Introduced State Legislation on Income, Franchise, Sales and Use, Digital Taxes; Mobile Workforce and State Government Employee Issues  (Updated: 4/7/22)

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

HB231, 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

HB391, Business privilege tax, to provide reduced minimum business privilege tax for taxable years beginning after December 31, 2022, and to provide a full exemption on amounts due of $100 or less for taxable years beginning after December 31, 2023

HB412, Taxation, producer value added products exempt from sales tax

HB516, Taxation, gasoline and motor fuels taxes, portion of state excise taxes suspended on gasoline and motor fuels from May 1, 2022, until September 1, 2022

HB517, Sales and use tax on food, exempt from, beginning September 1, 2022

HB518, Economic development, to create a small business micro-loan program, to establish a micro-loan tax credit for the benefit of the micro-loan program, Secs. 41-10-840 to 41-10-843, inclusive, added

HB526, Gasoline and motor fuel taxes, to suspend a portion of the state excise taxes on gasoline and motor fuels from May 1, 2022 through May 1, 2023, and to provide conditions for the suspension and continuation of the excise taxes 

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

SB216, Tobacco products, tax, enforcement by Revenue Department and law enforcement

SB260, Tax increment districts, allow redevelopment projects to continue through a subsequent tax increment district

SB274, Taxation, producer value added products exempt from sales tax

SB277, Rebuild Alabama Act, removing index provisions, motor fuel excise taxes, Sec. 40-17-370

SB290, Business privilege tax, to provide reduced minimum business privilege tax for taxable years beginning after December 31, 2022

SB303, Economic tax incentives, reporting requirements of state agencies

SB317, Agriculture authorities, establishes by counties, power to sell property, contracts for sewer service, sales and use tax exemption

Alaska

HB104, Amended motor fuels tax

HB373, An act relating to a state sales and use tax; authorizing the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement; and providing for an effective date 

Arizona  

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

SB1341, Legal tender; specie; bitcoin  

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-through entities 

California

AB1626, An act to amend Section 7360 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy

AB1638, An act to amend Sections 2221, 2232, and 2307 of the Business and Professions Code, relating to healing arts 

AB1708, An act to amend Sections 17276.23 and 24416.23 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy 

AB1709, An act to add Section 8588.16 to the Government Code, and to add Section 17053.20 to the Revenue and Taxation Code, relating to taxation

AB1891, An act to amend Section 17053.5 of the Revenue and Taxation Code, relating to taxation; renters tax credit

AB1911, An act to add and repeal Sections 17057.7 and 23610.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy; low-income housing

AB1933, An act to add Section 214.15.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy; welfare exemption

AB2378, Personal income taxes: credit: employer: qualified wages

AB2589, Earned Income Tax Credit: one-time stimulus payment

AB2620, Income taxes: credits: telecommuting: transfer of funds

AB2829, Tax credits: accessibility expenditures

AB2847, Unemployment: Excluded Workers Pilot Program

AB2855, Personal income tax

AB2880, Taxation: credits: College Access Tax Credit

AB2922, An act to amend Section 21002 of the Revenue and Taxation Code, relating to taxation

AB2934, An act to amend Section 17006 of the Revenue and Taxation Code, relating to taxation

SB113, An act to add Sections 8654.2 and 16429.7 to the Government Code, COVID-19 relief (ENACTED)

SB551, California Zero-Emission Vehicle Authority

SB792, Sales and use tax: returns: online transactions: local jurisdiction schedule (VETOED BY GOVERNOR) 

SB967, An act to amend Section 100720 of the Government Code and to add Sections 18543 and 19548.9 to the Revenue and Taxation Code, relating to health care coverage

SB1156, An act to amend Sections 7360 and 60050 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy

SB1266, Income taxes: credits: designated wildfire zones

SB1293, An act relating to cannabis

SB1349, Income and corporation taxes: credits: work opportunity credit

SB1374, Personal income taxes: deduction: California qualified tuition program

SB1377, Personal income tax: deductions: adjusted gross income: consumer protection violations

SB1411, An act to add Section 17132.9 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy

SB1496, California Department of Tax and Fee Administration: tax, fee, and surcharge administration

SB1498, Department of Financial Protection and Innovation: money transmissions

Colorado  

HB1021, Concerning a reduction of the state income tax rate

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

HB1223, Concerning property taxation of mobile homes, and, in connection therewith, creating an exemption for low-value mobile homes and modifying the notice requirements for mobile homes to be sold due to delinquent taxes

HB1311, Concerning the correction of technical defects with definitions that resulted from a restructuring of the gasoline and special fuel tax in 2021

HB1312, Concerning modifications to sales tax statutes in order to address certain defects and anachronisms

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

HB1351, Concerning a temporary reduction in the total amount of road user charges to be imposed during state fiscal years 2022-23 and 2023-24, and, in connection therewith, temporarily reducing gas prices

SB32, Concerning simplification of local sales and use tax compliance and administration for retailers that make retail sales in local taxing jurisdictions where they have limited physical presence, and, in connection therewith, making an appropriation 

SB93, Concerning expansion of existing property tax exemptions for certain owner-occupied primary residences, and, in connection therewith

SB124, Concerning the suspension of penalties for the failure to register a vehicle during a specified period

Connecticut

HB5059, To establish a credit against the personal income tax in the amount of five hundred dollars for individuals leasing and occupying a dwelling unit as a primary residence

HB5061, To require that income thresholds for the personal income tax and the qualifying income thresholds for personal income tax deductions be adjusted annually by any percentage increase in the consumer price index between the last complete calendar year and the calendar year preceding such complete calendar year

HB5063, To reduce the rates of the sales and use taxes imposed on hotels, lodging houses and bed and breakfast establishments to seven and thirty-five-hundredths per cent

HB5068, To increase the qualifying income threshold for the full Social Security benefits deduction from the personal income tax for married individuals filing jointly, to twice the amount of the qualifying income threshold for an unmarried individual

HB5069, To increase the rate of the earned income tax credit to forty-one and one-half per cent of the federal earned income tax credit

HB5071, To increase the qualifying income threshold for the pension and annuity income deduction from the personal income tax for married individuals filing jointly, to twice the amount of the qualifying income threshold for an unmarried individual

HB5100, To combine the petroleum products gross earnings tax and the motor vehicle fuels tax and impose one tax on a per-gallon basis

HB5120, To require the Department of Revenue Services to allocate one-quarter of one per cent of the sales tax collected by retailers in the state to the municipality in which the tax was collected by the retailer

HB5169, To implement the recommendations of the Office of Policy and Management concerning property tax exemptions, special taxing districts, neglected cemeteries, revaluation of real property, property tax assessment and appeals, tax overpayment refunds, tax collection, payment in lieu of taxes and the elimination of municipal requirements relating to fiscal disparities

