal Income 1/1/2017 $0.0 $0.0
2016 New York Enacted legislation to make the non-custodial parent earned income tax credit permanent. The fiscal impact begins in FY 2019 with a revenue loss of $4 million annually. Personal Income 1/1/2017 $0.0 $0.0
2016 New York Created the Farm Workforce Retention Credit which allows farm employers to claim a refundable tax credit for each farm employee.  The purpose is to offset the impact of the minimum wage increase. The fiscal impact begins in FY 2019 with a revenue loss of $15 million and a revenue loss of $37 in FY 2023. Corporate Income 1/1/2017 $0.0 $0.0
2016 New York Extended the Hire-A-Vet tax credit for 2 years. The fiscal impact takes effect in 2019 and 2020 with a revenue loss of $37 million for these years. This measure is now set to expire on December 31, 2018. No change in taxpayer liability. Corporate Income 1/1/2017 $0.0 $0.0
2016 New York Authorized an additional $8 million in low-income housing credits to be allocated in FY 2017 through March 31, 2021. Corporate Income 1/1/2017 $0.0 -$8.0
2016 New York Authorized an additional $30 million of tax credits for Urban Youth Tax Credits allocated in tax years 2016 and 2017. Extended the eligibility to non-metro areas. Corporate Income 1/1/2016 $0.0 -$30.0
2016 New York Extended the Empire State Commercial Production Tax Credit for two years. The fiscal impact will take effect in FY 2019 and FY 2020 resulting in a revenue loss of $7 million for these years. The tax credit is now set to expire on December 31, 2018. No change in taxpayer liability. Corporate Income 1/1/2017 $0.0 $0.0
2016 New York Made the Special Additional Mortgage Recording Tax refundable under corporate franchise tax for all taxpayers. Part of the technical cleanup from 2014 corporate tax reform Corporate Income Retroactive to 01/01/15  -$15.0  -$15.0
2016 New York Extended the credit for purchasing or upgrading a for-hire vehicle for use by disabled individuals through 2022. The fiscal impact begins in FY 2019 and will result in a $5 million annual revenue loss. The credit is now set to expire on December 31, 2022. No change in taxpayer liability. Corporate Income 1/1/2017 $0.0 $0.0
2016 New York Adopted an Alcohol Beverage Production credit to extend to wine, cider and liquor. Also includes a sales tax exemption for alcoholic beverages used for tastings. Alcohol 1/1/2016  -$1.0 -$3.0
2016 New York Expanded eligibility for Economic Transformation and Revitalization Program credits to psych centers Corporate Income 4/13/2016 $0.0 -$2.0
2016 New York Enacted a sales tax exemption for the purchase of fuel cells. Sales 6/1/2016  -$4.0 -$2.0
2016 New York Extended the alternative fuels tax exemptions (sales tax, petroleum business tax, and motor fuel tax). These exemptions are set to expire on August 31, 2021. No change in taxpayer liability. Motor Fuel 9/1/2016 N.A. N.A.
2016 New York Reduced the Highway Use Tax Registration and Decal fee. Reduced the rate from $19.00 to $1.50. Fee 4/13/2016  -$59.0 -$6.0
2016 New York Allowed state flagship schools to increase out-of-state tuition by 10 percent. Fee 2016-17 academic year $22.0 $22.0
2016 North Carolina Increased standard deductions by $2,000 over two years ($1,000 increase for each year) to a new limit of $17,500. Personal Income 1/1/2016  -$145.0 -$205.0
2016 North Carolina Reduced corporate income tax rate from 4 percent to 3 percent as a result of legislation passed in 2015 that created a trigger for a one percent reduction in the corporate income tax the following tax year when the amount of net General Fund tax collected in a fiscal year exceeded $20,975,000. Corporate Income 1/1/2017 N.A. N.A.
2016 North Carolina Modified sales tax base on repairs, maintenance, and installation. Sales 1/1/2017 $22.4 $49.8
2016 North Carolina Enacted a sales and use tax exemption on Styrofoam pellets for wastewater system materials. Sales 1/1/2017  -$1.0 -$1.0
2016 North Carolina Repealed a tax on automotive service contracts. Sales 1/1/2017  -$1.6 -$3.5
2016 North Carolina Expanded mill machinery tax (1 percent per $80.00) to metal fabricators and secondary metal recyclers. Other 7/1/2016 $1.6 $1.8
2016 North Dakota Continued phase-in of an alternate income apportionment method (single sales factor) for calculating the corporate income tax. Corporate Income 1/1/2015  -$7.5 -$25.0
2016 North Dakota Exempted sales tax for the sale of internet access services. The tax rate is reduced from 5 percent to zero percent. Sales 7/1/2017 $0.0 -$10.0
2016 Ohio Enhanced the motion picture tax credit. Corporate Income 7/1/2016  -$20.0 -$20.0
2016 Ohio Adopted a sales tax holiday for three days in August, 2016. Sales 08/05/2016-08/07/2016  -$15.1 $0.0
2016 Ohio Enacted a sales tax exemption for sales of natural gas by municipally owned gas company. Sales Applies retroactively  -$6.9 -$2.1
2016 Oklahoma Placed a cap on the Investment/New Jobs tax credit. This cap is set to expire Dec. 31, 2018. This change affects both personal and corporate income tax revenues. Personal Income 11/1/2016 $2.0 N.A.
2016 Oklahoma Enacted legislation which makes the state earned income tax credit non-refundable for all tax years after Jan. 1, 2016. Personal Income 11/1/2016 $24.8 N.A.
2016 Oklahoma Enacted legislation to elimination the "Double Deduction" and require state and local income or sales taxes included in itemized deductions be added back to calculate Oklahoma taxable income (by subtracting them from itemized deductions. Effective for tax year 2016. Personal Income 1/1/2016 $83.3 N.A.
2016 Oklahoma Placed a cap on the Investment/New Jobs tax credit. This cap is set to expire Dec. 31, 2018. This change affects both personal and corporate income tax revenues. Corporate Income 11/1/2016 $9.1 N.A.
2016 Oklahoma Ended a gross production tax incentive for economically at-risk oil and gas leases. The measure limits the exemption to production from calendar year 2014 and provides that no claims for refunds will be paid after Dec. 31, 2016. Other 7/1/2016 $51.8 N.A.
2016 Oklahoma Enacted a Tax Commission initiative to enhance enforcement on personal income tax collections. Non-Tax 8/26/2016 $3.1 $0.0
2016 Oklahoma Enacted a Tax Commission initiative to enhance enforcement on corporate income tax collections. Non-Tax 8/26/2016 $2.2 $0.0
2016 Oklahoma Reduced time for filing claims for sales tax refund of erroneous payments. Non-Tax 8/26/2016 $8.4 $0.0
2016 Oklahoma Enacted a Tax Commission initiative to enhance enforcement on sales and use tax collections. Non-Tax 8/26/2016 $22.4 $0.0
2016 Oklahoma Enacted a Tax Commission initiative to enhance enforcement of miscellaneous tax collections. Non-Tax 8/26/2016 $10.5 $0.0
2016 Oklahoma Reissued the official state license plate with a new license plate design. Fee 8/26/2016 $13.0 $0.0
2016 Oregon Expanded the earned income tax credit. The new rate applies only to taxpayers with dependents 2 years old or younger. Increased from 8 percent of federal credit to 11 percent of federal credit. The entire credit is set to sunset on Jan. 1, 2020. Personal Income 1/1/2017 $0.0 -$5.0
2016 Oregon Increased the annual cap for the  film & video tax credit from $10 million to $14 million. The entire credit is set to sunset on Jan. 1, 2022. Personal Income 1/1/2016  -$1.8 -$4.0
2016 Oregon Modified and extended the corporate income tax credit for biomass production. Decreased the credit from $5 per wet ton to $3.50 per wet ton. The entire credit is set to sunset on Jan. 1, 2022. Corporate Income 1/1/2016 $1.6 -$4.3
2016 Oregon Increased the rate of the statewide transient lodging tax from 1 percent to 1.8 percent. Other 7/1/2016 $13.6 $14.4
2016 Pennsylvania Expanded the tax base to include Pennsylvania Lottery winnings on cash prizes. Non-cash prizes of Pennsylvania Lottery remain exempt. Personal Income 1/1/2016 $15.8 $13.6
2016 Pennsylvania Imposed a sales tax on digital downloads of books, music, photographs, games, audio, apps, canned software, satellite radio, and streaming video and audio Sales 8/1/2016 $46.9 $59.2
2016 Pennsylvania Exempted the business of producing or harvesting trees for commercial production of wood, paper, or energy products from sales tax. Sales 7/1/2017 $0.0 -$2.5
2016 Pennsylvania Introduced a cap on the current one percent vendor discount on timely filed returns. It is now capped at $300 per year or one percent of remittance, whichever is smaller. Business with taxable sales of $500,000 or less are not affected. Sales 8/1/2016 $55.5 $69.2
2016 Pennsylvania Increased tax on cigarettes by $1.00 per pack from $1.60 per pack to $2.60 per pack. Tobacco 8/1/2016 $431.1 $446.6
2016 Pennsylvania Introduced a $0.55 per ounce tax on alternative tobacco products such as smokeless tobacco and roll-your-own cigarettes with a floor minimum weight of 1.2 ounces. Tobacco 10/1/2016 (alternative tobacco); 12/1/2016 (roll-your-own cigarettes) $51.3 $81.9
2016 Pennsylvania Enacted a tax on e-cigarettes of 40 percent of the wholesale price imposed on vapor producing devices and liquid cartridges. Tobacco 10/1/2016 $13.3 $21.3
2016 Pennsylvania Increased the Bank Shares Tax rate from 0.89 percent to 0.95 percent for the calendar year beginning January 1, 2017 and each year thereafter. Other 1/1/2017 $23.5 $24.8
2016 Pennsylvania Introduced the Bank Shares Tax Edge Act Exclusions. Banks can exclude 20 percent of the book value of total equity capital of foreign subsidiaries from taxable income for the year beginning January 1, 2018. There is a five-year phase-in allowing an additional 20 percent exclusion each year. Other 1/1/2018 $0.0 -$2.9
2016 Pennsylvania Adopted numerous changes to various tax credit programs. Other Varies  -$20.9 -$49.3
2016 Pennsylvania In addition to the current table games tax of 12 percent, the state adopted a separate two percent tax on gross table game revenue. This additional rate will sunset in three years on June 30, 2019. Other 8/1/2016 $16.8 $17.7
2016 Pennsylvania Established a tax refund program for sales tax paid on computer data center equipment purchases for qualified centers. The program is capped at $5 million Other 7/1/2017 $0.0 -$5.0
2016 Pennsylvania Introduced non-recurring liquor modernization revenue through licensee surcharges, auctioning of restaurant licenses, and casino license fees. Fee 8/8/2016 $73.2 $0.0
2016 Pennsylvania Introduced a tax amnesty program. During a 60 day period within 2016/2017, delinquent taxpayers will be able to have penalties and 50 percent of interest waived on delinquencies that existed prior to December 31, 2015. Non-Tax 7/13/2016 $100.0 -$25.0
2016 Rhode Island Exempted first $15,000 of pension income, with qualifications. Personal Income 1/1/2017  -$6.3 -$13.0
2016 Rhode Island Increased the earned income tax credit to 15 percent of federal rate. The previous rate was 12.5 percent. Personal Income 1/1/2017  -$2.7 -$5.5
2016 Rhode Island Reduced the annual corporate minimum tax. This is the second consecutive budget to reduce minimum tax. The old minimum was $450, the new minimum is $400. Corporate Income 1/1/2017  -$1.6 -$3.2
2016 Rhode Island Enhanced collections for income and sales, fraud and waste IT system. Non-Tax 7/1/2016 $5.0 $5.0
2016 Rhode Island Enhanced compliance on retaliatory assessments for insurance tax. Non-Tax 7/1/2016 $1.1 $1.1
2016 Rhode Island Added additional staff and enhanced collection for personal income, business, and sales tax. Non-Tax 7/1/2016 $3.4 $3.4
