Appendix E 2020 Tax and Revenue Changes by State

NATIONAL CONFERENCE OF STATE LEGISLATURES 14

Appendix E2020 Tax and Revenue Changes by StateThis appendix shows the tax and revenue changes that took place by states in 2020 regular and special legislative sessions that will affect state revenues in FY 2020 and FY 2021. The appendix also includes any tax measures approved by voters in the 2020 election. Changes effective in a certain fiscal year as a result of legislation passed in an earlier year are also reflected in the totals. Tax changes by tax category appear in Ap-pendix F.

Tax Revenue reflects the revenue effect of tax actions for that fiscal year.

Revenue Total reflects the total amount of state revenue change. It combines revenue derived from tax actions with other revenue changes, such as fee increases, accelerations and other one-time changes. Recurring changes made for state policy reasons are not reflected in the to-tals. This appendix does not include changes in unemployment compensation.

The following abbreviations are used: AGI = Adjusted Gross Income

B&O =Business and Occupation

CARES = Coronavirus Aid, Relief, and Economic Security Act

CPI = Consumer Price Index

CIT = Corporate Income Tax

EITC = Earned Income Tax Credit

FDII = Foreign-Derived Intangible Income

GILTI = Global Intangible Low-Taxed Income

GRF = General Revenue Fund

HMO = Health Maintenance Organization

IRC = Internal Revenue Code

LLC = Limited Liability Corporation

LLP = Limited Liability Partnership

NOL = Net Operating Loss

PIT = Personal Income Tax

R&D = Research and Development

SSTP = Streamlined Sales Tax Project

TCJA = 2017 Tax Cuts and Jobs Act

TY = Tax Year

Jurisdiction Description Tax Category Effective Date FY 2021 FY 2022

Alabama Increased the privilege assess-ment on nursing facilities.

Health care 9/1/2020 $112.1 unknown

Tax Revenue= $112.1

Non-Tax Revenue= $0.0

Revenue Total= $112.1

Alaska Automatically conformed to net operating loss provisions included in the federal CARES Act.

Corporate income

3/27/2020 -$100.0 -$100.0

Tax Revenue= -$100.0


Revenue Total= -$100.0



Arizona Approved ballot measure Prop-osition 208 established a 3.5% income tax surcharge for single taxpayers on taxable income over $250,000. ($500,000 for joint filers.)*

Personal income

1/1/2021 827.0

Tax Revenue= $827.0



Arkansas No significant tax changes. Filing deadline pushed into FY 2021.

Tax Revenue= $0.0


Revenue Total= $0.0

California Suspended net operating loss deductions for taxpayers with net income above $1 million.

Corporate income

1/1/2020 $1,820.0 $1,300.0

Limited the use of most business tax credits to a total of $5 million per year.

Corporate income

1/1/2020 $2,000.0 $1,540.0

Interaction between the limitation on net operating loss deductions and tax credits will result in an additional revenue increase.

Corporate income

1/1/2020 $611.0 $454.0

Established first-year exemption from minimum tax for LLCs and partnerships.

Corporate income

1/1/2021 -$50.0 -$100.0

Required used car dealers to remit sales tax along with vehicle regis-tration fees.

Sales and use 1/1/2020 $12.0 $24.0

Extended the sales tax exemption for diapers and menstrual prod-ucts.

Sales and use 1/1/2022 $0.0 -$23.0

Expanded eligibility for state EITC to filers with an Individual Tax Identification Number (ITIN).

Personal income

1/1/2020 -$65.0 -$65.0

Reauthorize and modify managed care organization (MCO) enroll-ment tax.

Health care 1/1/2020 $394.0 $729.0

Tax Revenue= $4,722.0 $3,859.0Non-Tax Revenue= $0.0 $0.0

Revenue Total= $4,722.0 $3,859.0



Colorado Decoupled from business relief provisions in the federal CARES

Act, including deductions for NOLs, excess business losses, and

business interest income.

Corporate income

tax year 2020 $79.8 $23.1

Reversed federal 199A deduction for some high-income taxpayers.

