FTA Government Relations

Here is the latest federal and state government information that directly impacts state tax administrators. This page will be updated as more information becomes available. We’ll include        FTA-provided analysis and educational tools to support you! 

2022 ‘State of the State’ Addresses 

Alabama: Governor Kay Ivey; Date:January 10.Link to speech 

Alaska: Governor Mike Dunleavy; Date: January 25. Link to speech 

Arizona: Governor Doug Ducey; Date: January 10.Link to speech 

Arkansas: Governor Asa Hutchinson; Date: TBD                      

California: Governor Gavin Newsom; Date: TBD                

Colorado: Governor Jared Polis; Date: January 13.Link to speech  

Connecticut: Governor Ned Lamont; Date: TBD                      

Delaware: Governor John Carney; Date: January 20Link to speech 

Florida: Governor Ron DeSantis; Date:January 11.Link to speech  

Georgia: Governor Brian Kemp; Date:January 13.Link to speech  

Hawaii: Governor David Ige; Date:January 24. Link to speech  

Idaho: Governor Brad Little; Date:January 10.Link to speech           

Illinois: Governor J.B. Pritzker; Date:February 2         

Indiana: Governor Eric Holcomb; Date:January 11. Link to speech  

Iowa: Governor Kim Reynolds; Date:January 11Link to speech 

Kansas: Governor Laura Kelly; Date:January 11. Link to speech        

Kentucky: Governor Andy Beshear; Date:January 5. Link to speech   

Louisiana: Governor John Bel Edwards; Date:March 14        

Maine: Governor Janet Mills; Date: TBD         

Maryland: Governor Larry Hogan; Date:February 2              

Massachusetts: Governor Charlie Baker; Date: January 25. Link to speech 

Michigan: Governor Gretchen Whitmer;Date: January 26       

Minnesota: Governor Tim Walz; Date: TBD  

Mississippi: Governor Tate Reeves; Date: TBD                        

Missouri: Governor Michael Parson; Date:January 19. Link to speech

Montana: Governor Greg Gianforte; No address        

Nebraska: Governor Pete Ricketts; Date:January 13.Link to speech  

Nevada: Governor Steve Sisolak; No address              

New Hampshire: Governor Chris Sununu; Date: TBD                         

New Jersey: Governor Phil Murphy; Date:January 11. Link to speech   

New Mexico: Governor Michelle Lujan Grisham; Date: January 18Link to speech

New York: Governor Kathy Hochul; Date:January 5. Link to speech  

North Carolina: Governor Roy Cooper; Date: TBD  

North Dakota: Governor Doug Burgum; Date:Postponed      

Ohio: Governor Mike DeWine; Date: TBD  

Oklahoma: Governor Kevin Stitt; Date:February 7     

Oregon: Governor Kate Brown; Date: TBD                  

Pennsylvania: Governor Tom Wolf; Date:February 8             

Rhode Island: Governor Dan McKee; Date: January 18. Link to speech 

South Carolina: Governor Henry McMaster; Date:January 19. Link to speech

South Dakota: Governor Kristi Noem; Date:January 11.Link to speech        

Tennessee: Governor Bill Lee; Date:January 31         

Texas: Governor Greg Abbott; No address      

Utah: Governor Spencer Cox; Date: January 20. Link to speech  

Vermont: Governor Phil Scott; Date: January 5. Link to speech 

Virginia: Governor Glenn Youngkin; Date:January 15.Link to speech  

Washington: Governor Jay Inslee; Date:January 11. Link to speech  

West Virginia: Governor Jim Justice; Date: January 12.Link to speech 

Wisconsin: Governor Tony Evers; Date: February 15  

Wyoming: Governor Mark Gordon; Date: February 14  

   

State Legislation on Income, Franchise, and Sales and Use Taxes Introduced (1/26/22)   

Alabama 

HB3, Taxation, income tax, exclusion of enhanced federal child tax credits from American Rescue Plan Act from calculation of federal income tax deduction for tax year 2021 

HB10, Taxation,ad valorem tax, sales and use taxes, commercial fishing vessels and equipment exempt from ad valorem taxation, levy a rate differential of one and one-half percent on purchase and storage of vessels and machinery used for commercial fishing 

HB12, Taxation, Black Belt Regional Child Advocacy Center, exempt from state, county, municipal sales and use taxes, Sec. 40-23-5 amended    

HB35, Limestone Co.,ad valorem taxes, senior property tax appraisal, person 65 or older, valuation frozen under certain conditions 

HB62, Lease tax exemptions, to provide a lease tax exemption for lease transactions to nonprofit corporations, Sec. 40-12-223 amended    

SB18, Deferred compensation plans, portion of income exempt from income tax, Sec. 40-18-19 amended 