2016 Rhode Island Conducted a corporate tax intercompany transfer pricing audit. Non-Tax 7/1/2016 $6.7 $0.0
2016 Rhode Island Reduced the beach fees. Fee 7/1/2016  -$1.3 -$1.8
2016 South Carolina Conformed to federal tax code. Personal Income 4/21/2016  -$7.8 N.A.
2016 South Carolina Adopted an income tax credit for qualified new jobs in the agricultural packaging industry. The credit varies based upon county designation. Personal Income 6/8/2016 N.A. -$1.5
2016 South Carolina Adopted an income tax deduction for military retirement benefits attributable to active duty service. Deduction is equal up to $17,500 of earned income for taxpayers under age 65. Personal Income 1/1/2016  -$6.5 -$9.9
2016 South Carolina Adopted an income tax deduction for the construction, purchasing, or leasing of qualified solar energy property. May not exceed $2.5 million for all taxpayers. The deduction is set to expire on Dec. 31, 2017. Personal Income 1/1/2016  -$2.5 -$2.5
2016 South Carolina Adopted an income tax credit for 25 percent of the cost of purchase and installation of certain geothermal machinery and equipment. The credit may not exceed $3,500 for each facility. This credit is set to expire on Jan. 1, 2019. Personal Income 1/1/2016  -$1.0 -$1.0
2016 South Carolina Removed the 5 percent sales tax surcharge on car rentals and heavy equipment rentals. Sales 1/1/2017  -$1.9 N.A.
2016 South Carolina Enacted an additional five years of eligibility for a multiple lot discount in certain circumstances for undeveloped acreage in subdivision lots. Old rate was fair market value of property, new rate is fair market value less interest rate charged by developers when the purchase is financed by the developer. Eligible properties in TY2009 to TY2011. This measure will sunset on Dec. 31, 2016. Property 6/6/2016 N.A. N.A.
2016 South Dakota Increased state sales tax rate by 0.5 percent, from 4 percent to 4.5 percent. This provided additional money for teacher salaries and was offset by a reduction in property taxes. Sales 6/1/2016 $107.0 N.A.
2016 South Dakota Reduced property tax rate for school district general fund levy. K-12 school property tax funding was revised. Property 1/1/2017  -$40.0 N.A.
2016 Tennessee Established a tax credit against the Hall Income Tax equal to 33 percent of the value of an investment by an angel investor, if certain conditions apply. Personal Income 1/1/2017  -$1.9 -$2.6
2016 Tennessee Enacted a reform measure that will eliminate the income tax over six years. It decreased the Hall Income Tax (HIT) rate from 6  percent to 5 percent for tax years beginning on or after Jan. 1, 2016. Also, established the legislative intent that the HIT be reduced by 1 percent annually through further enactments of general bills. The tax will be eliminated completely in tax year 2022 and beyond, for a revenue loss of $166.3 million annually. Personal Income 1/1/2016  -$27.7 -$27.7
2016 Tennessee Expanded the minimum requirement for a businesses to be considered a qualified data center for the purpose of being exempt from the sales and use tax on cooling equipment or backup power infrastructure. The minimum number of jobs required to be created decreased from 25 to 15, and the minimum capital investment required to be made decreased from $250,000,000 to $100,000,000. Corporate Income 7/1/2016  -$4.1 -$4.1
2016 Tennessee Extended the Annual Coverage Assessment Act of 2016, which establishes an annual coverage assessment on hospitals of 4.52 percent of a covered hospital’s annual coverage assessment base and is required to be paid in equal quarterly installments. No change in taxpayer liability                                                   Health Care 07/01/2016 Effective Date; 06/30/2017 Termination Date N.A. $0.0
2016 Tennessee Extended the annual nursing home assessment for an additional year.  No change in taxpayer liability. Health Care 07/01/2016 Effective Date; 06/30/2017 Termination Date N.A. N.A.
2016 Tennessee Extended the temporary $0.50 per barrel of beer tax and the temporary 0.4% tax on gross receipts to July 1, 2022, or to July  of any year following the enactment of any state or federal law that imposes mandatory deposits by consumers on beverage containers sold in TN, whichever occurs first.  No change in taxpayer liability Alcohol 6/1/2016 N.A. N.A.
2016 Tennessee Revised provisions governing overweight and overdimensional loads that are permitted and nondivisible. Old and New rates are various, and revenue will go to the Highway Fund Fee 1/1/2017 $3.7 $7.4
2016 Tennessee Made various changes to the TN Higher Education Authorization Act, including but not limited to requiring adoption of new policies and fees for authorization of postsecondary education institutions. Fee 10/1/2016  -$1.1 -$1.1
2016 Tennessee Reduced the fee for a lifetime handgun carry permit from $500 to $300 for initial applicants and $200 for existing handgun carry permit holders. Fee 1/1/2017 $2.6 $5.2
2016 Tennessee Modified the franchise and excise tax regarding current requirements to make estimated quarterly payments. Reduced the penalty for underpayments. Non-Tax 1/1/2016  -$11.8 -$5.6
2016 Tennessee Authorized terminal buildings of a commercial air carrier airport to sell packaged alcoholic beverages at retail, under certain conditions. Non-Tax 5/20/2016 $6.9 6.5
2016 Utah Amended the corporate franchise and income tax. This offers computer and computer product manufacturers the option of filing their corporate return using either single sales, double weighted sales, or the three factor formula. Corporate Income 1/1/2016  -$2.6 -$2.8
2016 Utah Adjusted severance tax calculations to exclude royalty revenue in calculation of taxable value and taxable volume. Other Retroactive to 1/1/2015  -$1.2 -$0.5
2016 Utah Amendment C- Allowed property leased by the state or a political subdivision of the state to be exempt from property tax. Constitutional Amendment C has no fiscal impact on state and local government revenue. The Amendment may result
in a reduction in leasing costs for those state or local government entities that lease tangible personal property that
becomes exempt from property tax under the Amendment.
Constitutional Amendment C may result in a slight shift in property tax burden as some previously taxable property
drops off the property tax rolls because of the property tax exemption allowed under the Amendment. For an owner of a
$250,000 residential home, the shift is estimated to result in an annual property tax increase of $0.01. For the owner of
a $1,000,000 business, the shift is estimated to result in an annual property tax increase of $0.05.
Property 11/8/2016 N.A. N.A.
2016 Vermont Adopted an ambulance provider tax at a rate of 3.3 percent. Health Care 7/1/2016 $1.2 $0.0
2016 Vermont Reduced the statewide property tax rates from $1.535 to $1.527 per $100 of assessed property value. Property 7/1/2015 N.A. $0.0
2016 Vermont Increased fuel gross receipts tax from 0.5 percent per gallon to 0.75 percent or 2 cents per gallon. Electricity is excluded from this increase. This is a temporary tax increase that is set to expire on June 30, 2021. Motor Fuel 7/1/2016 $3.8 $0.0
2016 Vermont Changed collection schedule for the fuel gross receipts tax from quarterly to monthly. Non-Tax 1/1/2017 $1.0 $0.0
2016 Vermont Changed collection schedule for the telephone property tax from quarterly to monthly. Non-Tax 1/1/2017 $1.0 $0.0
2016 Vermont Changed collection schedule for the bank franchise tax from quarterly to monthly. Non-Tax 1/1/2017 $1.8 $0.0
2016 Vermont Enacted multiple changes to the vehicle registration fees. Fee 7/1/2016 $9.9 $0.0
2016 Vermont Adopted changes to public safety fees. Fee 7/1/2016 $1.5 $0.0
2016 Vermont Increased mutual fund registration fee from $600 to $1,500. Fee 7/1/2016 $20.7 $0.0
2016 Vermont Increased broker-dealer registration fee from $60 to $85. Fee 7/1/2016 $3.3 $0.0
2016 Virginia Increased cap on existing Research and Development tax credit by $1.0 million. Created a new Research and Development tax credit for firms with R&D spending over $5.0 million annually, capped at $20.0 million a year. Increased the overall cap on credits from $6.0 million to $27.0 million per year. This tax credit applies to both personal and corporate income tax. Corporate Income 1/1/2016 $0.0 -$21.0
2016 Virginia Provision expired on July 1, 2016 that permits persons with an economic interest in coal to redeem VA Coal Employment and Production Incentive Tax Credits in excess of tax liability.  Corporate Income 1/1/2016 $0.9 $1.6
2016 Virginia Enacted a sales tax exemption for solar and wind energy equipment used by public service corps. Sales 1/1/2017  Unknown negative.  Unknown negative.