HB5402, To establish for certain taxable years a one-time credit against the personal income tax for the purchase of an energy-efficient home

HB5403, To establish a child tax credit against the personal income tax

HB5408, To increase the qualifying income thresholds, for married individuals filing jointly, for the personal income tax deductions for Social Security benefits, pension and annuity income and individual retirement account distributions

HB5424, To include all tax-exempt real property, except for houses of religious worship, in the calculation of state reimbursements to municipalities under the payment in lieu of taxes program

HB5438, To establish for certain taxable years a credit against the corporation business tax and personal income tax for nonresidential building improvements made to reduce the spread of COVID-19

HB5473, To implement the Department of Revenue Services' recommendations for tax administration and revisions to the tax and related statutes

HB5475, To make minor and technical changes to the tax and related statutes

HB5488, To establish a tax credit for research and development expenses of pass-through entities

HB5489, To require certain personal income tax thresholds and exemption amounts to be indexed to inflation

HB5490, To establish a personal income tax deduction for rent paid by an individual on such individual's primary residence in the state

HB5501, An act suspending certain gas taxes and sales and use taxes on certain clothing and allocating funds for free public bus services (ENACTED)

HB5503, To allow business operating losses incurred in income years commencing on or after January 1, 2023, to be deductible over forty income years

SB23, To allow taxpayers a personal income tax credit for the taxable years commencing January 1, 2022, and January 1, 2023, for expenses related to the COVID-19 pandemic

SB24, To increase the amount of the personal income tax deduction for Social Security income

SB26, To establish a refundable credit against the personal income tax of fifty dollars for each licensed driver, regardless of filing status

SB27, To (1) increase the amount of the property tax credit to four hundred dollars, (2) reduce the recapture percentage from fifteen per cent to ten per cent, and (3) adjust the recapture provisions for such credit

SB28, To establish a surcharge on certain taxpayers of one per cent of the net gain from the sale or exchange of capital assets

SB29, To increase the applicable percentage of the earned income tax credit from thirty and one-half per cent to forty-one and one-half per cent for taxable years commencing on or after January 1, 2022

SB98, To create financing opportunities for zero-emission vehicle infrastructure and resiliency measures

SB182, To establish a first-time homebuyer savings account and tax deduction

SB351, To require the Commissioner of Economic and Community Development to study whether to extend research and development tax credits to pass-through entities

SB382, To establish a Connecticut new markets tax credit program for calendar years 2023 and 2024

SB383, To increase the applicable percentage of the earned income tax credit

SB385, To increase the amount of the digital media tax credit to be claimed against the sales tax under certain circumstances

SB443, An Act Concerning The Tax Incidence Report, Tax Incidence Analyses And The Disclosure Of Returns And Return Information

SB478, An act concerning property assessment appeals and homeownership incentive tracts, establishing tax credit voucher programs to incentivize commercial leases and residential conversions and authorizing the capital region development authority to solicit investment funds

SB484, To require emissions and decibel level testing for motor vehicles and motorcycles and establish a higher rate of sales and use taxes for motorcycles and certain motorcycle mufflers that exceed the maximum allowable decibel level   

Delaware

HB312, This bill creates a Delaware personal income tax credit, not to exceed $500 per year per individual for interest paid on student loans

HB372, The Delaware Marijuana Control Act regulates and taxes marijuana in the same manner as alcohol

SB254, An act to amend title 30 of the Delaware code relating to the motor fuel tax  

Florida

HB763, Provides exemption from sales and use tax for investigative services provided by small private investigative agencies   

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

HB5001, Provides moneys for annual period beginning July 1, 2022, & ending June 30, 2023, & supplemental appropriations for period ending June 30, 2022, to pay salaries & other expenses, capital outlay--buildings & other improvements, & for other specified purposes of various agencies of state government. Motor Fuels Tax Holiday Amendment (ENACTED)

HB6083, Removes annual indexing of fuel sales tax rates  

HB7071, Provides specified tax exemptions for specified industries and products 

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)

HB304, Revenue and taxation; medical equipment and supplies manufacturers and pharmaceutical and medicine manufacturers; provide tax credit (ENACTED)

HB594, A bill to expand sales and use taxation to encompass certain transactions of digital goods and services; to revise and provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes  

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 

HB1039, A bill to be entitled an Act to amend Code Section 48-7-40.34 of the Official Code of Georgia Annotated, relating to tax credit for Class III railroads and reporting 

HB104, A bill to be entitled an Act to amend Code Section 48-7-29.20 of the Official Code of Georgia Annotated, relating to tax credits for contributions to rural hospital organizations 

HB1053, A bill to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax 

HB1058, A bill to be entitled an Act to amend Code Section 48-7-21, relating to income taxation of corporations, so as remove the requirement that affiliated corporations file separate income tax returns with this state unless the Department of Revenue has requested or preapproved the filing of consolidated returns 

HB1090, A bill to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to enhance the manufacturing investment tax credit for small arms and ammunition manufacturers

HB1291, Sales and use tax; exemption for sale or lease of computer equipment of high-technology companies; revise spending threshold and extend sunset date

HB1302, Income tax; one-time tax credit for taxpayers who filed returns for both 2020 and 2021 taxable years; provide

HB1305, Income tax; deduction on rental charges incurred by an individual due to renting his or her primary residence 

HB1334, Ad valorem tax; definition of mobile homes; include tiny homes on wheels

HB1414, Georgia Entertainment Industry Investment Act; revise definition and taxation of income of taxable nonresidents

HB1422, Georgia Entertainment Industry Investment Act; prohibit transfer, sale, or assignment of certain tax credits on or after a certain date

HB1437, Income tax; revise rates of taxation on income

HB1459, A bill to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal income taxes in their entirety; to completely revise sales and use taxes; to repeal the corporate net worth tax

SB390, A bill to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, and exemptions from state income tax, so as to exclude from state income tax all income paid to individuals 60 years of age or older who have been residents of Georgia for ten years

Hawaii

HB1505, Increases personal income tax revenues for high earning taxpayers by establishing new income tax brackets and rates that are applied against a broader level of taxable income for taxable years beginning after 12/31/2021. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. Exempts unemployment payments from the State's personal income tax from 1/1/2022

SB2242, Increases personal income tax revenues for high earning taxpayers by establishing new income tax brackets and rates that are applied against a broader level of taxable income for taxable years beginning after 12/31/2021. Increases the tax on capital gains. Increases the corporate income tax and establishes a single corporate income tax rate. Exempts unemployment payments from the State's personal income tax from 1/1/2022

Idaho  

H317, Adds to existing law to provide for the affected business entity tax (ENACTED)