Personal income

tax year 2021 $19.5 $43.2

Extended and expanded the state earned income tax credit

Personal income

tax year 2021 -$5.2 -$34.2

Narrowed the state sales and use tax exemption for long-term lodg-ing, allowing the exemption for long-term stays by natural persons only.

Sales and use 1/1/2021 $3.7 $7.4

Reduced the state income tax rate from 4.63% to 4.55%*

Personal income

1/1/2020 -203.0 -154.0

Increased state taxes on cigarettes and other tobacco products and created a tax on nicotine prod-ucts.*

Tobacco 1/1/2021 87.4 117.1

Tax Revenue= $97.8 $39.5Increased civil penalties for air and water quality violations.

Fee 1/1/2021 $0.5 $1.5

Imposed a fee assessed per truckload of fuel products to fund PFAS and transportation hazmat management

Fee 9/1/2020 $6.3 $7.5

911 Emergency Telephone Sur-charge

Fee 1/1/2021 $3.3 $6.6

Fee per ton of air pollutants Fee 1/1/2021 $1.6 $3.4Limitation on debt collection ac-tions through 11/1/20

Fee 7/1/2020 -$1.7 $0.0

Non-Tax Revenue= $10.0 $19.0Revenue Total= $107.8 $58.5

Connecticut Temporary Restrictions on the Property Tax Credit expired.

Personal income

12/31/2020 $0.0 -$53.0

Exempted certain pension and annuity income.

Personal income

1/1/2019 -$16.5 -$16.4

Increased teachers’ pension ex-emption from 25% to 50%.

Personal income

1/1/2021 $0.0 -$8.0

Eliminated the Capital Stock Tax method (phased out).

Corporate income

1/1/2021 -$5.7 -$9.5

Sunset the (now) 10% surcharge, which was established in 2012, at 20%.

Corporate income

12/31/2020 -$22.5 -$15.0



Connecticut Phased reduction or elimination of the state Admissions & Dues tax for various venues.

Miscellaneous 7/1/2019 -$0.8 $0.0

10-cents surcharge on plastic bags expires as plastic bags are banned effective July 1, 2021.

Miscellaneous 6/30/2021 $0.0 -$7.0

Adopted Federal Exemption Level for Inheritance and Estate Tax (phased in).

Miscellaneous 1/1/2018 -$28.3 -$13.2

Tax Revenue= -$73.8 -$122.1

Non-Tax Revenue= $0.0 $0.0

Revenue Total= -$73.8 -$244.2

Delaware No significant tax changes

Tax Revenue= $0.0


Revenue Total= $0.0

District of Columbia

Repealed a number of provisions of the District’s tax incentives for Qualified High-Technology Com-panies.

Corporate income

10/1/2020 $27.5 $34.9

Delayed implementation of com-bined reporting laws that would allow publicly traded companies a future deduction if the imple-mentation of combined report-ing resulted in an increase in a combined group’s net deferred tax liability.

Corporate income

1/1/2021 $7.4 $7.4

Taxable income includes gains from a sale or other disposition of assets, even if such sale results in the termination of an unincorpo-rated business.

Corporate income

1/1/2021 $1.1 $3.3

Establishes a new local transpor-tation surcharge on motor vehicle fuels of $0.053 in FY21 and $0.103 in FY22, to be increased by CPI an-nually and dedicates the revenue to local transportation projects. The base motor vehicle fuel tax rate will remain at $.235 and reve-nue from that tax will continue to be dedicated to the local Highway Trust Fund.

Motor fuel 10/1/2020 $5.6 $11.9



District of Columbia

Decoupled the federal capital gains tax deferral for Qualified Op-portunity Fund investments that are not located in the District or are not expected to meet certain criteria.

Personal income

10/1/2020 $2.0 $6.2

Authorized bars and restaurants to offer electronic games of skill and taxed gross machine revenue at 10%.

Miscellaneous 10/1/2020 $1.2 $3.3

Reduced the amount of assets that can be excluded from District taxes when transferred from a deceased person’s estate from $5.682 million to $4 million.

Miscellaneous 1/1/2021 $1.8 $2.4

Tax Revenue= $46.6 $69.4Increased fee that private waste haulers are charged to dump their solid waste loads at District-oper-ated waste transfer stations.

