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Welcome to the US State Income Tax Digest. We highlight significant income and business tax legislation, regulatory adoptions, judicial decisions, and administrative guidance. |
In this issue
- Featured article: Kentucky enacts IRC conformity legislation, Sections 174/174A, 163(j) changes and delays combined reporting deduction
- Kansas removes GILTI reference, maintains 100% subtraction under Section 951A
- Maine updates IRC conformity, treatment of Sections 174 and 168(n)
- Maryland enacts modifications for Sections 168(k) and 168(n), but no adjustments required for Sections 174/174A and 163(j) beginning in 2026
- Michigan Treasury announces research credit proration percentages
- Nebraska legislation provides relief from “foreign adversarial company” designation
- Oregon legislation requires modifications for Section 168(k)Oregon legislation requires modifications for Section 168(k)
- Wisconsin extends research credit carryforward period to 50 years
US State Income Tax Digest - April 2026
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