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

H448, 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 

H472, Amends existing law to update references to the Internal Revenue Code regarding unemployment benefits and the recognition of marriage  

H480, Amends existing law to clarify that the use tax exemption for personally owned vehicles applies to individuals and to grantor trusts 

H481, Amends existing law to revise criteria for homes that are ineligible for the circuit breaker program 

H482, Amends existing law to revise the distribution of sales tax revenue from quarterly to monthly 

H484, Amends existing law to exempt military retirement pay from income taxes regardless of the military member's age 

H489, Amends and adds to existing law to provide a sales tax exemption for sales of food, to increase revenue sharing, and to repeal the food tax credit 

H492, Adds to existing law to temporarily reduce the motor fuels tax for two years 

H493, Amends existing law to reduce the sales and use tax to 5% 

H494, Amends existing law to revise eligibility for receiving the homeowner's property tax reduction 

H495, Adds to existing law to provide for an income tax credit for property taxes paid on residential property 

H498, Amends existing law to revise the distribution of online sales tax to be the same as all other sales tax

H563, Amends existing law to revise provisions regarding computing Idaho taxable income of multistate or unitary corporations

H663, Amends existing law to revise provisions regarding a property tax credit for certain plant and building investments 

H677, Adds to existing law to prohibit the enforcement of taxation of Idaho businesses by certain out-of-state taxing entities

H713, Amends existing law to revise provisions regarding state and local tax treatment for affected business entities

H714, Amends existing law to revise provisions regarding taxation of adjustments of certain bonus depreciation

H715, Amends existing law to revise provisions regarding filing for certain income tax refunds or credits

H735, Amends, repeals, and adds to existing law to revise provisions regarding county indigent services and finances

H816, Amends and adds to existing law to provide property tax relief for owner-occupied homesteads, to increase the grocery tax credit, and to raise the sales and use tax rate to provide replacement funding for local tax areas

H817, Amends, repeals, and adds to existing law to exempt certain foods from sales tax and to create the Tax-Free Food Committee

S1241, Amends existing law to revise provisions regarding homes ineligible for the circuit breaker program

Illinois

HR753, Affirms trust in the decision Illinoisans made when they rejected the path to taxing retirement income by prohibiting the "Fair Tax" from becoming enacted in the 2020 election

HB4195, Amends the Cannabis Regulation and Tax Act. Provides that premises may be shared between up to 3 craft growers, an infuser organization, a cultivation center, a dispensing organization, or any combination thereof, provided that specified requirements are met  

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 

HB4920, Provides that the earned income tax credit shall be: (i) 20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 and prior to January 1, 2024; (ii) 22% of the federal tax credit for each taxable year beginning on or after January 1, 2024 and prior to January 1, 2025 

HB5320, Provides that, for the purposes of calculating a credit against withholding taxes for employers with 50 or fewer full-time equivalent employees, for reporting periods beginning on or after January 1, 2022 and ending on or before December 31, 2024 

HB5389, Creates a credit for taxpayers who have at least one eligible dependent and whose income does not exceed certain specified guidelines 

HB5480, Provides that no tax shall be imposed under the Act from July 1, 2022 through June 30, 2023

HB5723, Provides that, beginning 30 days after the effective date of the amendatory Act, the cents per gallon rate established by the Department of Revenue for the prepayment of tax by motor fuel retailers may not exceed $0.18 per gallon for motor fuel and 80% of that amount for gasohol and biodiesel blends

HB5726, Amends the Motor Fuel Tax Law. Provides that, beginning on July 1, 2022, the rate of tax shall be $0.19 per gallon (currently $0.38 per gallon, adjusted each year according to the percentage increase in the Consumer Price Index), plus an additional 2 1/2 cents per gallon for diesel fuel, liquefied natural gas, or propane. Amends the Illinois Municipal Code. Provides that no tax may be imposed under the Municipal Motor Fuel Tax Law on or after July 1, 2022. Preempts the exercise of home rule powers. Effective immediately

HB5732, Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning 30 days after the effective date of the amendatory Act and continuing through the last day of the fourth month after the effective date of the amendatory Act, the taxes imposed by those Acts do not apply to the proceeds of sales of: motor fuel; gasohol; majority blended ethanol fuel; biodiesel; and biodiesel blends. Amends the Motor Fuel Tax Act. Provides that no tax shall be imposed under this Act beginning 30 days after the effective date of the amendatory Act and continuing through the last day of the fourth month after the effective date of the amendatory Act. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking 

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

SB3774, Provides that the earned income tax credit shall be: (i) 20% of the federal tax credit for each taxable year beginning on or after January 1, 2023 and prior to January 1, 2024; (ii) 22% of the federal tax credit for each taxable year beginning on or after January 1, 2024 and prior to January 1, 2025; and (iii) 25% of the federal tax credit for each taxable year beginning on or after January 1 2025

SB4195, Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act 

Indiana 

HB1002, Tax cut legislation

HB1027, Individual adjusted gross income tax rate. For taxable years beginning after December 31, 2022, reduces the tax rate imposed on the adjusted gross income of every resident person, and on the part of adjusted gross income derived from sources within Indiana of every nonresident person, from 3.23% to 3%  

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

SB1, Removes a provision that requires taxpayers to have adjusted gross income tax liability in order to qualify for an automatic taxpayer refund 

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

HF2087, A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual income tax

HF2317, A bill for an act relating to state revenue and finance by modifying the individual income tax (ENACTED)

HF2463, A bill for an act relating to nonsubstantive Code corrections, and including retroactive applicability provisions

HF2492, A bill for an act relating to statutory corrections which may adjust language to reflect current practices, insert earlier omissions, delete redundancies and inaccuracies, delete temporary language, resolve inconsistencies and conflicts, update ongoing provisions, or remove ambiguities, and including retroactive applicability provisions

HF2535, A bill for an act establishing a solar electricity generation replacement tax corporate tax credit for electricity generated on certain property and including applicability provisions

HF2552, A bill for an act relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing, communications, and records, modifying transfer tax remittances, the assessment of property, the collection of debt, the refunds of certain fuel taxes, and the taxation of pass-through entities, reducing inheritance taxes for unknown heirs, establishing salaries, providing for a fee, making appropriations, and providing penalties, and including effective date, applicability, and retroactive applicability provisions

HF2563, A bill for an act modifying the sales tax holiday

HSB724, A bill for an act relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing

SF2104, A bill for an act relating to the earned income tax credit available against the individual income tax and including retroactive applicability provisions 

SF2105, A bill for an act excluding from the computation of net income for purposes of the individual income tax the unreimbursed cost of prescribed drugs or insulin of certain taxpayers at least sixty-five years of age, and including applicability provisions 