10/1/2020 $1.2 $1.2

Authorized the Department of Consumer and Regulatory Affairs (DCRA) to require all third-par-ty inspections to be arranged through an exclusive DCRA online platform and authorized the agen-cy to charge a fee for using the platform.

1/1/2021 $1.1 $1.7


Florida Back-to-School Sales Tax Holiday Sales and use 4/8/2020 -$41.8

Disaster Preparedness Sales Tax Holiday

Sales and use 4/8/2020 -$5.6

Tax Revenue= -$47.4

Reduction/elimination of occupa-tional license fees.

Fee 7/1/2020 -$1.5

Non-Tax Revenue= -$1.5


Georgia Exempted transportation services from sales tax.

Sales and use 8/5/2020 -$25.0 -$30.0

Enacted Marketplace Facilitator sales tax collection requirements.

Sales and use 4/1/2020 $78.0 $81.0

Implemented a tax on vaping. Tobacco 1/1/2021 $3.0 $7.0PPE Manufacturer Tax Credit Corporate

income6/30/2020 -$7.0 -$7.0



Georgia IRC Update Personal and Corporate

income

6/30/2020 -$199.0 -$1.0

Tax Revenue= -$150.0 $50.0Implemented a transportation services fee.

8/5/2020 $35.0 $36.0

Non-Tax Revenue= $35.0 $36.0Revenue Total= -$115.0 $86.0

Hawaii No survey received. Conformity measure was enacted. (SB 2920)

Idaho Federal Tax Conformity Personal income

1/1/2019 -$6.6 -$4.3

Adopted First Time Homebuyers Tax Credit

Personal income

1/1/2020 -$1.9 -$1.9

Tax Revenue= -$8.5 -$6.2Non-Tax Revenue= $0.0 $0.0

Revenue Total= -$8.5 -$6.2Illinois No significant tax changes

Tax Revenue=

Non-Tax Revenue=

Revenue Total=

Indiana Reduced the corporate income tax rate as part of a multi-year phased-in reduction enacted in 2014. The rate was lowered from 6.5% in FY 2016 to 4.9% in FY 2022.

Corporate income

7/1/2020 -$195.7 -$216.6

Reduced the Financial Institution Tax as part of a multi-year phased-in reduction enacted in 2014. The FIT rate was lowered from 6.5% in CY 2018 to 4.9% in CY 2023 and thereafter.

Miscellaneous 1/1/2020 -$31.5 -$38.3

https://www.capitol.hawaii.gov/session2020/bills/SB2920_.htm



Indiana Modified SUTA (State Unemploy-ment Tax Act) taxes. The legisla-tion freezes the rate schedule at the 2020 rate for calendar years 2021-2025. After 2025, the rate schedule will adjust according to the fund ratio. Under the prior law the rate schedule, frozen at schedule E from 2011 through 2020, would vary beginning in 2021 depending on the fund ratio of the unemployment trust fund. The fund ratio is equal to the balance in the Unemployment Insurance Trust Fund divided by covered payroll. The bill intended to prevent a shift to a lower rate schedule. The reduced tax shift was anticipated to occur given the continued low unemployment levels leading up to the beginning of 2020. This would have reduced tax revenue into the unemploy-ment trust fund over time. Given the sudden high unemployment rates related to the COVID-19 pan-demic, the law change now may prevent a shift to a rate schedule with higher tax rates due to a reduced fund ratio.

Miscellaneous 1/1/2021 Indeterminable Indeterminable

Tax Revenue= -$227.2



Iowa Net operating loss change. Personal income

Tax Year 2020

-$1.0 -$1.0

Business Interest and GILTI Corporate income

Tax Year 2019

-$20.0 -$9.2

Broadband Grants Corporate income

Tax Year 2019

-$2.3 -$1.5

Paycheck Protection Program Corporate income

Tax Year 2019

-$5.8 $0.0

Entity-level income tax adopted Corporate income

Tax Year 2020

-$4.2 -$4.2

Small business relief grants Corporate income

3/23/2020 -$1.3 $0.0

Use tax exemption for personal protection equipment

Sales and use 1/1/2020 -$1.8 $0.0



Iowa Adjusted the fuel tax schedule for biofuel percentage

Motor fuel 7/1/2020 -$15.3 -$16.5

Tax Revenue= -$51.7 -$32.4Criminal fines and court surcharges

Fee 7/1/2020 $8.4 $8.4

Non-Tax Revenue= $8.4 $8.4Revenue Total= -$43.3 -$24.0

Kansas No significant tax and non-tax revenue changes.