2016 Virginia Question 2- Adopted a constitutional amendment allowing a locality to exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who is killed in the line of duty. The exemption from taxation would cease if the surviving spouse remarries. The Department of Taxation indicates the impact to local revenues is currently unknown. Property 11/8/2016 N.A. N.A.
2016 Virginia Raised the annual sales threshold from $2.5 million to $10.0 million in FY 2017 and to $25.0 million in FY 2018.  The revenue loss in each year is one-time in nature, reflecting the shifting of tax revenues from June of a given fiscal year into July of the next year. Non-Tax N.A.  -$36.7 -$27.0
2016 Virginia Enhanced sales tax review by introducing additional compliance measures in the Department of Taxation  focusing on invalid sales and use tax exemption certificates related to sales tax on tobacco products. Non-Tax N.A. $0.4 $1.5
2016 Virginia Enhanced personal income tax refund review by introducing additional compliance measures in the Department of Taxation aimed at preventing personal income tax fraud. Non-Tax N.A. $3.2 $5.2
2016 Washington Expanded a business and occupation tax deduction for amounts received for providing chemical dependency services under a government-funded program.  Previously this deduction only applied to metal health services. This measure is set to expire on Jan. 1, 2020. Corporate Income 4/1/2016  -$1.9 -$2.3
2016 West Virginia Enacted a firearms training tax credit which is a new non-tax specific tax preference not to exceed $50 dollars, available to any person  who pays fees for training or applications. Personal Income 1/1/2017  -$1.0 -$1.5
2016 West Virginia Extended the Neighborhood Investment Tax Credit. The tax credit will now expire on July 1, 2021. No change in taxpayer liability. Personal Income 7/1/2016  Minimal -$3.0
2016 West Virginia Conformed to federal tax code by updating the meaning of federal taxable income and certain other terms used in West Virginia Personal Income Tax including updating Section 179 to make benefits permanent and provide for a bonus depreciation extension. Personal Income 1/1/2016  -$13.0 -$5.0
2016 West Virginia Updated the meaning of federal taxable income and extended bonus depreciation. Corporate Income 1/1/2016  -$27.0 -$10.0
2016 West Virginia Legalized the sale of fireworks and enacted a 6 percent sales tax on firework sales. Sales 6/1/2016 $0.9 $0.9
2016 West Virginia Eliminated the sales tax exemption of durable medical equipment purchased by healthcare providers. This is a temporary change which sunsets on June 30, 2018. Sales 7/1/2016 $14.0 $14.0
2016 West Virginia Increased cigarette tax by $0.65 per pack from $0.55 per pack to $1.20 per pack. Tobacco 7/1/2016 $92.4 $90.4
2016 West Virginia Increased tax on alternative tobacco products by 5 percent from 7 percent of the wholesale price to 12 percent of the wholesale price. Tobacco 7/1/2016 $4.7 $4.7
2016 West Virginia Enacted a tax on e-cigarettes. The new tax is imposed on the sales of e-cigarette liquid at a rate of 7.5 cents per mL. Tobacco 7/1/2016 $1.4 $1.8
2016 West Virginia Increased the gross receipts tax on eligible acute care hospitals from 0.72 percent to 0.74 percent. This tax is set to sunset on June 30, 2017. Health Care 7/1/2016 $15.0 $5.0
2016 West Virginia Eliminated the 5 percent behavioral health severance tax and business privilege tax imposed on health care service providers. Health Care N.A.  -$16.0  -$16.0
2016 West Virginia Enacted a 12 percent safety tax on all retail sales of newly legalized fireworks. Other N.A. $2.2 $2.2
2016 West Virginia Eliminated the Moor Fuel Tax for the railroad industry. The full effect of this credit will not be experienced until FY 2019 due to the timing of returns. Annual revenue impact for this credit is estimated to be a decrease of $4.3 million in the out years. Motor Fuel N.A. $0.0 -$1.0
2016 Wisconsin Adopted federal alternative minimum tax exemption amounts and indexing provisions. This measure was enacted in 2015. Personal Income 1/1/2017  -$6.0 -$25.4
2016 Wisconsin Increased the standard deduction for married filers. This measure was enacted in 2015. Personal Income 1/1/2016  -$20.9 -$20.9
2016 Wisconsin The fiscal impact of a 100 percent exclusion for capital gains on certain Wisconsin-based assets purchased after Dec. 31, 2010 and held for five years began to take effect. This was passed in the 2011 budget bill and the estimated cost will increase to $79.4 million annually beginning 2020-21. Personal Income 1/1/2011  -$6.0 -$22.8
2016 Wisconsin Completed the four year phase-in of the Manufacturing Agricultural Credit (MAC), which is equal to 7.5 percent of Wisconsin-based manufacturing and agricultural income beginning tax year 2016. Corporate Income 1/1/2016  -$205.8 -$205.8
2016 Wisconsin Consolidated business tax credits. This measure was enacted in 2015. Corporate Income 1/1/2016 $5.80 $0.80
2016 Wisconsin Sunset the electronic medical records tax credit for tax years beginning on or after Jan. 1, 2014. The sunset was enacted in 2013. Corporate Income 1/1/2014 $7.50 $7.50
2016 Wisconsin Created a sales tax exemption for construction materials purchased by contractors and used in construction projects for certain tax-exempt entities. This measure was enacted in 2015. Sales 1/1/2016  -$3.2 -$3.2
2016 Wisconsin Increased state park and forest admission and trail fees from $25 to $28. Fee 1/1/2016 $1.40 $1.40
2016 Wisconsin Increased state park and forest camping fees. Fee 1/1/2015 $2.90 $2.90
2016 Wyoming Enacted legislation establishing a private hospital assessment. Health Care 7/1/2016 $4.6 $4.6

Year Juridiction Description Type Effective Date Fiscal Year 2016 Fiscal Year 2017
2015 Alabama Repealed the individual zero withholding exemption certificates. Personal Income 9/1/2015 $12.0 $12.0
2015 Alabama Increased the cap from $25 million to $30 million on the scholarship granting organization credit. Corporate Income 1/1/2015 -$5.0 -$5.0
2015 Alabama Established a factor presence nexus standard for purposes of business privilege tax, income taxes and financial institution excise taxes. Corporate Income 1/1/2015 $5.0 $5.0
2015 Alabama Allowed eligible sellers to voluntarily collect, report and remit seller use tax on remote sales. Sales 10/1/2015 N.A. N.A.
2015 Alabama Applied Alabama automobile sales tax to out-of-state residents who purchase a vehicle in Alabama and whose resident state does not allow Alabama residents to purchase a vehicle in their state for first titling and registration in Alabama without the payment of tax to that state. Sales 1/1/2016 $2.0 $2.0
2015 Alabama Increased cigarette taxes to help support the Medicaid program. Tobacco 10/1/2015 $60.5 $66.5
2015 Alabama Extended the current supplemental privilege assessment and the monthly surcharge on nursing home beds.  Also added a secondary supplemental nursing facility assessment on each bed in a nursing facility. Heath Care 10/1/2015 $8.4 $8.4
2015 Alabama Created a $0/15 supplemental privilege tax on each prescription filled or refilled for an Alabama citizen and provided for an increase in the Medicaid dispensing fee paid to participating pharmacies. Heath Care 10/1/2015 $8.0 $8.0
2015 Alabama Removed the tax deferral on new motor vehicles registering for the first time. Tobacco 1/1/2016 $7.4 $2.4
2015 Alabama Increased various fees paid by producers, service representatives, brokers and adjusters  collected by the department of insurance and created a new producer annual appointment late fee. Fee 1/1/2016 $10.0 $10.0
2015 Alaska Repealed the film production tax credit.  This measure followed action taken by the governor in early 2015 to suspended the program.  The legislation adopted in 2013 authorized the credit and allowed for up to $300 million in credits over 10 years.  To date, $48.7 million has been awarded; however, an additional $32 million of projects were approved but the credits have not yet been claimed. Corporate Income    Indeterminate.  indeterminate.
2015 Alaska Imposed a new surcharge on refined fuel in the amount of $0.0095. Motor Fuel 7/1/2015 $7.5 $7.6
2015 Alaska Reduced the top bracket tax rate for life insurance policies.  The rate went from 0.1 percent to 0.08 percent of premiums over $100,000. Other 1/1/2016  No estimate.  No estimate.
2015 Arizona Adjusted income tax rate brackets for inflation annually. Personal Income 1/1/2015 -$6.1 -$9.3
2015 Arizona Exempted sales tax on electricity purchased by international operations centers. Sales 8/1/2015 N.A. -$1.3
2015 Arizona Exempted retaliatory insurance premiums from the premiums tax. Other 1/1/2016 -$1.5 N.A.
2015 Arizona Reduced the insurance premiums tax rate from 2.0 percent to 1.7 percent over 11 years. Other 1/1/2016 N.A. -$1.3
2015 Arizona Repealed the job training tax. Other 1/1/2016 -$6.5 -$6.5
2015 Arizona Approved a personal and corporate income tax and sales tax amnesty period from Sept. 1 to Oct. 30. Non-Tax 9/1/2015 $15.0 N.A.
