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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: Indiana enacts legislation addressing IRC conformity, reporting federal changes, and tax amnesty period
- Georgia updates IRC conformity, decouples from IRC Section 174A
- Minnesota DOR issues notice on foreign entity taxation
- New Mexico legislation adjusts OBBBA conformity, requiring adjustments for Section 163(j), bonus depreciation, and NCTI inclusion effective in 2027; Guidance provided for reporting Section 250 adjustments on 2025 returns
- Ohio updates IRC conformity, impacts local income taxes
- Oregon updates references to IRC Section 951A inclusion
- Texas Comptroller revises guidance on one-time depreciation adjustment
- Utah reduces corporate tax rate, includes allocated income in “unrelated business income”
- West Virginia updates IRC conformity, providing for general OBBBA conformity
US state income tax digest - March 2026
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