Tax Revenue= $0.0


Revenue Total= $0.0

Kentucky Imposed a tax on vaping products. The tax rate is 15% of the actual price at the distributor level on open vaping systems and $1.50 on each closed vapor cartridge.

Tobacco 8/1/2020 $7.9 $15.9

Extended the sales and use tax to golf courses.

Sales and use 8/1/2020 $1.9 $2.2

Expanded the availability of the New and Expanded Industry ex-emption.

Sales and use 8/1/2020 -$2.0 -$2.0

Coal Severance Tax refund for coal exported outside US.

Miscellaneous 8/1/2020 -$1.3 -$1.3

Tax Revenue= $6.5 $14.8Non-Tax Revenue= $0.0 $0.0

Revenue Total= $6.5 $14.8Louisiana Suspended the bottom tier of tax

for firms with up to $1 million of taxable capital.

Corporate income

-$7.0 -$0.4

Extended the Enterprise Zone Program from July 1, 2021 to July 1, 2026.

Corporate income

$0.0 -$5.0

Increases the vendor compensa-tion rate for dealers remitting on a timely basis to 1.05% from 0.935% of sales taxes collected. Retains the monthly maximum compensa-tion of $1,500.

Sales and use 8/1/2020 -$1.9 -$2.0

Exempted $5 million of promo-tional play wagers from state gam-ing taxes per gambling property (riverboat, racetrack slot facilities and land-based casinos)

Miscellaneous -$11.2 -$16.3

Tax Revenue= -$20.1 -$23.7Louisiana Non-Tax Revenue= $0.0 $0.0




Maine No survey received.

Tax Revenue=

Non-Tax Revenue=

Revenue Total=

Maryland Established a subtraction mod-ification for gains recognized as a result of the direct or indirect transfer or conveyance of speci-fied racing facilities and a training center and the amount of income recognized as a result of any expenditure of specified govern-mental funds.

Corporate income

6/1/2020 Indeterminable Indeterminable

Exempted from sales and use tax specified construction materials for use in the construction or redevelopment of certain racing facility sites. Purchases must be made by Jan. 1, 2026, to be eligi-ble for the exemption.

Sales and use 6/1/2020 $1.8 $1.8

Exempted from sales and use tax qualified data center personal property purchased or leased for use at qualified data centers that meet certain eligibility require-ments.

Sales and use 7/1/2020 Indeterminable Indeterminable

Exempted from sales and use tax custom-made earmolds, battery chargers, and receivers for artifi-cial hearing devices.


Exempted from sales and use tax a sale of construction material or warehousing equipment pur-chased by a person solely for use in a qualified opportunity zone or a target redevelopment area in certain counties.



Revenue Total= $1.8 $1.8



Massachusetts Delayed the charitable deduction for fiscal year 2021 cycle. The deduction was set to take effect for fiscal year 2021 but implemen-tation was postponed.

Personal income

7/1/2020 $64.0

Tax Revenue= $64.0

Accelerated Sales Tax for business-es with $150K or more in state tax liability in prior fiscal year.

Sales and use 7/1/2020 $267.0



Michigan Exempt Sales of Certain Prosthetic Devices

Sales and use 3/4/2020 -$2.0 -$2.1


Revenue Total= -$2.0 -$2.0Minnesota Conformity to Section 1031 and

179 expensing revised.Personal income

$63.0

Conformity to Section 1031 and 179 expensing revised.

Corporate income

$27.0

Tax Revenue= $90.0



Mississippi Revised the definition of the term “person doing business in this state” under the MS Use Tax law and to define the terms “marketplace facilitator,” “market-place seller” and “remote seller” under the MS Use Tax law. This expanded the number of market-place sellers/facilitators that are required to collect and remit all applicable use tax.