2015 Arizona Implemented a new personal income tax fraud detection and prevention program. Non-Tax 1/1/2015 $9.3 $6.0
2015 Arizona Increased tax enforcement through the hiring of additional sales tax collectors Non-Tax 7/1/2015 $32.6 -$19.6
2015 Arkansas Increased the personal income tax exemption for capital gains from 30 percent to 50 percent. Personal Income 7/1/2015 -$6.0 -$12.0
2015 Arkansas Provided middle-income tax relief by lowering personal income tax rates.  The rate is reduced from 7 percent to 6 percent on income between $36,000 and $75,000.  The rate is reduced from 6 percent to 5 percent on income between $21,000 and $35,000. Personal Income 7/1/2015 -$23.0 -$90.0
2015 California Adopted a new EITC equal to 85 percent of the federal credit. Personal Income 6/24/2015 -$380 -$380
2015 California Expanded drought local enforcement authority by allowing water agencies to issue penalties for violations of local and state water conservation requirements but limits penalties to up to $1,000 for first violations. Fee 6/24/2015  No estimate.   No estimate.
2015 California Authorized fees on transportation of hazardous materials by rail car.  Fees to be administratively set by the office of emergency services. Fee 6/24/2015  No estimate.   No estimate.
2015 California Authorized an 18-month amnesty program that permits individuals with past due court ordered debt owed on traffic infractions prior to 2013 to pay debt at 50 percent reduction if specified eligibility criteria are met.  Certain low-income individuals can qualify for 80 percent reduction. Non-Tax 6/24/2015 $150.0   No estimate.
2015 Colorado Modified the gross conservation easement income tax credit. Personal Income 1/1/2015 -$7.0 -$7.0
2015 Colorado Authorized a  marijuana excise tax holiday as required under the constitution for new taxes if revenues exceed estimates. Other 9/16/2015 -$3.6 N.A.
2015 Colorado Approved a measure that would reduce marijuana taxes if voters rejected a proposition to allow the state to retain the additional $17 million. However, the measure passed and the reduction did not apply. Other   N.A. N.A.
2015 Connecticut Approved a partial income tax exemption for teachers' pension income equal to 10 percent in 2015, 25 percent in 2016 and 50 percent in 2017 and beyond. Personal Income 1/1/2015 -$11.8 -$20.8
2015 Connecticut Increased the income tax exemption for military pension income from 50 percent to 100 percent. Personal Income 1/1/2015 -$6.0 -$4.0
2015 Connecticut Increased the current top personal income tax rate from 6.7 to 6.9 percent and established a new top rate of 6.99 percent. Personal Income 1/1/2015 $151.5  $                                137.9
2015 Connecticut Reduced the property tax credit against the income tax from $300 to $200 and accelerated the phase-out. Personal Income 1/1/2015 $52.0  $                                100.0
2015 Connecticut Delayed the scheduled increase in the personal income tax exemption for one year. No change in taxpayer liability Personal Income 1/1/2015 $10.8 N.A.
2015 Connecticut Reduced the states EITC from 30 to 27.5 percent of the federal credit for two years. Personal Income 1/1/2015 $11.0  $                                  11.0
2015 Connecticut Allowed for the exchange of additional R&D corporate income tax credits. Corporate Income 1/1/2016 -$20.0  -$20.0
2015 Connecticut Established mandatory combined reporting for corporate income taxes.  In a December special session, this requirement was modified to cap the tax computed on a combined unitary basis from exceeding the nexus combined base tax amount by more than $2.5 million. Corporate Income 1/1/2016 $14.9  $                                  23.7
2015 Connecticut Extended the phase out of the corporate income tax surcharge of 20 percent.  The rate is 10 percent in 2018 and completely phased out in 2019. No change in taxpayer liability Corporate Income 1/1/2016 $44.4  $                                  75.0
2015 Connecticut Restricted the use of corporate tax credits from 70 percent of pre-credit tax liability to 50 percent of pre-credit tax liability. Legislation passed during the December special session modified this provision and increased the credit cap for research and development (R&D) expenditures. The cap increases each year until 70 percent of the tax may be offset by credits for tax years beginning on or after Jan. 1, 2019. Corporate Income 1/1/2015 $45.3  $                                  36.8
2015 Connecticut Limited the use of net operating losses to 50 percent of net income.  This was eased during the December special session so that combined groups with over $6 billion in unused NOLs from tax years prior to 2013 may elect to relinquish 50 percent of their NOLs incurred in tax years prior to 2015, and use the remaining amounts to reduce the combined group’s tax to $2.5 million in any income year beginning on or after Jan. 1, 2015. Corporate Income 1/1/2015 $156.3  $                                  90.1
2015 Connecticut Continued the moratorium on the issuance of new film tax credits.   No change in taxpayer liability Corporate Income 7/1/2015 $4.0  $                                     4.0
2015 Connecticut Eliminated the sales tax exemption for clothing and footwear costing less than $50. Sales 7/1/2015 $136.8  $                                142.6
2015 Connecticut Reduced the per-item price from $300 to $100 of items eligible for the sales tax holiday week. Sales 7/1/2015 $1.0  $                                     1.0
2015 Connecticut Increased the sales tax rate on luxury items from 7 percent to 7.75 percent. Sales 7/1/2015 $6.2  $                                     6.4
2015 Connecticut Applied a 1 percent sales tax to web services. Sales 10/1/2015 $7.8  $                                  10.8
2015 Connecticut Repealed the sales tax exemption for water companies. Sales 7/1/2015 $4.0  $                                     4.0
2015 Connecticut Extended the sales tax to car wash services. Sales 7/1/2015 $6.8  $                                     6.8
2015 Connecticut Repealed the sales tax exemption for certain motor vehicle parking. Sales 7/1/2015 $5.1  $                                     5.1
2015 Connecticut Increased the cigarette tax from $3.40 per pack to $3.65 per pack in FY 2016 and then $3.90 per pack in FY 2017. Tobacco 10/1/2015 $24.5  $                                  42.8
2015 Connecticut Restricted the use of tax credits against the health provider tax. Heath Care 7/1/2015 $2.8  $                                     2.8
2015 Connecticut Increased the health provider tax rate and updated the base. Heath Care 7/1/2015 $207.0  $                                207.0
2015 Connecticut Extended the health provider tax to ambulatory surgical centers. Heath Care 10/1/2015 $15.0  $                                  20.0
2015 Connecticut Established a $20 million lifetime cap on the estate and gift tax liability. Other 1/1/2016 -$4.0  -$8.0
2015 Connecticut Extended the tax credit utilization limits against the insurance premiums tax. No change in taxpayer liability Other 1/1/2015 $18.7 $18.7
2015 Connecticut Raised the probate fee for decedents' estates. Fee 7/1/2015 $5.0  $                                  11.0
2015 Connecticut Established a $75 application fee for electronic cigarette seller / manufacturer and a $400 annual fee. Fee 1/1/2016 $2.0  $                                     1.6
2015 Delaware Raised the motor vehicle document fee from 3.75 percent to 4.25 percent. Fee 10/1/2015 $9.4 $12.5
2015 Delaware Raised various motor vehicle fees. Fee 10/1/2015 $8.6 $11.4
2015 Florida Increased for one year the corporate income tax credits for brownfields cleanup. Corporate Income 7/1/2015 -$16.6 N.A.
2015 Florida Increased for one year the research and development credit against the corporate income tax. Corporate Income 7/1/2015 -$10.0 N.A.
2015 Florida Increased and extended the community contribution tax credits against the corporate income tax. Corporate Income 7/1/2015 N.A. -$3.7
2015 Florida Approved agriculture related exemptions to the sales tax. Sales 7/1/2015 -$12.4 -$13.4
2015 Florida Approved a back to school sales tax holiday in August Sales 8/7/2015 -$67.8 N.A.
2015 Florida Placed a $60,000 cap on the sales tax for boat repairs. Sales 7/1/2015 -$3.8 -$4.1
2015 Florida Approved a sales tax exemption for college textbooks for one year. Sales 7/1/2015 -$41.5 N.A.
2015 Florida Approved a sales tax exemption for gun club memberships. Sales 7/1/2015 -$1.2 -$1.2
2015 Florida Approved a measure for school support organizations that pay tax on taxable purchases; they do not have to collect tax on sales. Sales 7/1/2015 -$1.7 -$1.7
2015 Florida Extended certain enterprise zone benefits. Sales 1/1/2016 -$1.1 -$1.8
2015 Florida Increased and extended the sales tax benefit for community contributions. Sales 7/1/2015 N.A. -$21.2
2015 Florida Reduced the tax rate for communications services from 6.8 percent to 5.07 percent. Other 7/1/2015 -$207.3 -$226.1
2015 Florida Lawmakers did not fund the state's film credit program for FY 2015. Other   N.A. N.A.
2015 Florida Reduced the online procurement system fee from 1 percent to 0.7 percent. Fee 11/1/2015 -$5.5 -$0.2
2015 Georgia Increased the income tax credit for GED testing. Personal Income 1/1/2016 -$1.0 -$1.0
2015 Georgia Extended the angel investor income tax credit. No change in taxpayer liability Personal Income 1/1/2016 -$5.0 -$5.0
2015 Georgia Conformed to federal income tax code. Personal Income 1/1/2016 -$75 $105.0
2015 Georgia Approved an income tax credit for historic rehabilitation of commercial properties. Personal Income 1/1/2016 -$25.0 -$25.0
2015 Georgia Extended the income tax credit for video game production for another three years.  No change in taxpayer liability Personal Income 1/1/2016 -$12.5 -$12.5
2015 Georgia Eliminated the tax credit for alternative fuel vehicles. Personal Income 1/1/2016 $16.4 $90.1
2015 Georgia Approved a sales tax exemption for food and food ingredients donated to a food bank. Sales 7/1/2015 -$1.4 -$1.5
2015 Georgia Exempted certain qualified health centers from the sales tax. Sales 7/1/2015 -$2.2 -$2.3
2015 Georgia Converted from levying both sales and excise taxes on motor fuel to just levying excise tax of $0.26. Sales 7/1/2015 -$158.6 -$158.6
2015 Georgia Converted from levying both sales and excise taxes on motor fuel to just levying excise tax of $0.26. Motor Fuel 7/1/2015 $602.5 $656.7
2015 Georgia Levied a new hotel tax of $5 per night per room. Other 7/1/2015 $140.5 $152.9
2015 Georgia Approved a new fee on alternative fuel vehicles as part of transportation funding plan. Fee 7/1/2015 $22.3 $22.6
2015 Georgia Approved a new heavy vehicle impact fee. Fee 7/1/2015 $5.0 $5.0
2015 Hawaii Let temporary personal income tax rate increases adopted in 2009 expire at the end of 2015.  The current rates of 9 percent, 10 percent and 11 percent will drop to 8.25 percent. Personal Income 1/1/2016 -$50.0 -$50.0
2015 Hawaii Expanded the personal income tax credit for food. Personal Income 1/1/2016 N.A. -$6.7
2015 Hawaii Approved a personal income tax credit for renewable fuels. Personal Income 1/1/2016 N.A. -$3.0
2015 Hawaii Approved a personal income tax credit for cesspool upgrades and conversion. Personal Income 1/1/2016 N.A. -$5.0
