{{item.videoDuration}}
{{item.title}}
{{item.text}}
{{item.videoDuration}}
{{item.text}}
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: Multiple states adjust conformity to federal P.L. 119-21, OBBBA
- Connecticut adjusts conformity to Sections 168(n) and 174/174A
- Hawaii updates IRC conformity for 2026 onward, decouples from IRC Sections 174A and 168(n)
- Iowa removes GILTI designation from Section 951A deduction
- Minnesota enacts legislation impacting OBBBA conformity
- New York State and City final budget includes OBBBA conformity revisions
Two more states lower their corporate tax rates
- Arkansas lowers corporate tax rate
- Georgia legislation lowers corporate income tax rate, repeals various credits
Nexus/P.L. 86-272
- New York appellate division upholds regulation interpreting P.L. 86-272
US state income tax digest - May 2026
{{filterContent.facetedTitle}}
{{contentList.loadingText}}
{{contentList.loadingText}}
Contact us
Follow us