Sales and use 7/1/2020 $20-30 million $20-30 million





Missouri Exempted the economic impact payments, given out under the CARES Act in April 2020, from adjusted gross income. Under the Missouri FIT deduction, these payments may have been taxable to some citizens. This provision ensures the payments are not taxable. The fiscal note projection estimated this was a loss of up to $36 million. However, this was never revenue expected by the state as it was created in April 2020 by the federal government

Personal income

8/28/2020 -$36.0 0.0

Members of the military are entitled to an income tax deduc-tion from their MO adjusted gross income, starting 1/1/2020, in an amount equal to 20%. This de-duction will increase to 40% start-ing 1/1/2021. The 20% deduction will be claimed in FY 2021. It should be noted that the fiscal note calculations were based on a tax rate of 5.9% and the current rate is 5.4%. Therefore, the esti-mates are expected to be lower

Personal income

1/1/2020 -$2.2 -$3.7

100% tax deduction for contribu-tions made to Long-Term Dignity Savings Account

Personal income

1/1/2020 0 -$5.4

Tax Revenue= $-38.2


Revenue Total= $-38.2

Montana Not in session. No significant tax changes.

Tax Revenue= $0.0


Revenue Total= $0.0

Nebraska No significant tax changes.

Tax Revenue= $0.0


Revenue Total= $0.0



Nevada No significant tax changes.

Tax Revenue= $0.0


Revenue Total= $0.0

New Hampshire

Adopted market-based apportion-ment

Corporate income

1/1/2021 $10.0 No estimate

Tax conformity, including GILTI Corporate income

1/1/2020 $31.2 No estimate

Enacted a tax on sports betting Miscellaneous 7/12/2019 $10.0 No estimateTax Revenue= $51.2



New Jersey Increased marginal tax rate im-posed on gross income between $1 million to $5 million.

Personal income

1/1/2020 $427.0 $450.0

Surtax imposed on certain corpo-rate taxpayers.

Corporate income

1/1/2020 $333.0 $342.0

Increased annual assessment on HMO net written premiums.

Health care 10/1/2020 $103.0 $137.0

Statutory prescribed increase in Petroleum Products Gross Re-ceipts Tax

Motor fuel 10/1/2020 $351.5 No estimate

Tax Revenue= $1,214.5 $929.0Non-Tax Revenue= $0.0 $0.0

Revenue Total= $1,214.5 $929.0New Mexico 2019 legislation effective in TY21;

added new top income bracket starting at $210K for single, $315K MFJ, and $157.5K for MFS.

Personal income

1/1/2021 $20.0 $40.0

Created the “solar market de-velopment tax credit” - provides a personal income tax credit of 10% of the cost of equipment and installation of residential, busi-ness (commercial or industrial), or agricultural solar energy systems. The amount of solar tax credits claimed is not to exceed $8 million per calendar year.

Personal income

3/1/2020 -$5.0 -$5.0



New Mexico Extend and expand the Invest-ment Tax Credit - repeals the $2 million limit on the value of equip-ment, and changes the employ-ment requirements at the one job per $750 thousand investment up to $30 million and one job per $1 million investment over $30 million. Also increases the rate of credit from 5.125% effectively to the amount of the state GRT rate plus applicable local option GRT rates.

Sales and use 7/1/2020 -$2.5 -$3.0

“Create a new ’technology read-iness tax credit’ against GRT—applies to the state’s national laboratories’ qualified expendi-tures—including salaries, wages, benefits, and employer payroll taxes—in assisting businesses to license

Sales and use 7/1/2020 -$1.5 -$1.5

Add electric transmission facili-ties as eligible projects under the Industrial Revenue Bond (IRB) Act and the County Industrial Reve-nue Bond Act, which would allow local governments to permit the foregoing of property taxes and state and local gross receipts taxes involved with the financing or re-financing of electric transmission facility projects.

7/1/2020 No estimate No Estimate


Revenue Total= $11.0 $30.5New York Decoupled from increase in fed-

eral interest expense deduction (CARES Act).

Personal income

Same effect-ed tax years as the CARES

Act.

