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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: North Carolina updates IRC conformity, requires Section 174A modifications, amends franchise tax calculation
Multiple states provide federal tax conformity guidance
- Connecticut Revenue Services issues guidance on Section 174A nonconformity for 2025
- Florida DOR provides guidance on 2026 decoupling provisions
- Oklahoma finalizes rule changes updating GILTI reference for NCTI
Filing threshold / Rates
- New Hampshire legislation increases business enterprise tax (BET) filing threshold, provides for contingent future rate decreases
Unitary combined reporting / P.L. 86-272
- Massachusetts ATB rules that P.L. 86-272 insulates protected income from combined group apportionment inclusion
US state income tax digest - July 2026
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