SB19, Income tax, to increase optional standard deduction amount and increase the adjusted gross income range allowable for maximum optional standard deduction and dependent exemption, Secs. 40-18-15, 40-18-19 amended 

Alaska  

Arizona  

HB2838,Income Tax; Partnerships; S Corporations (ENACTED)  

Arkansas  

HB1209,To create the Elective Pass-Through Entity Tax Act; to impose a tax on pass-through entities; and to exclude certain income from gross income for pass-throughentities 

California  

SB792, Sales and use tax: returns: online transactions: local jurisdiction schedule 

Colorado  

HB 1327,State and Local Tax Parity Act for Businesses (ENACTED)  

HB1062, Concerning the expansion of the sales and use tax exemption for food to include food that is not prepared for domestic home consumption 

HB1109, Concerning the creation of a sales and use tax exemption for an on-demand air carrier’s aircraft  

HB1117, Concerning the use of revenue from a local tax on lodging 

HB1118, Concerning limitations on purchasers' claims for sales and use tax refunds 

HB1123, Concerning an inflationary adjustment to the federal standard deduction for purposes of providing state income tax relief 

HB1124, Concerning the creation of an income tax credit for the purchaser of a new motor vehicle who at the time of purchase trades in an old motor vehicle for recycling 

HB1125, Concerning a requirement that any state income tax rate reduction implemented temporarily in order to refund excess state revenues remain in effect permanently 

HB1126, Concerning a state income tax credit for an eligible educator's classroom expenses 

HB1127, Concerning the creation of an income tax deduction for rent paid 

HB1129, Concerning a rebate to taxpayers of the general fund surplus 

Connecticut  

Delaware  

Florida   

HB1447, Provides tax credit to taxpayers who employ apprentices in specified programs; provides cap on amount of tax credit; specifies method for calculating tax credit; prohibits taxpayers from claiming tax credit for individual apprentice for more than specified number of years; authorizes tax credits to be carried forward for up to specified number of years 

SB944, Requiring online marketplaces to require high-volume third-party sellers using their service to provide certain information to the online marketplace within a specified timeframe  

Georgia  

HB149,A bill to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes(ENACTED)  

HB920, A bill to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to revise an income tax credit for certain investments to be limited to investments in entrepreneurship programs, centers, and initiatives; to change the qualifications of an investor; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes 

Hawaii   

Idaho  

H436, Amends existing law to revise the individual and corporate income tax rate and to provide for an income tax rebate 

HB448, Amends and adds to existing law to provide that sales of food shall be exempt from sales tax and to revise provisions regarding the sales tax distribution formula 

Illinois  

HB4464, Amends the Illinois Vehicle Code; tax on vehicle weight  

HB4492,  Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period) 

HB4596, Creates the Build Illinois Homes Tax Credit Act. Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments imposed by the Illinois Insurance Code 

SB2531,Amends the Illinois Income Tax Act (ENACTED)  

SB3204, Amends the Property Tax Code. Repeals provisions concerning levy adjustments for certificates of error, court orders, and final administrative decisions of the Property Tax Appeal Board 

SB3237, Amends the Illinois Income Tax Act. Makes a technical change in a section concerning the short title 

SB3716, Creates an income tax credit in an aggregate amount equal to 25% of the qualified expenditures incurred by a qualified taxpayer undertaking a plan to substantially convert an office building from office use to residential, retail, or other commercial use 

SB3728, Provides that, beginning on January 1, 2023, the tax per cigar or other rolled tobacco product shall not exceed $0.50 per cigar or roll 

SB3731, Provides that owners of qualified low-income housing developments are eligible for credits against the taxes imposed by the Illinois Income Tax Act or taxes, penalties, fees, charges, and payments imposed by the Illinois Insurance Code 

Indiana 

HB1002, Tax cut legislation 

HB1259, Establishes the new remote worker grant program. Provides that the Indiana destination development corporation shall administer the program, including awarding grants to a new remote worker for qualifying remote worker expenses 

HB1260, Provides that a county assessor shall provide electronic access to property record cards on the county's official web site. Provides that the authority of a property tax assessment board of appeals (county board)   

HB1289, Provides for an adjusted gross income tax credit for donations to a public school foundation. Provides that the maximum individual taxpayer credit is $2,000 in the case of a single return and $4,000 in the case of a joint return 

SB175, Defines "medical cannabis", specifies that the term does not include smokable cannabis or cannabis mixed with a food product, and permits the use of medical cannabis by a person with a qualifying medical condition as determined by the person's physician 

SB246, Establishes the insuring Foster Youth Trust Fund. Provides that an individual may receive the foster care tax credit for making a qualified monetary contribution to the insuring Foster Youth Trust Fund 