$1,600 $1,600

Extended personal income tax credits for hiring veterans, known as the Hire-A-Vet credit. This is a temporary tax until Fiscal Year 2023. No change in taxpayer liability.

Personal income

1/1/2021 $0 $0

Extended corporate income tax credits for hiring veterans, known as the Hire-A-Vet credit. This is a temporary tax until Fiscal Year 2023. No revenue impact.

Corporate income

1/1/2021 $0 $0



New York Capped the Long Term Care Credit at $15,000 annually. Limited to income less than $250,000.

Personal income

1/1/2020 $0 $28

Increased tobacco product tax by changing from manufacturer price to tax on wholesaler.

Cigarette and Tobacco

10/102020 $10 $23

Extended and decreased the film tax credit from 30% to 25% credit. No change in taxpayer liability.

Corporate income

4/1/2020 $0.0 $0.0

Extended the Real Estate Transfer Tax rates for REITS for New York State and New York City by three years.

Miscellaneous 9/1/2020 ($1) ($2)

Tax Revenue= $1,609.0 $1,649.0Non-Tax Revenue= $0.0 $0.0

Revenue Total= $1,609.0 $1,649.0North Carolina Conformed to federal change in

allowable percent for itemized deduction for medical and dental expenses in TY 2019 and 2020.

Personal income

-$36.0

To keep rate from decreasing, the tax rate in 2021 remained the same as 2020, original tax formula re-applied in 2022.

Motor fuel 1/1/2021 $20.2 $33.4

Applied the states gross premiums tax to Medicaid capitation pay-ments received by prepaid health plans.

Health care 7/1/2021 $115.0 $247.0


Revenue Total= $99.2 $280.4North Dakota No significant tax changes. (Legis-

lature did not meet in 2020.)$0.0

Tax Revenue= $0.0


Revenue Total= $0.0

Ohio Exempted feminine hygiene prod-ucts from the sales tax

Sales and use 4/1/2020 -$3.6 -$3.6

Authorized a credit up to $250 for teachers’ purchases of classroom supplies, professional develop-ment

Personal income

Tax Year 2020

-$1.0 -$1.0





Oklahoma No survey received.

Tax Revenue=

Non-Tax Revenue=

Revenue Total=

Oregon City property is withdrawn from a special district.

Property 6/30/2020 -$1.7 -$1.8

Increased taxes on cigarettes and cigars and established a tax on

e-cigarettes.

Tobacco $111.1


Revenue Total= -$1.7 -$1.8Pennsylvania No significant tax actions report-

ed.Tax Revenue= $0.0


Revenue Total= $0.0

Rhode Island No significant tax actions report-ed.

Tax Revenue= $0.0


Revenue Total= $0.0

South Carolina The motor fuel tax increased from 24 to 26 cents per gallon as part of a multi-year increase. It will in-crease another two cents in 2021.

Motor fuel 7/1/2020 $82.6 $84.8

Non-refundable tax credit of 35% for angel investors (extension of previously enacted legislation)

Personal income

5/6/2020 -$5.0 -$5.0

Non-refundable tax credit for qualified low-income housing projects. (Based on the federal housing tax credit in IRC 42. May also be applied against corporate income, license fees, bank, and insurance premium taxes.)

Personal income

5/14/2020 $2.1 $1.6





South Dakota No survey received.

Tax Revenue=

Non-Tax Revenue=

Revenue Total=

Tennessee Required marketplace facilitators with sales over $100K to remit sales and use tax; lowers the threshold for dealers with no presence in the state, from $500K to $100K, regarding such collec-tion.

Sales and use 10/1/2020 $108.3 $144.4

One-time expansion of sales tax holiday.

Sales and use 7/1/2020 -$9.8 $0.0

Enacted the Annual Coverage Assessment Act of 2020 which established an annual coverage assessment on hospitals of 4.87% of a covered hospital’s annual coverage assessment base.

Health care 7/1/2020 $602.6 $0.0

Extended the Ground Ambulance Provider Assessment Act.

Health care 7/1/2020 $10.7 $0.0

Extended the Nursing Home As-sessment Act.

Health care 7/1/2020 $134.6 $0.0


Revenue Total= $846.4 $144.4Texas No significant tax actions reported.