2015 Idaho Conformed personal income taxes to the federal tax code. Personal Income 7/1/2015 -$17.7 N.A.
2015 Idaho Extended the personal income tax credit for donations to schools, libraries and museums. No change in taxpayer liability. Personal Income 7/1/2015 N.A. -$3.5
2015 Idaho Exempted eye glasses and contact lenses from the sales tax. Sales 7/1/2015 -$1.4 -$2.8
2015 Idaho Exempted digital streaming from the sales tax. Sales 7/1/2015 -$1.3 -$1.3
2015 Idaho Exempted hand tools from the sales tax. Sales 7/1/2015 -$1.3 -$1.3
2015 Idaho Increased the motor fuel tax from $0.25 per gallon to $0.32 per gallon. Motor Fuel 7/1/2015 $63.2 $63.2
2015 Idaho Increased motor vehicle fees. Fee 7/1/2015 $30.8 $30.8
2015 Indiana Conformed personal income taxes to the federal tax code. Personal Income 1/1/2015 -$3.0 -$0.6
2015 Indiana Increased the statute of limitations for refund claims with withheld wages from two to three years. Personal Income 7/1/2015 -$1.4 -$1.4
2015 Indiana Increased the federal civil service annuity deduction to $8,000 for TY 2015 and to $16,000 each year thereafter. Personal Income 1/1/2015 -$1.1 -$4.0
2015 Indiana Eliminated 19 income tax adjustments, deductions and credits. Personal Income 1/1/2016 $0.0 $6.0
2015 Indiana Expanded the personal income tax credit for teacher expenditures on classroom supplies up to a maximum of $100 per year. Personal Income 1/1/2015 -$6.5 -$6.5
2015 Indiana Increased the school scholarship personal and corporate income tax credit by raising the annual credit cap. Personal Income 1/1/2015  Unknown.  Unknown.
2015 Indiana Extended the business investment income tax credit and the venture capital investment credit to the end of 2020.  No change in taxpayer liability Personal Income 1/1/2015 N.A. N.A.
2015 Indiana Continued phasing in the personal income tax rate reduction adopted in 2013.  The rate goes from 3.4 percent to 3.3 percent in years 2015 and 2016.  It is reduced to 3.23 percent in 2017 and thereafter. Personal Income 1/1/2015 -$144.4 -$202.8
2015 Indiana Recoupled the corporate research expense credit with the federal research and development credit by conforming the definition of qualified business expense. Corporate Income 1/1/2016 -$2.5 -$2.5
2015 Indiana Extended the business investment income tax credit and the venture capital investment credit to the end of 2020.  No change in taxpayer liability Corporate Income 1/1/2015 N.A. N.A.
2015 Indiana Allowed the Indiana Economic Development Corporation to pay a qualified taxpayer for unused tax credits. Corporate Income 1/1/2015 -$17.0 N.A.
2015 Indiana Continued phasing in the corporate income tax rate reduction adopted in 2011 (with further reductions approved in 2014).  The rate goes from 8.5 percent to 7.0 percent in  FY 2015 and is reduced every year until it is 4.9 percent in 2022 and thereafter. Corporate Income 7/1/2015 -$145.5 -$153.8
2015 Indiana Continued phasing in the financial institutions tax rate reductions adopted in 2013 and 2014.  The rate goes from 8.0 percent in 2014 to 7.5 percent in 2015 to 7.0 percent in 2016.  It will be reduced every year until it is 4.9 percent in 2023 and thereafter. Corporate Income 1/1/2015 -$9.0 -$11.8
2015 Indiana Expands the sales tax exemption for items directly used in the production of tangible personal property to include material handling equipment purchased for the purpose of transporting material into the production process from an onsite location. Sales 1/1/2016 -$7.0 -$16.0
2015 Indiana Approved a sales tax input exemption for timber harvesting for further use in production or for sale in the ordinary course of business as processing of tangible personal property for purposes of the double direct exemption. Sales 1/1/2016 -$1.0 -$2.3
2015 Indiana Prohibited the taxation of internet access.  No change in taxpayer liability. Other 7/1/2015 -$20.0 -$20.0
2015 Indiana Decreased the effective tax base for racino slot machine wagering tax. Other 7/1/2015 -$5.0 -$5.0
2015 Indiana Provided a riverboat wagering tax credit to the operator of a casino located in Orange County. Other 7/1/2015 -$2.2 -$3.4
2015 Indiana Approved a deduction for casino licensees to deduct AGR attributable to free promotional play. Other 7/1/2015 -$24.3 -$24.3
2015 Indiana Increased the automated record keeping court fee from $5 to $19 for two years. Fee 7/1/2015 $8.4 $8.4
2015 Indiana Increased the document storage fee for courts for two years.  The fee went from $2 to $5. Fee 7/1/2015 $2.4 $1.1
2015 Indiana Raised the service of process fees collected by county sheriffs from $13 to $25. Fee 7/1/2015 $2.7 $2.7
2015 Iowa Approved a personal income tax exclusion for savings plan trusts. Personal Income 1/1/2016 $0.0 -$5.9
2015 Iowa Expanded the personal income tax credits for renewable energy. Personal Income various tax years -$0.9 -$1.1
2015 Iowa Conformed personal income taxes to the federal tax code, going back to TY 2014.  The initial impact was a revenue loss of $99 million in FY 2015, offset by revenue gains in FY 2016 and FY 2017. Personal Income 1/1/2014 $19.2 $19.7
2015 Iowa Increased the motor fuels tax by $0.10 per gallon. Motor Fuel 3/1/2015 $204.1 $202.3
2015 Iowa Adopted new motor vehicle size and weight fees. Fee 7/1/2015 $1.7 $1.7
2015 Kansas Approved an income tax package that contained several components including slowing down the scheduled rate cuts and repealing itemized deductions except those for charitable contributions, mortgage interest and property taxes paid. The package also included a low-income exclusion applicable in tax year 2016 that eliminates income tax liability for low-income taxpayers. Personal Income   $149.8 $179.7
2015 Kansas Raised the sales and use tax rate from 6.15 percent to 6.5 percent. Sales 7/1/2015 $164.2 $186.7
2015 Kansas Increased the cigarette tax rate by $0.50 per pack (from $0.79 to $1.29). Tobacco 7/1/2015 $40.4 $36.4
2015 Kansas Created a new tax on electronic cigarettes at a rate of $0.20 per milliliter of consumable material and a proportionate tax on all fractional parts thereof. Tobacco 7/1/2016 N.A. $2.0
2015 Kansas Approved a tax amnesty period from Sept. 1 through Oct. 15. Non-Tax   $30.0 N.A.
2015 Kentucky Expanded incentives for the film industry by broadening qualifications and raising incentive amounts. Corporate Income 1/1/2015 -$5.5 -$5.5
2015 Kentucky Changed the formula by which the motor fuel tax rate is calculated so that it is adjusted annually instead of quarterly.  Also increased the average wholesale price floor on which the tax rate is based, resulting in a lower gas tax rate.  The rate went from $0.276 to $0.26 per gallon. Motor Fuel 3/25/2015 -$27.3  Unknown.
2015 Kentucky Reduced the pari-mutual wagering excise tax by allowing an exemption for wagers placed during the Breeders' Cup event. Other 1/1/2015 -$1.0 -$1.0
2015 Kentucky Imposed new additional $10 fee on court costs in all criminal cases to supplement funding for a task force on internet crimes against children. Fee 6/24/2015 $1.0 $1.0
2015 Louisiana Added a new requirement to qualify for the income tax credit for taxes paid in other states. Personal Income 7/1/2015 $34.0 $34.0
2015 Louisiana Limited eligibility to receive the $25 child tax credit if taxpayers claims deduction for private school tuition. Personal Income 1/1/2015 $2.3 $2.3
2015 Louisiana Reduced selected corporate tax credits by 28 percent for three years. Corporate Income 7/1/2015 $31.5 $33.5
2015 Louisiana Reduced selected corporate tax deductions and exclusions by 28 percent for three years. Corporate Income 7/1/2015 $114.0 $114.0
2015 Louisiana Eliminated the tax carry-back deduction of net operating losses. Corporate Income 7/1/2015 $29.0 $29.0
2015 Louisiana Reduced selected tax rebates by 20 percent, which primarily affects the quality jobs and enterprise zone programs. Corporate Income 7/1/2015 $5.0 -$0.9
2015 Louisiana Allowed a corporate income tax credit for local ad valorem tax paid on inventory to offset state tax liability and refunds 75 percent of the balance of the credit.  The remaining 25 percent of the credit is allowed to be carried forward for five years.  Filers with less than $10,000 of credit are exempt, and a R&D credit is converted from a refundable credit to a nonrefundable credit with a five-year carry-forward.  Prior to this bill, taxpayers could take a credit against their Louisiana income taxes equal to the amount of inventory taxes they paid, with any excess credit being fully refundable. Under the new law, only 75 percent of such excess is refundable. Corporate Income 7/1/2015 $129.0 $138.0
2015 Louisiana Capped the solar tax credit program. Corporate Income 7/1/2015 $19.0 $13.0
2015 Louisiana Capped the realizations of credits and transfers to the state at $180 million per year for the next three years. Corporate Income 7/1/2015 $77.0 $70.0
2015 Louisiana Created a pilot program granting a deduction for 50 percent of the wages paid to qualified disabled individuals for the first four continuous months of employment, dropping to 30 percent for all months after. Corporate Income 7/1/2015 -$12.5 -$25.0
2015 Louisiana Suspended the sales tax exemption for business utilities for one year.  The rate is 1 percent. Sales 7/1/2015 $107.2 N.A.