SF2108, A bill for an act providing a nursing home visitation shelter tax credit available against the individual and corporate income taxes, and including effective date and applicability provisions

SF2280, A bill for an act relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area

SF2367, A bill for an act relating to sales, use, and motor vehicle fuel taxes administered by the department of revenue including distributions to local governments and school districts

SF2371, A bill for an act relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing, communications, and records, modifying transfer tax remittances, the assessment of property, the collection of debt, the refunds of certain fuel taxes, and the taxation of pass-through entities, reducing inheritance taxes for unknown heirs, establishing salaries, providing for a fee, making appropriations, and providing penalties, and including effective date, applicability, and retroactive applicability provisions

SF2372, A bill for an act relating to state taxation and administration by modifying sales and use taxes, individual and corporate income taxes, the automobile rental excise tax, the franchise tax, and the insurance premiums tax, and including effective date, applicability, and retroactive applicability provisions

SF2379, A bill for an act relating to property law, including mobile homes and manufactured housing, rental agreements, landlord and tenant remedies for retaliation, wrongful failure to provide essential services, rent increases, the sale of manufactured home community or mobile home park, the repeal of the manufactured home community and mobile home tax, forcible entry and detainer actions, abandoned mobile homes, and including effective date and applicability provisions

SSB3147, A bill for an act relating to state and local finances and the duties and procedures of the department of revenue by providing for electronic filing

SSB3157, A bill for an act relating to state and local revenue and finances by modifying sales and use taxes, the charitable conservation contribution tax credit available against individual and corporate income taxes, the automobile rental excise tax, the water service tax, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, making appropriations, and including effective date and applicability provisions

SSB3154, A bill for an act relating to state taxation and administration by modifying sales and use taxes, individual and corporate income taxes, the automobile rental excise tax, the franchise tax, and the insurance premiums tax, and including effective date, applicability, and retroactive applicability provisions

Kansas 

HB2230, Imposing sales tax on digital property and subscription services

HB2239, Establishing the golden years homestead property tax freeze act to provide a refund for certain increases in residential property taxes, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, increasing the Kansas standard deduction, providing subtraction modifications to allow the carryforward of certain net operating losses for individuals and for the federal work opportunity tax credit and the employee retention credit disallowance, allowing income tax net operating loss carryback from sale of certain historic hotels; providing a tax credit for contributions to community colleges and technical colleges and establishing the Kansas historic site fund checkoff 

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 

HB2569, Establishing a new income tax credit for renovation of 50-year-old and older structures and amending the existing income tax credit for historic structures

HB2571, Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days

HB2680, Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts 

HB2703, Making changes to employment security law provisions regarding the employment security fund and employer contribution rates

HB2711, Reducing the rate of sales and compensating use taxes on all sales and further reducing the rate on sales of food and food ingredients and making the food sales income tax credit refundable

HB2720, Reducing the rate of sales and compensating use taxes on sales of food

HB2727, Increasing the income limit for the income tax subtraction modification for Social Security income

HB2735, Providing three years of income tax incentives to new businesses, requiring the secretary of administration to submit a report to the legislature concerning contracts awarded to new businesses and establishing the office of entrepreneurship within the Department of Commerce

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

SB400, Updating certain requirements and conditions relating to the creation, modification and termination of trusts in the Kansas uniform trust code and updating the definition of resident trust for tax purposes

SB495, Establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level

SB519, Increasing the Kansas standard deduction for income tax purposes

SB542, Establishing a property tax revenue neutral rate complaint process, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports and requiring roll call votes and publication of information

SB543, Allowing the carryforward of certain net operating losses for individuals for Kansas income tax purposes

SB555, Allowing for the proration of value for property tax purposes when certain personal property is acquired or sold prior to September 1 of any tax year and discontinuing the collection of unpaid municipal utility fees using the property tax roll

SB556, Providing for a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowance

SB570, Delaying the effective date of the secretary of state's new biennial business entity filing provisions enacted in 2021 House Bill No. 2391 from January 1, 2023, to January 1, 2024

Kentucky  

HB8, An act relating to revenue measures

HB144, An act relating to unemployment insurance, making an appropriation therefor, and declaring an emergency (ENACTED)

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

HB521, An act relating to the regulation of cannabis and making an appropriation therefor

HB556, An act relating to the voluntary environmental remediation tax credit

HB715, Amend KRS 141.0401 to prevent entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2023

SB186, An act relating to the regulation of cannabis and making an appropriation therefor

SB194, An act relating to individual income tax, making an appropriation therefor, and declaring an emergency 

SB249, Amend KRS 154.20-258 to allow a tax credit of up to 40 percent if the contribution is made to an investment fund approved by the authority prior to January 1, 2023, and 25 percent if the contribution is made to an investment fund approved by the authority on or after January 1, 2023

SB340, An act relating to the commercial mining of cryptocurrency

SB370, Create a new section of KRS Chapter 141 to establish the electric vehicle infrastructure tax credit; amend KRS 141.0205 to order the new tax credit; amend KRS 131.190 to allow reporting by the Department of Revenue 

Louisiana  

Maine 

LD1129, An Act Relating to the Valuation of Improved Real Property

Maryland 

HB457, 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

HB577, Motor fuel tax and sales and use tax - tax holiday  

HB597, Subtraction modifications for military and public safety retirement income

HB839, Income tax, rates and itemized deductions

HB843, Property and income taxes, credits for construction and purchase of housing in Western Maryland 

HB1039, Exempting certain community solar energy generating systems from personal property taxes

HB1138, Requiring the Comptroller to include on the Maryland resident individual income tax return form a certain notification concerning the homeowners' property tax credit and a certain separate form that a taxpayer may use to apply for the homeowners' property tax credit

HB1196, Authorizing a county or municipal corporation to withhold from tax sale property that meets objective criteria established by law by the governing body of the county or municipal corporation

HB1198, Including income from certain retirement plans within a certain subtraction modification allowed under the Maryland income tax for certain retirement income

HB1237, Altering a limitation on claiming the income tax credit for eligible long-term care insurance premiums for more than 1 year with respect to the same insured individual

HB1273, Allowing an individual to claim a credit against the State income tax for certain travel, hospitality, and entertainment expenses paid or incurred in the State by the individual during taxable years 2022 and 2023 under certain circumstances

HB1405, Decreasing, from 6% to 5%, the sales and use tax rate for a 12-month period beginning July 1 if a certain inflation rate, as determined by the Comptroller, is at least 6%

HB1453, Retirement Tax Reduction Act of 2022

HB1486, Providing that, for the 30-day period beginning on the effective date of the Act, certain motor fuel taxes that would otherwise be imposed may not apply; and requiring the Comptroller to announce the motor fuel tax-free period (ENACTED)