SB262, Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage    

SB338, Provides for an exemption from the adjusted gross income tax for up to five years for an individual who graduates from a public or private four-year college or university if the individual accepts a full-time position of employment in Indiana after graduation   

SB372, Phases down the individual adjusted gross income tax rate from 3.23% in 2022 to 1.73% in 2027 and thereafter. Phases out the corporate adjusted gross income tax rate from 4.99% in 2022 to 0% in 2026 and thereafter   

SB378, Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000       

Iowa 

Kansas 

HB2230, Imposing sales tax on digital property and subscription services 

HB2484, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit 

HB2485, Providing for a sales tax exemption for sales made by student organizations that contract with schools 

HB2487, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing for an exemption from sales and use taxes for sales of farm products sold at farmers' markets, and discontinuing the nonrefundable food sales tax credit 

HB2497, Enacting the attracting powerful economic expansion act to provide for tax and other incentives for projects in specified industries, or for national corporate headquarters, that involve a significant capital investment, including a refundable tax credit for a portion of the investment, reimbursement of certain payroll costs and training costs, retention of certain payroll withholding taxes, a sales tax exemption for project construction and a property tax incentive for projects located and active in a foreign trade zone program 

SB326, Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees  

SB335, Exempting certain business entities that provide health insurance in the state but are not subject to the jurisdiction of the commissioner of insurance from payment of the annual premium tax 

SB338, Restricting property and sales tax exemptions on property leased by the Kansas City area transportation authority to a private developer 

SB339, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit 

SB342, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing an exemption from sales and use taxes for sales of farm products sold at farmers’ markets, and discontinuing the nonrefundable food sales tax credit 

SB347, Enacting the attracting powerful economic expansion act to provide for tax and other incentives for projects in specified industries, or for national corporate headquarters, that involve a significant capital investment, including a refundable tax credit for a portion of the investment, reimbursement of certain payroll costs and training costs, retention of certain payroll withholding taxes, a sales tax exemption for project construction and a property tax incentive for projects located in a foreign trade zone 

SB354, Excluding discounts and coupons from the sales or selling price for sales tax purposes 

Kentucky 

HB308, Create new sections of KRS Chapter 136 to establish the Kentucky Rural Jobs Act of 2022, allowing the Department of Revenue to begin accepting applications from entities seeking approval as a growth fund and allowing no more than $15 million dollars of insurance premiums tax credit to be awarded; amend KRS 131.190 to allow reporting of the tax credit to the Interim Joint Committee on Appropriations and Revenue; provide that Sections 1 to 10 of this Act may be cited as the Kentucky Rural Jobs Act of 2022 

HB333, For taxable years beginning on or after January 1, 2023, but before January 1, 2027, create a new section in KRS Chapter 141 to establish the community investment credit for financial institutions making loans to a community development financial institution 

Louisiana  

Maine 

Maryland  

SB235, Authorizing individuals who have a permanent physical disability, including blindness to deduct $1,000 as a personal exemption under the Maryland income tax; and applying the Act to taxable years beginning after December 31, 2021 

SB251, Authorizing a subtraction modification under the Maryland income tax for up to $50,000 of income received during a taxable year by an individual who is at least 100 years old; and applying the Act to taxable years beginning after December 31, 2021 

SB258, Requiring a real estate investment trust to establish its name in a certain manner and have an office in this State and a resident agent 

SB264, Exempting a community solar energy generating system that provides at least 50% of the energy it produces to low-or moderate-income customers 

SB267, Allowing certain persons to claim a 50% credit against the state income tax for certain qualified costs 

SB314, Allowing a credit against the State income tax for certain qualified expenses paid or incurred by a taxpayer for the installation of certain mechanical insulation in a certain manner on certain types of property 

SB360, Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances  

SB369, Establishing the Income Tax Return Preparation Assistance Program for Low-Income Families. Requiring the Comptroller, for a taxable year beginning after December 31, 2024, to prepare, as a part of the Program, certain income tax returns and amended income tax returns for certain eligible taxpayers who may be eligible for but failed to claim the State earned income tax credit  

Massachusetts 

HB2894, Relative to taxation of digital advertising services 

HB2928, To establish a digital advertising revenue commission 

HB3081, Establishing a tax on local revenues from digital advertising 

HB4009, An act relative to the taxation of pass-through entities (ENACTED) 

HB4042, Relative to establishing a tax for online advertising 

Michigan  

Minnesota  

Mississippi  

HB531, To increase the amount of the personal exemptions under the state income tax law 

Missouri  

Montana  

Nebraska 

LB347Change provisions relating to an income tax deduction for dividends received from certain corporations 

LB1168, Provide an income tax deduction for the costs of medical care 

LB1176, Change the Affordable Housing Tax Credit Act 

LB1225, Eliminate the franchise tax and require financial institutions to pay the corporate income tax 