2015 Louisiana Increased the tax on cigarettes by $0.50 per pack and subjects vapor products to a tax of $0.05 per milliliter of consumable nicotine solution. Tobacco 7/1/2015 $106.4 $107.4
2015 Louisiana Provided for equivalency of the Louisiana special fuels tax with the gasoline tax on motor vehicles that operate on the highways using liquefied natural gas, liquefied petroleum gas, or compressed natural gas. Motor Fuel 7/1/2015 $6.0 $6.0
2015 Louisiana Increased the cost of a vehicle certificate of title from $18.50 to $68.50. Fee 7/1/2015 $59.5 $59.5
2015 Maine Approved an income tax package that reduces the rate from &.95 percent to 7.15 percent over four years, makes various other changes and fully exempts military pensions from state income tax. Personal Income 1/1/2016 -$62.3 -$178.8
2015 Maine Partially conformed to the federal code and implemented a state capital investment income tax credit beginning in 2014. Personal Income 2/12/2015 -$13.1 -$1.0
2015 Maine Partially conformed to the federal code and implemented a state capital investment corporate income tax credit beginning in 2014. Corporate Income 2/12/2015 -$3.7 -$0.9
2015 Maine Made permanent the 2014-2015 temporary sales tax increase. No change in taxpayer liability Sales 7/1/2015 $84.7 $86.8
2015 Maine Made permanent the 2014-2015 temporary meals tax increase, maintains the temporary lodging tax increase until 12-31-15 then increases it permanently. No change in taxpayer liability Sales 7/1/2015 $35.8 $44.8
2015 Maine Expanded the definition of taxable food. Sales 7/1/2015 $4.4 $9.5
2015 Maine Increased the service provider tax and expanded the base. Other 1/1/2016 $7.8 $13.8
2015 Maine Increased the estate tax exclusion from $2.2 million to $5.5 million for estates of decedents dying in calendar year 2016 and after. Other 1/1/2016 N.A. -$14.3
2015 Maryland Expanded the military retirement income exemption for taxpayers 65 years of age and older.  The exemption went from $5,000 to $10,000. Personal Income 7/1/2015 -$2.7 -$2.9
2015 Maryland Extended the film production activity credit. No change in taxpayer liability. Corporate Income 7/1/2015 $0.0 -$25.0
2015 Maryland Adopted legislation to clarify the sales tax imposed on accommodations. Sales 7/1/2015 $1.0 $1.0
2015 Maryland Approved a tax amnesty period from Sept. 1 through Oct. 30. Non-Tax   $11.4 $3.6
2015 Massachusetts Increased the earned income tax credit (EITC) for personal income taxpayers from 15 percent to 23 percent of the federal credit. Personal Income 1/1/2016 N.A. -$72.5
2015 Massachusetts Implemented an income tax rate reduction as a result of previous trigger legislation. The rate went from 5.2 percent to 5.15 percent on Jan. 1, 2015.  The rate will be further reduced to 5.10 percent on Jan. 1, 2016.  Personal Income 1/1/2015 -$145 -$145
2015 Massachusetts Delayed implementation of a tax credit for publicly traded companies.  No change in taxpayer liability Corporate Income 1/1/2015 $76.0 $76.0
2015 Massachusetts Approved a weekend sales tax holiday on most purchases under $2,500 in mid August. Sales 8/1/2015 -$25.0 N.A.
2015 Massachusetts Enacted legislation (in response to a ballot  measure approved by voters in November 2014) that repeals gas tax indexing. Prior to repeal, the gas tax rate was to be adjusted at the beginning of each calendar year by the percentage, if any, by which the Consumer Price Index for the preceding year exceeded the Consumer Price Index for the calendar year that ended before such preceding year.  Legislation to establish indexing was enacted in 2013 that would have gone into effect in 2015. Motor Fuel 1/1/2015 N.A. N.A.
2015 Massachusetts Implemented a tax amnesty period for corporate taxes. Non-Tax 1/1/2015 $15.0 N.A.
2015 Michigan Enacted a new ambulance quality assurance assessment program. Heath Care Not Specified $4.0 N.A.
2015 Michigan Enacted legislation that will roll back the individual tax rate in any year that state revenue exceeds 1.425 times the rate of inflation, beginning in 2023. Personal Income 1/1/2023 N.A. N.A.
2015 Michigan Approved new food safety fees. Fee   $2.4 N.A.
2015 Michigan Increased the air emissions fee (per ton) Fee   $1.2 N.A.
2015 Minnesota Allowed a personal income deduction for educator classroom expenses up to $250 as part of package to conform to the federal code. Personal Income 1/1/2014 -$1.2 $0.0
2015 Minnesota Allowed a personal income deduction for qualified tuition and related expenses as part of package to conform to the federal code. Personal Income 1/1/2014 -$2.1 $0.0
2015 Minnesota Excluded debt income on principal residence as part of package to conform to the federal code resulting in a $9.5 million reduction for FY 2015. Personal Income 1/1/2014 $0.0 $0.0
2015 Minnesota Approved tax free IRA distributions, up to $100,000 to certain public charities for individuals aged 70.5 and older. Personal Income 1/1/2014 -$0.7 -$0.7
2015 Minnesota Partially conformed to federal code expense schedule with 80 percent addback and 5-year recovery. Personal Income 1/1/2014 $4.8 $0.2
2015 Minnesota Disallowed the working family income tax credit for non-residents. Personal Income 1/1/2015 $5.1 $5.2
2015 Minnesota Conformed to federal corporate tax code by allowing 50 percent bonus depreciation with 80 percent addback and 5-year recovery period. Corporate Income 1/1/2014 $11.4 -$0.7
2015 Minnesota Delayed implementation of certain sales tax exemption for one year. No change in taxpayer liability Sales 1/1/2017 $8.4 $11.4
2015 Minnesota Changed the fees for cosmetologist licenses. Fee 7/1/2015 $1.2 $1.2
2015 Mississippi Authorized a new savings account product for catastrophes and exempted contributions and distributions from the personal income tax. Personal Income 1/1/2015  Unknown.  Unknown.
2015 Mississippi Approved a tax credit against income taxes for taxpayers who employ certain veterans.  The amount is capped at $1 million annually. Personal Income 1/1/2015 -$1.0 -$1.0
2015 Mississippi Provided a corporate income tax credit for inventory taxes paid.  This is being phased in over a four-year period that began in FY 2014. Corporate Income 7/1/2013 -$21.0 -$126.0
2015 Mississippi Exempted hearing aids from the sales tax. Sales 7/1/2015 -$5.8 -$5.8
2015 Mississippi Eliminated the state portion of the alcoholic beverage license tax and retained the local portion. Alcohol 7/1/2015 -$1.8 -$1.8
2015 Mississippi Repealed the state motor vehicle inspection law and fee. Fee   -$3.6 -$3.6
2015 Missouri Implemented the final phase down of the corporate franchise tax so that the rate is now 0. Corporate Income 1/1/2015 -$16.5 N.A.
2015 Montana Provided personal income tax credits for contributions to public and private schools. Personal Income 1/1/2016 N.A. -$4.3
2015 Nebraska Increased the tax credit for angel investors. Corporate Income 6/1/2015 -$1.0 -$1.0
2015 Nebraska Exempted purchases and admissions by zoos and aquariums from the sales tax. Sales 1/1/2016 -$0.8 -$1.9
2015 Nebraska Increased the motor fuel tax over four years.  The rate will be phased up from current rate of 10.3 cents per gallon to 16.3 cents per gallon in 2019. Motor Fuel 1/1/2016 $6.7 $25.4
2015 Nebraska Changed the property tax reappraisal cycle from a six-year cycle to a two-year cycle. Property   $10.9 N.A.
2015 Nevada Restructured the modified business tax-general business (general businesses exclude financial and mining businesses), which was scheduled to sunset.  The tax rate went up from 1.17 percent to 1.475 percent and the exemption for taxable wages was decreased from $85,000 to $50,000 per quarter.  The legislation also removed mining businesses from the tax base. Corporate Income 7/1/2015 $268.0 $281.4
2015 Nevada Restricted the modified business tax on mining business so that they are required to pay the net proceeds of mineral tax instead of the modified business tax on general business. Under the new provisions, all quarterly taxable wages are taxed at 2.0 percent. Corporate Income 7/1/2015 $6.5 $6.5
2015 Nevada Approved a commerce tax on the gross revenue of each business entity whose Nevada gross revenue exceeds $4 million in a fiscal year.  There are 26 different rates based on different industry codes, ranging from 0.051 percent to 0.331 percent. Corporate Income 7/1/2015 $119.8 $119.8
2015 Nevada Approved a new commerce tax credit, which is allowed against the modified business tax due during the fiscal year not to exceed 50 percent of the commerce tax paid for the preceding fiscal year. Corporate Income 7/1/2016 N.A. -$59.3
2015 Nevada Extended the local school support sales tax increase of 0.35 percent that was scheduled to sunset on June 30, 2015. No change in taxpayer liability Sales 7/1/2015 $183.6 $193.7
2015 Nevada Raised the cigarette tax by $1 per pack.  The rate went from $0.80  to $1.80 per pack. Tobacco 7/1/2015 $96.9 $95.4
2015 Nevada Imposes a new 3 percent excise tax on the fare charged by a transportation network company (Uber and Lyft), a common motor carrier of passengers or a taxicab. Other 8/28/2015 $13.7 $22.9
2015 Nevada Raised the business license fee to $500 per year for corporations. Fee 7/1/2015 $63.1 $64.3
2015 Nevada Increased commercial recording fees. Fee 7/1/2015 $2.8 $2.8
2015 New Hampshire Cut the business profits tax rate from 8.5 percent to 8.2 percent. Corporate Income 1/1/2016 -$2.9 -$12.0
2015 New Hampshire Cut the business enterprise tax rate from 0.75 percent to 0.72 percent. Corporate Income 1/1/2016 -$2.2 -$9.1
2015 New Hampshire Increased from $2 million to $7 million the total cap on the R & D tax credit. Corporate Income 7/1/2017 N.A. N.A.