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 

SB561, Income tax - subtraction modification - employee-owned businesses

SB735, Repealing the application of the sales and use tax to certain digital codes and digital products 

SB1010, Providing that, for the 30-day period beginning on the effective date of the Act, certain motor fuel taxes that would otherwise be imposed do not apply (ENACTED)

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

HB4578, Making appropriations for fiscal year 2022 to provide for supplementing certain existing appropriations and for certain other activities and projects

Michigan

HB5570, Transportation: motor fuel tax; moratorium on motor fuel tax

HB5724, Corporate income tax: credits; film incentive credit; restore

HB5725, Taxation: administration; film and digital media office and certification of film credits; restore

HB5764, Property tax: delinquent taxes; fees and interest; allow county treasurers to waive in certain circumstances

HB5768, Economic development: tax increment financing; use of tax increment finance funds; modify

HB5769, Economic development: other; enhanced industrial facilities exemption; establish

HB5770, Individual income tax: retirement or pension benefits; 3-tier limitations and restrictions on deduction for retirement or pension benefits based on taxpayer's age; eliminate, and broaden deductions for pensions

HB5838, Individual income tax: exemptions; personal exemption amount for 2022; increase

HB5872, Sales tax: exemptions; industrial processing exemption; clarify

HB5971, Transportation: motor fuel tax; cost of living dependent gas tax increase; eliminate

HB5972, Economic development: tax increment financing; recodified tax increment financing act; modify definition of water resource improvement district

HB5979, Corporate income tax: credits; incentive for employers to offer paid preadoptive leave to certain employees

SB863, Corporate income tax: credits

SB881, Property tax: exemptions; retroactive application of poverty exemption

SB972, Sales tax: collections; suspension of sales tax on motor fuel; provide for

SB973, Use tax: collections; suspension of use tax on motor fuel

SB981, Economic development: other; business investment trust fund

SB983, Individual income tax: collections; certain revenues attributable to the critical industry program and the Michigan strategic site readiness program; capture and earmark

SB984, Sales tax: collections; suspension of sales tax on motor fuel

SB985, Streamline sales and use tax: other; suspension of sales and use tax on motor fuel

SB986, Use tax: collections; suspension of use tax on motor fuel   

Minnesota

HF2850, Taxation; individual income tax and corporate franchise tax phased out

HF3551, Federal tax exclusion conformed to from restaurant revitalization grant gross income

HF3573, Motor vehicle registration period increased to 24 months 

HF3619, Public safety pension benefit tax subtraction provided

HF3633, Minnesota advanced premium tax credit created, and cost sharing subsidies created for eligible individuals enrolled in eligible qualified health plan through MNsure

HF3669, Individual income and corporate franchise, sales, property, local government aids, and other taxes and tax provisions modified

HF3755, Property tax judgments against state-assessed property state payments required, and money appropriated

HF3967, Pass-through entity tax requirements modified

HF4054, State general tax repealed, refund funding provided, and money appropriated

HF4060, Motor fuel tax temporary moratorium on imposition established, transfers made, and money appropriated

HF4152, Temporary refundable preceptor tax credit established, and report required

HF4246, Tax credit program new markets established, report required, and money appropriated

HF4318, Single-member LLCs allowed to claim income tax credit for income tax paid to other states, and trade or business property sale exemption modified

HF4386, Minnesota Open Space Property Tax Law repealed

HF4394, Annuity suitability regulation modified

HF4411, Taxation; class 4d class rate modified, municipal approval required, transition aid authorized, and money appropriated

HF4622, Budget reserve and cash flow account amount adjusted, obsolete forecast language eliminated, definitions added, budget reserve and cash flow account increased, and report required

HF4667, Taxation; various provisions modified including income tax, property tax, income tax rebates, state general tax, and estate tax; conforming changes made; rulemaking directed; money transferred; and money appropriated

HF4680, Individual income and corporate franchise tax modified, federal tax provision conformity proposed, and technical and conforming changes made

HF4725, Employer paid family leave tax credit created

SF2293, Labor organizations access to personnel data, public employee deductions authorization, and liability, member data and access, bargaining unit information, deduction, and authorization specifications

SF2592, Unlimited Social Security subtraction 

SF2639, Full subtraction of taxable Social Security benefits for veterans and surviving spouses addition 

SF2671, Unlimited Social Security subtraction from income tax establishment

SF2754, Estate tax repeal

SF2755, State general tax phase out; money for refunds appropriation

SF2756, State general tax repeal; money for refunds appropriation

SF2757, Unlimited Social Security income tax subtraction authorization

SF2758, Individual income tax rate reduction

SF2825, Unlimited Social security income tax subtraction

SF2958, Corporate alternative minimum tax and minimum fee repeal

SF2982, Temporary subtraction establishment for certain unemployment insurance benefits

SF3028, Maximum student loan credit increase and making maximum student loan credit refundable

SF3086, Allocation modification of sales tax revenue related to motor vehicle repair and replacement parts

SF3135, Income tax subtraction for taxable Social Security benefits modification

SF3291, Income tax rates decreasing

SF3292, Income tax rates decreasing

SF3397, Refundable credit provision and appropriation for investments in energy efficient home improvements, electric vehicles and renewable energy

SF3495, Motor vehicle repair and replacement parts deposit of sales tax revenue modification

SF3538, Subtraction provision for certain public pension income

SF3563, Temporary refundable preceptor income tax credit

SF3567, Subtraction provision for certain public pension income

SF3573, Rebate provision for sales taxes paid

SF3590, Certain requirements modifications for the pass-through entity tax

SF3592, State general tax repeal and appropriation

SF3692, Individual income and corporate franchise taxes, sales taxes, property taxes, local government aids, and other miscellaneous tax provisions modification

SF3694, State general tax repeal

SF3852, Certain single-member LLCs permission to claim income tax credits for income taxes paid to other states

SF3879, New markets tax credit program establishment and appropriation

SF3906, Social Security benefits maximum income tax subtraction increase; income tax subtraction for certain pension benefits authorization

SF3938, Motor fuels tax imposition temporary moratorium establishment

SF4179, Types of collateral the Executive Council may approve for deposit with the commissioner of management and budget specification

SF4431, Budget reserve and cash flow account amounts adjustment

Mississippi  

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

HB1577, Income tax; exclude active-duty military compensation

HB1691, Income tax; revise certain provisions relating pass-through entities (ENACTED)

SB2723, Office of Workforce Development; revise provisions regarding appointments to SWIB, funds and collaboration

SB3163, Income tax; authorize credit for certain expenditures for railroad reconstruction or replacement or new rail infrastructure