(Not in session.)Tax Revenue= $0.0 $0.0


Utah Amends an addition to income for corporate income tax purposes

Corporate income

1/1/2020 -$1.0 -$1.0

Removes the 80% limitation on a Utah net loss carry forward for the 2018 through 2020 income tax years

Corporate income

1/1/2020 -$2.8


Revenue Total= -$3.8 -$1.0Vermont No significant tax actions reported.

Tax Revenue= $0.0


Revenue Total= $0.0



Virginia Increased cigarette tax from $0.30 to $0.60 per pack.

Tobacco 7/1/2020 $99.1 $108.2

Doubled the tax on other tobacco products (10% to 20%).

Tobacco 7/1/2020 $20.1 $22.6

New tax on liquid nicotine at the rate of $0.066 per milliliter.

Tobacco 7/1/2020 $3.9 $4.3

Monthly tax on distributors of skill games.

Miscellaneous 7/1/2020 $150.0 $0.0

Lowered the threshold for 1099K reporting to $600.

Personal income

1/1/2020 $10.3 $20.6

Increased the motor fuels tax by $0.10 per gallon over two years. The existing gas tax is based on a percentage of the wholesale price of gasoline and diesel fuel is converted to a cents-per-gallon tax. A rate of $0.262 per gallon of gasoline will be phased in over two years, and then indexed every year thereafter

Motor fuel 7/1/2020 $200.7 $400.5

Imposed 0.7% regional sales tax for transportation in Planning District 15.

Sales and use 10/1/2020 $96.3 $198.2

Imposed regional fuels tax in Plan-ning District 15.

Motor fuel 7/1/2020 $47.1 $51.4

Impose a grantor’s tax of $0.06 per $100 of value, called the “regional transportation improve-ment fee,” imposed on real estate sale transactions located in any county or city that is a member of the Hampton Roads Transporta-tion District


Impose a 1% additional Transpor-tation District Transient Occu-pancy Tax (TDTOT) for localities located in the Hampton Roads Transportation District


Impose a 1% additional Transpor-tation District Transient Occu-pancy Tax (TDTOT) for localities located in the Northern Virginia Transportation District

Miscellaneous 5/1/2021 $2.5 $15.4

Additional grantor’s tax of $0.05 per $100 of value in Planning District 8

Miscellaneous 5/1/2021 $3.0 $17.8

Tax Revenue= $641.0 $853.3



Virginia District Court Civil Filing Fees - Increases the fees for services of district court judges, clerks, and magistrates in civil cases by $6

Fee 7/1/2020 $3.9 $3.9

Reduce annual motor vehicle reg-istration fee by $10

Fee 7/1/2020 -$80.7 -$81.4

Highway Use Fee on electric vehicles

Fee 7/1/2020 $39.9 $49.3

Non-Tax Revenue= -$36.9 -$28.2Revenue Total= $604.1 $825.1

Washington Removed expiration and expand-ed eligibility for property tax ex-emption for tribal owned property used for economic development.

6/11/2020

Expanded and extended property tax exemption for nonprofits pro-viding housing to very low income households.

7/1/2020

Clarified and expanded SUT ex-emptions for batteries and battery packs for electric and hybrid ves-sels and related infrastructure.

7/1/2020

Authorized the extension in cer-tain cities of the special property valuation of historic properties.

6/11/2020

Extension of the multi-family property tax exemption for prop-erties currently receiving MFTE set to expire until 12/31/21.

7/1/2020

Provides SUT for feminine hygiene products.

1/1/2022

Changes heavy equipment rental from property tax and imposes a rental tax of 1.25%.

6/11/2020

Extends SUT exemption for large private airplanes owned by non-residents that are being modified in Washington until 7/1/31.

6/11/2020

Exempted value of constructing ADU from property taxes for three years

6/11/2020

Made use tax exemption perma-nent for receipt of prize valued under $12K from nonprofit or library fundraising activity.

6/11/2020



Washington Eliminated Workforce Education Investment surcharge that was effective Jan. 1, 2020. Delayed imposition until April 1. Increased service B&O rate on certain busi-ness to 1.8%. Increased rate on advanced computing businesses

2/10/2020

Repealed 0.2904% B&O rate for civil aircraft manufacturing. Pro-vided for 0.357% rate if allowed pursuant to WTO agreement and certain conditions met.