2015 New Jersey Increased the EITC from 20 percent to 30 percent of federal credit. Personal Income 1/1/2015 -$122 -$125
2015 New Mexico Extended the sustainable building tax credit against the personal and corporate income tax.  It was scheduled to  sunset on Dec. 31, 2016.  No change in taxpayer liability. Personal Income 1/1/2017 N.A. N.A.
2015 New Mexico Modified the calculation of net win with regard to gaming revenue sharing compacts.  Other 7/1/2015 $10.0 $9.4
2015 New York Extended the current limitations on itemized deductions for those with incomes exceeding $1 million. No change in taxpayer liability. Personal Income 1/1/2016 $0.0 $70.0
2015 New York Increased the cap for the urban youth jobs program tax credit. Corporate Income 12/31/2017 $0.0 -$10.0
2015 New York Extended the brownfields tax credit. No change in taxpayer liability. Corporate Income 4/1/2015 $0.0 $0.0
2015 New York Exempted aviation aircraft from the sales and use tax. Sales 9/1/2015 -$10.0 -$10.0
2015 New York Approved a partial sales and use tax exemption on vessels with a purchase price in excess of $230,000. Sales 6/1/2015 $0.0 $0.0
2015 New York Exempted vendors and purchasers that are covered companies within the Dodd-Frank Protection Act, from sales tax on tangible property sold/distributed between said entities. Sales 7/12/2015 $0.0 $0.0
2015 New York Implemented second year of a 5-year phase-in to increase the estate tax exemption threshold.  The exemption increases from $2,062,500 in FY 2015 to $3,125,000 in FY 2016. Other 4/1/2015 -$125 -$230
2015 New York Eliminated the Department of State corporate filing fee. Fee 1/1/2016 -$2.0 -$2.0
2015 North Carolina Adopted a personal income tax package that: 1.) lowered the rate from 5.75 percent to 5.499 percent, beginning in tax year 2017; 2.) Increased the standard deduction beginning in tax year 2016; and 3.) Allowed 1040 Schedule A medical deductions, beginning in tax year 2015. Personal Income Various -$117.3 -$437.1
2015 North Carolina Phased-in single sales factor apportionment formula. Corporate Income 1/1/2016 -$7.9 -$12.0
2015 North Carolina Repealed the bank privilege tax. Corporate Income 1/1/2016 -$12.0 -$12.0
2015 North Carolina Expanded the sales tax base to include service charges on repairs, maintenance and installation of tangible personal property. Sales 3/1/2016 $44.5 $159.5
2015 North Carolina Exempted aviation fuel from the sales tax. Sales 7/1/2016 -$7.5 -$15.0
2015 North Carolina Exempted motorsports fuel and parts from the sales tax. Sales 7/1/2016 $0.0 -$1.9
2015 North Carolina Changed to formula used to calculate the tax on motor fuels. Motor Fuel 7/1/2015 -$30.6 -$28.6
2015 North Dakota Reduced personal income tax rates by 10 percent. Personal Income 1/1/2015 -$43.5 -$43.5
2015 North Dakota Approved a personal income tax credit for contributions to a housing incentive fund. Personal Income 8/1/2015 -$15.0 $0.0
2015 North Dakota Reduced corporate income tax rates by 5 percent. Corporate Income 1/1/2015 -$11.5 -$11.5
2015 North Dakota Approved a corporate income tax credit for contributions to a housing incentive fund. Corporate Income 8/1/2015 -$15.0 $0.0
2015 North Dakota Approved an alternate income apportionment method for calculating corporate income tax. Corporate Income 8/1/2015 -$7.5 -$7.5
2015 North Dakota Approved corporate income tax credits for renaissance zones. Corporate Income 8/1/2015 -$1.0 -$1.0
2015 North Dakota Reduced the oil extraction tax from 6.5 percent to 5 percent and removed various exemptions.  This measure removed contingent rate reductions and exemptions that were triggered by changes in oil prices. Other 1/1/2016  Indeterminate.  Indeterminate.
2015 Ohio Continued phasing down personal income tax rates. Personal Income 1/1/2015 -$909.4 -$648.3
2015 Ohio Enhanced the small business income tax deduction by exempting the first $250,000 of business income and imposing a 3 percent tax on income over $250,000. Personal Income 1/1/2015 -$258 -$443
2015 Ohio Implemented means testing for retirement income tax credit and senior citizen credit so that credits are available only to taxpayers with Ohio taxable income below $100,000. Personal Income 1/1/2015 $24.9 $25.5
2015 Ohio Approved an exemption from the commercial activity tax for certain health and beauty product supply chain receipts. Corporate Income 1/1/2015 -$5.0 -$3.0
2015 Ohio Approved a sales tax exemption for repair related rental car expenses. Sales 7/1/2015 -$2.4 -$2.7
2015 Ohio Approved a sales tax exemption for sanitation services provided to a meat processing facility. Sales 7/1/2015 -$1.7 -$2.6
2015 Ohio Changed the criteria for determining substantial nexus for out-of-state sellers. Sales 7/1/2015 $25.0 $25.0
2015 Ohio Increased the tax rate on cigarettes from $1.25 per pack to $1.60 per pack. Tobacco 7/1/2015 $208.6 $170.3
2015 Ohio Continued the hospital assessments for two more years. No change in taxpayer liability. Heath Care 10/1/2015 $582.9 $613.4
2015 Ohio Extended various sunsetting EPA fees for another two years. No change in taxpayer liability. Fee 7/1/2016 $0.0 $81.0
2015 Oklahoma The revenue trigger was met resulting in a reduction in the top marginal individual income tax rate from 5.25 percent to 5 percent, beginning with tax year 2016. Personal Income 1/1/2016 -$57 -$147
2015 Oregon Extended a number of income tax credits that were scheduled to sunset. No change in taxpayer liability Personal Income 1/1/2016 -$40 -$41.0
2015 Oregon Allowed some income tax credits to sunset. Personal Income 1/1/2015 $13.5 $13.7
2015 Oregon Disallowed tax credits to be used against corporate minimum tax. Corporate Income 1/1/2015 $9.2 $10.0
2015 Oregon Extended the $0.50 per bottle of spirits surcharge. No change in taxpayer liability Alcohol 7/1/2015 $7.3 $7.5
2015 Oregon Exempted certain intangible property of communications companies from the property tax (centrally assessed). Other 10/1/2015 -$7.8 -$8.0
2015 Rhode Island Approved a partial social security exemption from the income tax. Personal Income 1/1/2016 -$9.3 -$19.5
2015 Rhode Island Increased the allowable EITC from 10 percent to 12.5 percent refundable. Personal Income 1/1/2016 -$3.0 -$6.4
2015 Rhode Island Reduced the corporate minimum tax. Corporate Income 1/1/2016 -$1.6 -$3.3
2015 Rhode Island Eliminated the sales tax levied on commercial energy. Sales 7/1/2015 -$24.4 -$25.0
2015 Rhode Island Eliminated the sales tax on wine and liquor. Sales 7/1/2015 -$14.3 -$14.9
2015 Rhode Island Expanded the sales tax to vacation home rentals, room resellers, unlicensed rentals and small B&Bs. Sales 7/1/2015 $7.1 $7.4
2015 Rhode Island Increased the cigarette tax $0.25 per pack.  The rate went from $3.50 to $3.75 per pack. Tobacco 8/1/2015 $7.1 $7.0
2015 Rhode Island Made the temporary excise tax on beer, wine and liquor permanent.  It was scheduled to expire on June 30, 2015. No change in taxpayer liability Alcohol 7/1/2015 $6.5 $6.5
2015 Rhode Island Increased the gas tax by $0.01 per gallon. The rate went from $0.33 to $0.34 per gallon. Motor Fuel 7/1/2015 $4.4 $4.4
2015 Rhode Island Eliminated surcharges for imaging and outpatient surgical center services. Heath Care 7/1/2015 -$2.3 -$2.3
2015 South Carolina Adopted an educational income tax credit for exceptional needs children in the amount of $10,000 per child up to $12 million cumulatively. Personal Income 7/1/2015 -$12.0 -$12.0
2015 South Carolina Approved a sales tax exemption for the sale of children's clothing sold to private charitable organizations for distribution to needy children. Sales 1/1/2016 -$0.7 -$1.4
2015 South Dakota Increased the motor fuel tax from $0.22 per gallon to $0.28 per gallon. Motor Fuel 4/1/2015 $39.0 $39.0
2015 South Dakota Increased the motor fuel tax on ethyl alcohol and methyl alcohol from $0.08 per gallon to $0.14 per gallon. Motor Fuel 4/1/2015 $2.3 $2.3
2015 South Dakota Raised the motor vehicle excise tax from 3 percent to 4 percent. Other 4/1/2015 $27.0 $27.0
2015 South Dakota Revised the levy authority for county highways and bridges. The old levy was $1.20 per $1,000 of assessed value and the new levy rates vary based on assessed value of the county. Property   N.A. N.A.
2015 South Dakota Increased various motor vehicle registration fees by 20 percent. Fee 4/1/2015 $15.0 $2.0
2015 South Dakota Authorized counties the ability to increase the wheel tax from $4 to $5 per wheel. Fee 4/1/2015  Unknown.  Unknown.
2015 Tennessee Modified the franchise and excise tax to establish an expiration date for multiple tax credits and expanded the definition of industrial machinery and qualified business enterprises for the purpose of tax credits and extended the jobs tax credit. Corporate Income 7/1/2015 -$2.7 -$4.4
2015 Tennessee Enacted a revenue modernization act that defines nexus, moved to a triple-weighted sales factor for apportionment, implemented market-based sourcing and implemented click-through nexus for sales tax purposes. Corporate Income Various $17.2 -$6.2
2015 Tennessee Exempted diabetic testing supplies from the sales tax. Sales   -$1.7 -$1.7
2015 Tennessee Capped the amount of sales tax imposed on a person's use, consumption or storage of aviation fuel that is used in the operation of airplane or aircraft motors. Sales 7/1/2015 -$4.7 -$10.3
2015 Tennessee Renewed the annual hospital assessment of 4.52 percent.  No change in taxpayer liability Heath Care 7/1/2015 $449.8 N.A.