SB3164, Taxation; cut grocery tax by 2%, phase out 4% income tax bracket, cut General Fund portion of car tag fees, and give rebate

Missouri

HB2704, Modifies and establishes provisions relating to marijuana

HB2754, Modifies provisions relating to the new business facilities tax credit

HB2756, Authorizes a tax credit for the purchase of an electric vehicle

HB2758, Modifies provisions relating to the motor fuel tax refund

HB2764, Establishes the "First-Time Business Owner Savings Account Act" and authorizes a tax deduction for contributions to a savings account dedicated to starting a new business

HB2794, Modifies provisions relating to the assessment of used vehicles

HB2801, Creates a one-time six-month tax holiday on motor fuel sales

HB2845, Establishes the SALT Parity Act

SB262, Modifies provisions relating to transportation

SB701, Eliminates the corporate income tax

SB1149, Repeals a portion of the tax on motor fuel, and the exemption and refund process applicable to that portion

SB1154, Establishes the SALT Parity Act

SB1187, Enacts provisions authorizing the use of a remote system for the performance of transportation functions by the Department of Revenue

SB1193, Authorizes a tax credit for the purchase of electric vehicles

S.J.R. 33, Modifies provisions relating to taxation  

Montana  

Nebraska 

LB347, Change provisions relating to an income tax deduction for dividends received from certain corporations

LB723, Change provisions relating to the calculation of tax credits under the Nebraska Property Tax Incentive Act

LB730, Adopt the Growing Our Workforce Investment Now Act and provide tax credits

LB825, Change provisions relating to the taxation of benefits received under the federal Social Security Act

LB873, Change provisions relating to the levy authority for community college areas

LB939, Change corporate and individual income tax rates 

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

LR383, Interim study to explore best practices for the implementation of a consumption tax in Nebraska

LR418, Interim study to examine the sales tax system in Nebraska with respect to exemptions provided to various industries 

Nevada  

New Hampshire           

New Jersey

AR130, Encourages federal Internal Revenue Service to increase standard mileage reimbursement to alleviate economic hardship resulting from rising gas prices

A1808, Limits certain payments for unused sick leave earned after effective date by public officers or employees; limits vacation leave carry-forward and requires suspension and forfeiture of certain supplemental compensation

A3403, Allows New Jersey S corporations to elect to transfer corporation business tax credits to shareholders to apply against the shareholders' gross income tax liability

A3510, Indexes for inflation various thresholds and qualifications under New Jersey gross income tax

A3515, "Government Reality Check Act"; prohibits public employers from providing certain benefits to public employees; restricts gifts to public employees; restricts travel by public employees; imposes post-employment restriction on public contracting employees

A3669, Provides three-month reduction or suspension of tax on highway fuels based on average retail price of unleaded regular gasoline; makes an appropriation

A3679, Establishes annual sales tax holiday during first weekend of August for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials

A3683, Provides tax credits to small businesses to offset increase in State Unemployment Insurance contributions

A3704, Gas Price and Inflation Tax Credit Act

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

SB1267, Virtual Currency and Blockchain Regulation Act

SB1908, Provides corporation business tax credit and gross income tax credits for purchase and installation of certain electric vehicle charging stations

SB1913, New Jobs for NJ Act-concerns tax credit, employers who hire unemployed workers

SB1947, Provides tax credit under corporation business tax and gross income tax for certain costs incurred in purchase and installation of certain environmentally responsible business equipment

SB1987, Provides corporation business tax credits and gross income tax credits for purchase of certain compressed natural gas vehicles 

SB2027, Indexes for inflation various thresholds and qualifications under New Jersey gross income tax

SB2263, Indexes various thresholds and qualifications under New Jersey gross income tax for inflation

SB2378, Provides tax credits to small businesses to offset increase in State Unemployment Insurance contributions

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

HB102, Entity-level Tax Income and Payment (ENACTED)

HB129, Business Income By Single Sales Factor 

HB161, Angel Investment Tax Credit Dates 

HB163, Tax Changes (ENACTED) 

HB167, Tribe and Pueblo Car Excise Tax Credit  

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

A9433, Relates to pass-through entity tax for electing resident and standard S corporations

A9498, Establishes a twenty-five cents per gallon cap on the amount of sales tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap

A9503, Establishes a temporary fuel tax holiday for one year; requires the comptroller and the director of the budget to transfer from the general fund to the special obligation reserve and payment account an amount equal to the amount that would have otherwise been deposited if the fuel tax holiday had not been authorized

A9713, Requires municipal gas tax caps expire after one year; provids such gas tax cap can be renewed any number of times

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

SB4107, Creates the empire state digital gaming media production credit for a taxpayer which is a digital gaming media production entity engaged in qualified digital gaming media production, or who is a sole proprietor of or a member of a partnership, which is a digital gaming media production entity engaged in qualified digital gaming media production 

SB4959, Creates an excise tax on the collection of consumer data by commercial data collectors

SB8483, Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time; establishes a temporary fuel tax holiday until September

SB8526, Establishes a temporary fuel tax holiday for one year; requires the comptroller and the director of the budget to transfer from the general fund to the special obligation reserve and payment account an amount equal to the amount that would have otherwise been deposited if the fuel tax holiday had not been authorized

SB8539, Establishes a twenty-five and three quarters cents per gallon cap on the amount of tax charged on the sale of motor fuel and diesel motor fuel; directs retail sellers to adjust the cost of motor fuel and diesel motor fuel to reflect such cap 

SB8550, Relates to the amount of residential solar tax credits

SB8600, Relates to pass-through entity tax for electing resident and standard S corporations

SB8629, Allows a tax credit for a taxpayer which is a digital gaming media production entity engaged in qualified digital gaming media production, or who is a sole proprietor of or a member of a partnership, which is a digital gaming media production entity engaged in qualified digital gaming media production; provides for the repeal of certain provisions upon the expiration thereof

SB8654, Relates to the secure choice savings program and participating individuals

North Carolina

H835, State Contract Employee Protection  

North Dakota  

Ohio  

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

SB277, Temporarily reduce motor fuel excise tax; registration taxes

SB297, Authorize tax incentive re: nonprofit management and operations 

Oklahoma

HB2294, State government; Oklahoma Personnel Act; modifying leave benefits; authorizing option for payment of certain leave; effective date

HB2860,Revenue and taxation; Oklahoma Remote Quality Jobs Incentive Act; benefit payments; procedures; fund; effective date; emergency   

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

HB3649, Revenue and taxation; sales tax exemption; veteran service organizations; effective date; emergency

HB3693, Revenue and taxation; income tax adjustments; military retirement benefits; effective date

SB590, Digital asset mining; establishing the Commercial Digital Asset Mining Act of 2022; providing for certain tax exemptions; proving certain credit 