3/25/2020

Tax Revenue= Indeterminate

Creates an insurance fraud sur-charge (reduces administrative charge commensurately) to fund insurance commissioner fraud program

7/1/2020

Changes to business licensing fees

Non-Tax Revenue=

Revenue Total= Indeterminate

West Virginia Exempted a portion of Social Se-curity benefits for certain taxpay-ers.

Personal income

1/1/2021 -$3.1 -$10.1

Reduced severance tax on steam coal sold directly to electric power generators—rate reduced over a three-year period.

Miscellaneous 7/1/2020 -$26.0 -$39.0

Imposed a tiered Health Care Provider Tax on HMO’s.

Miscellaneous 7/1/2020 $41.0 $3.7

Permitted counties to retain prop-erty transfer tax (phased in over a 10-year period).

Property 7/1/2021 $0.0 -$1.2

Tax Revenue= $11.9 -$46.6Non-Tax Revenue= $0.0 $0.0

Revenue Total= $11.9 -$1.2Wisconsin Adopted federal deduction for

contributions to HSA, Archer MSA, flexible FSA, and health reim-bursement arrangements used for expenses related to menstrual care products.

Personal income

1/1/2020 -$3.2 -$4.2

Automatic income tax rate reduc-tion based on estimated increased sales tax revenue from remote sellers and marketplace Providers.

Personal income

Tax Year 2020

-$119.3 -$119.3



Wisconsin Adopted the federal subtraction before the calculation of federal AGI for up to $300 of qualified charitable contributions in tax year 2020.

Personal income

Tax Year 2020

-$4.2 $0.0

Suspended state penalty for any distribution related to COVID-19 from an eligible retirement plan in 2020.

Personal income

1/1/2020 -$12.1 $2.0

CARES Act - Required minimum distribution waived for qualified retirement Plans in 2020.

Personal income

1/1/2020 -$41.0 $6.0

CARES Act - Minimum required contribution for single employer pension plan Deadline Extended.

Corporate income

1/1/2020 $14.2 $1.6

Adopted the federal deduction for qualified charitable contributions up to 50% of federal AGI (individ-uals) and up to 25% of adjusted taxable income (corporations).

Corporate income

Tax Year 2020

-$25.7 $14.4

Payments made by employer on behalf of employee for student loan principal and interest are excluded from income.

Corporate income

1/1/2021 -$2.1 minimal

Created provisions that require a marketplace provider to collect/remit sales and use tax on sales facilitated by the marketplace pro-vider on behalf of a marketplace seller.

Sales and use 1/1/2020 $67.1 $67.1

Repealed sales tax on internet access, as required under federal law.

Sales and use 7/1/2020 -$166.0 -$166.0

Decreased the administrative allowance that licensed motor vehicle fuel suppliers may deduct when remitting the fuel tax on gasoline to the Department of Revenue.

Motor fuel 1/1/2020 $5.7 $5.7

Eliminated the refund of the motor vehicle fuel tax paid on gasoline received into a service station operator’s storage facilities to cover shrinkage and evapora-tion losses.

Motor fuel 1/1/2020 $4.2 $4.2





Wyoming Applied tax to specified nicotine products, including electronic cigarette and vapor material.

Tobacco 7/1/2020 N.A. N.A.

Implemented a statewide lodging tax.

Miscellaneous 1/1/2021 $9.3 $18.6

Tax exemption for new oil and gas wells.

Miscellaneous 7/1/2020 -$3.6 -$3.6

Severance tax exemption for coal shipped internationally.

Miscellaneous 7/1/2020 N.A. N.A.

Adjusted uranium taxation rates. Miscellaneous 7/1/2020 N.A. N.A.Taxation on sale of electricity from nuclear reactors.

Miscellaneous 1/1/2021 N.A. N.A.

Tax Revenue= $5.2 $15.0Increased filing and automation court fees

Fee 7/1/2020 $1.5 $1.5


Documents

Appendix E 2020 Tax and Revenue Changes by State