2015 Tennessee Extended the expiration of the 5.5 percent tax on the monthly gross receipts of an intermediate care facility for an additional two years. No change in taxpayer liability Heath Care 7/1/2015 $11.4 $11.4
2015 Tennessee Extended the annual nursing home assessment for an additional year. No change in taxpayer liability Heath Care 7/1/2015 $107.1 N.A.
2015 Tennessee Increased from 5.5 percent to 6 percent the tax imposed on the gross amount of all dollars collected from enrollees in a health maintenance organization (HMO). Heath Care 7/1/2015 $33.7 $33.7
2015 Tennessee Increased the fee for recording liens, encumbrances and mortgages on certificates of title from $5.50 to $11.00 Fee 7/1/2015 $6.1 $6.1
2015 Tennessee Changed driver licenses to a validity period of 8 years. Fee 1/1/2016 $1.2 $3.3
2015 Tennessee Authorized the department of transportation to issue a special permit for overweight vehicles. Fee 7/1/2015 $1.4 $1.4
2015 Tennessee Imposed new insurance coverage failure fees. Fee 7/1/2015 $5.6 $7.3
2015 Tennessee Authorized a new fee structure for recreational permits, which is a complete redesign of the department of agriculture's fee structure. Fee 7/1/2015 $5.6 $5.6
2015 Tennessee Created an new lifetime handgun carry permit of $500. Fee 7/1/2015 $1.5 $1.5
2015 Tennessee Imposed a new tire environmental fee on each purchase of a new motor vehicle to be titled and registered in Tennessee. Fee 10/1/2015 $1.1 $1.5
2015 Texas Reduced the business franchise tax rate. Corporate Income 1/1/2016 -$1268.5 -$1297.4
2015 Texas Approved a sales tax exemption for services provided by a public insurance adjuster. Sales 10/1/2015 -$1.0 -$1.0
2015 Texas Approved a sales tax exemption for the resale of a computer program to a provider of internet hosting services. Sales 9/1/2015 -$1.5 -$1.5
2015 Texas Approved a sales tax free weekend for emergency supplies and hurricane-proofing materials. Sales 9/1/2015 -$1.1 -$1.2
2015 Texas Approved a sales tax free weekend for certain water conserving products. Sales 10/1/2015 -$3.7 -$4.0
2015 Texas Approved a motor vehicle sales tax exemption for vehicles operated by a commercial transportation services company under a contract with schools. Sales 9/1/2015 -$2.0 -$2.0
2015 Texas Increased the homestead exemption from $15,000 to $25,000. Property   -$616 N.A.
2015 Texas Excluded certain partnerships and professional organizations from fees on certain reports. Fee 9/1/2015 -$2.4 -$2.4
2015 Texas Reduced the fee on the delivery of certain petroleum products. Fee 9/1/2015 -$10.8 -$10.8
2015 Texas Reduced the diesel surcharge assessment on the sale, lease or rental of certain off-road equipment. Fee 9/1/2015 -$15.2 -$17.3
2015 Texas Eliminated $200 professional fees. Fee 9/1/2015 -$125.1 -$126.5
2015 Utah Approved a new county option sales tax in the amount of 0.25 percent for transportation.  This is part of a bigger tax reform measure. Sales 7/1/2015 N.A. $145.7
2015 Utah Authorized a city/town local option sales tax of up to .5 percent if a new correctional facility is built in its boundaries. Sales 7/1/2015  Unknown.  Unknown.
2015 Utah Repealed the current 24.5 per gallon excise tax on motor fuel and shifted to a 12 percent tax on average rack price (with a floor price of $2.45 and a ceiling of $3.33) Motor Fuel 1/1/2016 $21.9 $75.4
2015 Utah Approved a new variable rate assessment on ambulance service providers (restricted funds). Heath Care 7/1/2015 $10.7 $10.7
2015 Utah Approved a new variable rate nursing home assessment (restricted funds). Heath Care 7/1/2015 $3.9 $3.9
2015 Utah Increased the basic property tax levy increment rate from .001477 to .001764. Property   $75.0 N.A.
2015 Vermont Approved a new income tax measure that excludes state and local income tax deductions from state itemized deductions and caps all remaining deductions at 2.5 times the standard deduction (excluding medical and charitable deductions).  The measure also applies a 3 percent minimum tax for adjusted incomes greater than $150,000. Personal Income 1/1/2015 $22.9  No estimate.
2015 Vermont Expanded the sales tax base to include soft drinks. Sales 7/1/2015 $7.3  No estimate.
2015 Vermont Exempted prepackaged software that is accessed remotely (cloud) from the sales tax. Sales 5/28/2015 -$2.3  No estimate.
2015 Vermont Raised tobacco taxes.  The tax rate on cigarettes was increased from $2.75 per pack to $3.08 per pack. Tobacco 7/1/2015 $3.2  No estimate.
2015 Vermont Approved a 0.2 percent surcharge on the real estate transfer tax. Other 7/1/2015 $5.3  No estimate.
2015 Virginia Lowered the personal and corporate income tax credit for land preservation from $100 million annually to $75 million.  Also reduced the credit amount that can be claimed on each annual tax return for two years. This was part of a bigger tax preference reform proposal. Personal Income 7/1/2015 $22.4 $22.4
2015 Virginia Consolidated three existing sales tax holidays (school items, energy efficiency items and hurricane preparedness items) into the same three-day period in August.  Also added a sunset date in three years. This measure was part of a bigger tax preference reform proposal. Sales 7/1/2015 $1.0 $1.0
2015 Virginia Raised the handling fee on alcoholic beverages from $1 to $2 per case, increased the markup on mini alcohol bottles from 49 percent to 69 percent and rounded up the price at the shelf. Alcohol 1/1/2015 $9.5 $9.8
2015 Virginia Increased the motor fuel tax rate from 3.5 percent of wholesale price to 5.1 percent of wholesale price due to failure of Congress to authorize states to collect remote sales tax by Jan. 1, 2015.  This was part of the 2013 transportation funding legislation. Motor Fuel 1/1/2015  None.  None.
2015 Virginia Continued phasing in the motor vehicle titling tax as determined by the 2013 transportation funding measure.  The rate goes from 3 percent to 4.15 percent in FY 2016. Other 7/1/2015 $228.0 $246.3
2015 Virginia Reduced the threshold for accelerating sales tax collections from July to June.  Threshold was lowered from $26 million in taxable sales to $2.5 million in taxable sales. Non-Tax 3/1/2015 $18.6  Unknown.
2015 Washington Extended the B&O tax exemption on food processors. No change in taxpayer liability Corporate Income 7/1/2015 -$6.1 -$6.6
2015 Washington Extended the B&O tax preferences for the aluminum industry for another 10 years. No change in taxpayer liability Corporate Income 1/1/2017 $0.0 -$2.7
2015 Washington Reduced the public utility tax rate for log hauling. Corporate Income 9/1/2015 -$0.8 -$1.0
2015 Washington Increased the B&O tax on royalty income. Corporate Income 8/1/2015 $13.9 $17.5
2015 Washington Applied an economic nexus standard to wholesale sales from out of state companies as it applies to B&O tax. Corporate Income 9/1/2015 $12.0 $33.4
2015 Washington Eliminated the ability of certain software manufacturers to take the sales tax exemption for manufacturing equipment and sales. Sales 8/1/2015 $25.7 $31.5
2015 Washington Adopted a click through nexus standard that requires some out of state sellers to collect sales taxes. Sales 9/1/2015 $11.8 $16.5
2015 Washington Extended the sales tax exemption for data center servers.  No change in taxpayer liability Sales 7/1/2015 -$4.2 -$8.3
2015 Washington Approved a sales tax deferral on five manufacturing facilities as a pilot program. Sales 7/1/2015 -$3.2 N.A.
2015 Washington Changed the marijuana tax structure from 25 percent of gross sales on producer, processors and retailers to 37 percent on the end consumer.  Expected to be revenue neutral. Other 7/1/2015 $0.0 $0.0
2015 Washington Increased the gas tax rate from $0.375 per gallon to $0.445 per gallon on Aug. 1, 2015 to $0.494 per gallon on Jul. 1 2016. Motor Fuel 8/1/2015 $220.5 $375.0
2015 West Virginia Terminated the strategic research and development income tax credit for investment or expenditures made on or after Jan. 1, 2014. Corporate Income 1/1/2014 $4.0 $4.0
2015 West Virginia Increased the tax rate and extended the expiration date on eligible acute care hospitals. Heath Care 7/1/2015 $20.7 $6.7
2015 Wisconsin Increased the standard deduction for married filers. Personal Income 1/1/2016 N.A. -$20.9
2015 Wisconsin Adopted federal AMT exemption amounts and indexing provisions. Personal Income 1/1/2017 N.A. -$6.0
2015 Wisconsin Adopted the federal deduction for teacher expenses at the state level. Personal Income 1/1/2015 -$1.1 -$1.1
2015 Wisconsin Approved a one-time decrease in the manufacturing and agricultural corporate income tax credit. Corporate Income 1/1/2015 $16.8 N.A.
2015 Wisconsin Repealed the corporate income tax exclusion for the hiring of new employees. Corporate Income 1/1/2015 $2.7 $2.7
2015 Wisconsin Consolidated business tax credits. Corporate Income 1/1/2016 $2.3 $5.8
2015 Wisconsin Delayed the state date for private label credit card refund provisions that was scheduled to take effect in FY 2016, but was postponed for two years. No change in taxpayer liability Sales 7/1/2017 $10.7 $11.1
2015 Wisconsin Increased state park and forest admission and trail fees. Fee 1/1/2016 $0.8 $1.4
2015 Wisconsin Increased state park and forest camping fees. Fee 7/1/2015 $2.7 $2.8

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