SB1101, Sales tax exemption; modifying certain definition 

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

SB1243, Motor vehicles; exempting out of state and tribal titles from certain requirements; permitting use of electronic signature for total loss claim

SB1266, Ad valorem tax; exempting certain personal property from listing and assessment

SB1267, Taxation; requiring local assessment of cooperative broadband service providers

SB1281, Retirement; increasing employee maximum contribution and employer match amount

SB1301, Sales tax; requiring certain exempt individuals to apply for direct pay permit; prohibiting certain erroneous payment refunds

SB1302, Uniform tax procedures; adding marijuana tax to list of taxes for which Tax Commission can file certain assessment

SB1304, Income tax; modifying payment of estimated tax requirements

SB1305, Income tax withholding; modifying rate of withholding for royalty payments and pass-through entities

SB1339, Sales tax; modifying definition; adding products for which tax is collected and remitted by marketplace facilitator

SB1347, Income tax credit; providing credit for individuals paying rent for residence

SB1471, Income tax credit; providing credit for qualifying educational expenses

SB1473, Sales tax; providing exemption for groceries; increasing exemption by year

SB1475, Ad valorem tax; providing payroll waiver for manufacturing exemption

SB1477, Income tax credit; adding certain vehicle manufacturers to tuition reimbursement credit

SB1480, Taxation; exempting sale and exchange of gold and silver from capital gains tax

SB1481, Franchise Tax Code; repealing tax after certain year

SB1482, Income tax credit; providing credit for investment in qualified depreciable property

SB1484, Sales tax exemption; providing renewal form for agricultural exemption permit; providing felony for fraud

SB1486, Sales tax; modifying basis of gross receipts for motor vehicle; deduct trade-in value

SB1487, Sales tax; allowing sales tax on motor vehicle to be paid in installments

SB1488, Motor fuel tax; eliminating certain apportionment

SB1489, Income tax; repealing certain income tax

SB1490, Sales tax; providing exemption for certain nonprofit assisting United States Fish and Wildlife Service

SB1493, Tax Commission; voluntary compliance initiative; providing exception to certain prohibition

SB1496, Sales tax; providing exemption for women's veteran's organization

SB1500, Income tax credit; providing credit for donation of security alarms for victims of domestic violence

SB1502, Income tax; providing credit for certain childcare expenses

SB1655, Agriculture sales tax exemption; providing renewal form for exemption

SB1656, Sales tax exemption; providing exemption for purchases donated to nonprofit for fundraiser

SB1686, Income tax credit; providing credit for adoption related expenses

SB1702, Income tax; modifying the sales apportionment factor to determine certain corporate income to exclude certain out of state shipments

SB1707, Income tax credit; providing refundability for credit upon attraction or expansion of supply chain company

SB1715, Income tax credit; creating the Strategic Industrial Development Enhancement Act

SB1718, Medical marijuana licensing; providing exception for commercial grower operations

SB1728, Income tax; modifying corporate income tax to exclude certain out of state shipments

SB1774, Sales tax; providing exemption for certain nonprofit hospitals

SB1790, Income tax; modifying exemption for military retirement benefits

SB1792, Income tax; making certain credit refundable for attraction or expansion of supply chain company

SB1796, State Sovereignty; creating the State Sovereignty and Federal Tax Funds Act

SB1819, Motor vehicle tax; modifying definition of inheritance for the purposes of excise tax exception on transfer

SB1831, Income tax; providing for full deduction of certain investment expenditures

SB1843, Income tax; modifying payroll allocation for taxable income to include home office workers in this state

SB1849, Income tax; providing credit for childcare expenses and employer provider expenses

SB1851, Motor vehicle excise tax; omitting tax on vehicle purchases

SB1857, Income tax credit; extending credit for qualified clean-burning vehicles; providing credit for hydrogen fuel cells

SB1858, Tax credit; income tax credit for qualified employee in hydrogen manufacturing industry 

Oregon

HB4055, Extends privilege taxes on merchantable forest products harvested on forestlands

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

SB1502, Creates income or corporate excise tax credit allowed to small forestland owner that elects to observe riparian timber harvest restriction applicable to large forestland owner, in lieu of using harvest option available to small forestland owner

Pennsylvania

HB333, An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income

HB2327, In sales and use tax, further providing for exclusions from tax

HB2330, An Act authorizing counties to impose sales and use taxes

HB2391, An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for classes of income

HB2399, An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in procedure for the dispersement of money from the State treasury, further providing for settlement agreements and enforcement actions

HB2438, An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in general provisions, providing for electronic tax lien filing and centralized repository; and making a related repeal

SB10, Providing for consumer gas prices relief; making appropriations; and providing for Commonwealth indebtedness

SB1085, In emergency COVID-19 response, providing for historically disadvantaged business revitalization

SB1086, In emergency COVID-19 response, providing for main street business revitalization

SB1143, An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in general budget implementation, further providing for Federal and Commonwealth use of forest land

SB1167, Providing for legitimate cannabis-related business  

Rhode Island 

H7236, Allows for a tax credit of $500 for certain nurse practitioners or physicians 

H7238, Provides that individuals who do not qualify for social security benefits and who receive pension income may exclude the pension income from taxation under the same circumstances that social security income is excluded from taxation 

H7240, Exempts reusable bags not including paper or plastic bags from the state sales tax

H7440, Adds one new income tax bracket for purposes of state income taxation

H7494, Raises the earned-income tax credit from fifteen percent (15%) to fifty percent (50%) for the tax years 2023 and beyond

H7554, Exempts the trade-in value of pickup trucks under eight thousand one hundred

pounds (8,100 lbs.) gross weight, used exclusively for personal use, from sales tax

H7603, Enacts the Rhode Island Limited Partnership Act to govern the law of limited partnerships in this state and repeal chapter 12 of title 7 entitled "Limited Partnerships"

H7654, Eliminates the corporate tax cut and qualified business income deduction created by the 2017 Tax Cuts and Jobs Act

H7774, Makes numerous technical amendments to the statutes on taxes and corporations, associations and partnerships

H7865, Amends the capital gains tax rates and holding period from 5 years to 1 year. Imposes a non-owner occupied tax on homes assessed at more than $1,000,000. Increases estate tax exemption to $2,225,000

H7866, Eliminates the estate tax in Rhode Island

H7983, Imposes a moratorium on the payment of the fuel tax until June 30, 2023

H7984, Exempts beer and malt beverage from sales tax

H7985, Rebuild Rhode Island Tax Credit

H8006, Imposes a moratorium on the payment of the fuel tax until December 31, 2022

H8048, Establishes the Rhode Island secure choice retirement savings program, which provides for the creation of IRA-type retirement investments managed by a board established by the act which would be a public corporation