LB1264, Change provisions relating to inheritance taxes, sales and use taxes, and income taxes 

Nevada  

New Hampshire           

New Jersey  

A6185, Revives elective pass-through entity business alternative income tax 

SB4068, Revises elective pass-through entity business alternative income tax (ENACTED) 

SB4094, Makes changes to film and digital media content production tax credit program            

New Mexico  

SB21, Electric Vehicle Income Tax Credit 

SB44, New Solar Market Development Income Tax Credit Changes 

SB94, Retirement Savings Facilitation Tax Credit 

SB106, Short Line Railroad Modernization Tax Credit 

SB107, Installment Loan Percentage Rates 

New York 

A734, Imposes a sales tax on digital advertising; establishes a digital advertising services tax revenue fund; establishes a zero interest education loan refinancing program 

SB302, Imposes a sales tax on digital advertising; establishes a digital advertising services tax revenue fund; establishes a zero interest education loan refinancing program 

SB1124, Enacts the Digital Ad Tax Act (DATA); Establishes a tax on annual gross revenue derived from digital ads 

SB1545, Relates to additional exclusions for entire net income; includes deductions pursuant to IRC section 163 

SB4959Creates an excise tax on the collection of consumer data by commercial data collectors 

North Carolina  

North Dakota  

Ohio  

SB246, Levy tax on pass-through entity's income; allow owner credit 

Oklahoma  

HB2986, Revenue and taxation; vehicle excise tax; value definition 

SB1101, Sales tax exemption; modifying certain definition 

SB1104,Sales tax; modifying sales tax exemption for Blue Star Mothers of America 

Oregon  

SB727, Establishes elective entity-level, pass-through business alternative income tax (ENACTED)  

Pennsylvania  

Rhode Island 

South Carolina  

South Dakota  

Tennessee  

Texas  

Utah  

HB165, Food Sales Tax Amendments 

HB197, Income Tax Rate Modifications   

SB39, Mobile Workforce Income Tax Amendments 

SB76, Targeted Business Income Tax Credit Amendments  

SB93, Business Tax Amendments  

SB94, Taxpayer Tax Credit Modifications 

SB106, Electrical Facility Sales Tax Exemption 

Vermont  

Virginia  

HB1167, Tax credits; vested interest. Creates a vested interest when a taxpayer claims a tax credit, including an interest in any conditions placed upon the credit, and prohibits alteration of such interest by a subsequent action of the General Assembly 

HB1168, Real property tax; exemption for disabled veterans and surviving spouses. Provides that a person who is eligible for the real property tax exemption for certain disabled veterans and surviving spouses is entitled to a refund 

HB1185, Local tax; solar facility exemption. Local tax; solar facility exemption  

HB1190, Motor vehicle sales and use tax; definition of sale price. Excludes from the sale price for determining motor vehicle sales and use tax the amount of any credit given by the seller for any motor vehicle taken as a trade-in 

HB1308, Sales and use tax; entitlement to revenues from tourism projects 

HB1343, Makes numerous changes to the Commonwealth's tax structure 

HB1357, Tobacco products taxes; penalties 

SB630, Income tax; rolling conformity; report 

SB736, Reduces the new job creation requirement from 50 to 25 for the sales tax exemption for data center operators 

SB748, Imposes the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers 

Washington  

HB1732, Delaying the implementation of the long-term services and supports trust program by 18 months 

HB1876, Concerning public investment impact disclosures for certain ballot measures that repeal, levy, or modify any tax or fee and have a fiscal impact statement that shows that adoption of the measure would cause a net change in state revenue 

HB1921, Concerning the valuation of property related to renewable energy for the purposes of property tax and providing for a payment in lieu of taxes for renewable energy facilities 

HB2026, Implementing a per mile charge on vehicles 

SB5898, Concerning the use of vehicle-related fees to fulfill certain state general obligation bonds 

SB5924, Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments 

West Virginia  

HB3117, Establish technology/remote work tax deduction from state income tax 

HB4088, Rare Earth Element and Critical Mineral Investment Tax Credit Act of 2022 

HB4093, Provide targeted business personal property tax relief in certain communities 

HB4294, Providing income tax credit for first responders 

SB22, Relating to exempting certain organizations from property taxation 

SB329, Tax Department rule relating to Corporation Net Income Tax 

SB457, Relating to reducing consumers sales and service tax 

Wisconsin  

Wyoming 

SF37, Requiring certification of eligibility for eligibility for certain sales and use tax exemptions; and providing for an effective date 

SF38, Clarifying and modifying the reporting and payment of ad valorem taxes on mineral production 

*As standing policy, FTA does not support or oppose legislation. This legislation represents the items we are tracking across income, franchise, as well as sales and use taxes and is not a comprehensive list of legislation introduced in the states.