S2185, Reduces the minimum corporate tax from four hundred dollars ($400) to two hundred fifty dollars ($250) for the year beginning on January 1, 2022, and abolishes the minimum tax for tax years beginning on or after January 1, 2023

S2260, Exempts from sales tax the trade-in values of motorcycles

S2264, Adds one new income tax bracket for purposes of state income taxation

S2265, Refunds the minimum tax paid by corporations with annual gross income of less than four hundred dollars ($400); but caps the amount refunded at four hundred dollars ($400)

S2267, Exempts from the sales and use tax that portion of a motor vehicle lease payment collected for tangible personal property tax, municipal property tax, excise or any other similar tax

S2305, Imposes a moratorium on the payment of the fuel tax until December 31, 2022

S2455, Suspends the imposition of the minimum tax upon corporations, nonprofit corporations, and limited liability companies for the tax year in which the secretary of state certifies the entity's dissolution

S2551, Requires that all entities receiving tax credits from the state pay their workers the prevailing wage or other payments pursuant to § 37-13. This act would also allow the revocation of the tax credits for violation of this act

S2580, Establishes a fee on companies that sell fossil fuels in Rhode Island and establishes a fund to disburse the collected funds

S2593, Adds one new income tax bracket for purposes of Rhode Island state income taxation. The new bracket would be a rate of ten and ninety-nine one-hundredths percent (10.99%) on taxable income over four hundred thousand five hundred dollars ($400,500)

S2805, Effective January 1, 2023, creates Superior Court jurisdiction over all appeals of tax administrators concerning assessment, deficiency, refund claim, license or permit. It creates an exemption for the taxpayer from prepayment as a condition precedent

South Carolina

H5103, Suspend the imposition of the user fee on gasoline and diesel fuel and the imposition of the road tax for one year

H4880, Tax rates

S1087, Comprehensive Tax Cut Act of 2022

SB1189, Relating to state license tax credits allowed certain taxpayers for contributions to qualifying infrastructure and economic development projects, to increase the maximum annual credit amount from four hundred thousand to six hundred thousand dollars, to provide additional annual credit amounts of fifty thousand dollars, one hundred thousand dollars, and one hundred fifty thousand dollars, respectively, for qualifying projects located in counties classified for the targeted jobs tax credit as tier ii, iii, and iv counties, to provide additional eligibility requirements for these increased credit amounts, and to allow unused credits to be carried forward to the three succeeding tax years  

South Dakota

HB1327, Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates

SB3, Provide for the use and regulated sale of marijuana  

Tennessee

HB1650, As introduced, reduces the tax on gasoline and diesel

HB2615, As introduced, allocates a portion of state sales and use tax revenues to an eligible county or a municipality within the eligible county that is economically distressed for the purpose of funding certain capital outlay or other eligible projects

SB2483, As introduced, allocates a portion of state sales and use tax revenues to an eligible county or a municipality within the eligible county that is economically distressed for the purpose of funding certain capital outlay or other eligible projects  

Texas  

Utah  

HB165, Food Sales Tax Amendments 

HB197, Income Tax Rate Modifications 

HB221, Tax credit for alternative fuel vehicles

HB268, Sales and Income Tax Amendments (ENACTED) 

HB401, Property Tax Relief Amendments

HB444, Income Tax Revisions (ENACTED)

HB456, Digital User Asset Payment Amendments

HB478, Minimum Basic Tax Rate Reduction

SB39, Mobile Workforce Income Tax Amendments (ENACTED) 

SB76, Targeted Business Income Tax Credit Amendments  

SB93, Business Tax Amendments  

SB94, Taxpayer Tax Credit Modifications 

SB106, Electrical Facility Sales Tax Exemption

SB187, Fossil Fuels Tax Amendments

SB188, Energy Efficiency Amendments

SB200, Revisions to Property Tax

SB211, Income Tax Fund Amendments 

Vermont

H510, An act relating to a Vermont Child Tax Credit and the Vermont Social Security income exclusion 

H738, An act relating to technical and administrative changes to Vermont’s tax laws 

Virginia

HB384, State and local employees; rights of employees, freedoms of conscience and expression  

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

SB57, Conflict of Interests Act, state and local government; definition of gift, certain tickets, etc 

SB541, Gasoline and diesel fuel; lowers the rate of tax on July 1, 2022

SB630, Income tax; rolling conformity; report

SB692, Income taxation; pass-through entities 

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 

HB1460, Closing the digital divide by establishing excise taxes on telecommunications services to fund the expansion of the universal service programs in Washington 

HB1604, Dedicating the state sales tax on motor vehicles for transportation

HB1010, Dedicating the state sales tax on motor vehicles for transportation

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 

HB2096, Concerning the working families' tax exemption, also known as the working families tax credit 

HB2099, Improving tax administration by waiving penalties and imposing interest in certain situations involving delayed tax payments, and by extending a statute of limitations period for certain egregious tax crimes

HB2107, Creating an excise tax on the collection of consumer data by commercial data collectors

HB2138, Reducing the cumulative tax rate upon fuel licensees to half the amount that is imposed in 2022

SB5359, Dedicating the state sales tax on motor vehicles to transportation improvements

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

SB5974, Addressing transportation resources

SB5957, Reducing the business and occupation tax rate on manufacturing activities 

SB5960, Increasing the personal property tax exemption

SB5980, Providing substantial and permanent tax relief for small businesses 

West Virginia  

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

HB3124, Permit collective bargaining for public employees 

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

HB4410, Specifying allocation, apportionment and treatment of income of flow-through entities

HB4636, Clarifying when business and occupation taxes owed to a city or municipality are considered to be remitted on time 

HB4654, To provide for downstream tax credits for companies who manufacture steel and steel products in West Virginia

HB4655, To create commercial opportunity zones to attract new businesses to West Virginia

HB4657, The purpose of this bill is to create the Critical Mineral Investment Tax Credit Act of 2022

HB4659, West Virginia Heavy Duty Truck Excise Tax Elimination Act

HB4689, Creation of a tax credit for electric vehicle manufacturing

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 

SB501, Eliminating requirement on apprenticeship tax credit for certain tax years

SB657, Relating to tax on medical cannabis

SB678, Establishing tax credit for road infrastructure improvement projects and coal production processing facilities

Wisconsin

AB1047, Including with the property tax bill information about state aid reduction to school districts

AB1067, Medical marijuana, granting rule-making authority, and providing a penalty

SB1020, Obsolete statutory references; electronic assessment rolls; obsolete tax benefits for the purchase of Internet equipment used in the broadband market

SB1049, Reducing individual income tax rates on the basis of excess general fund tax collections

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.