In response to the major disaster declarations issued by the U.S. federal government and the Internal Revenue Service (IRS) issuing related disaster relief by extending tax deadlines for victims of Hurricane Ian, other...more
During the 2021 legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, the elimination of deference to subregulatory interpretations of the Department of...more
During the first special session of 2020, the Oregon legislature passed House Bill 4212 (“HB 4212”). Governor Kate Brown (the “Governor”) signed HB 4212 into law on June 30, 2020. HB 4212 extends the time periods that...more
On June 2, 2020, Tennessee Gov. Bill Lee directed the Tennessee Department of Revenue to distribute $200 million in federal coronavirus relief funds to businesses impacted by mandatory closures under the “Tennessee Business...more
Members of the North Carolina General Assembly made good use of their time leading up to the short session that began on April 28, with each chamber filing a COVID-19 relief bill within twenty-four hours of reconvening....more
The North Carolina General Assembly convened on April 28, 2020, and a number of bills immediately were introduced to address various aspects of the coronavirus (COVID-19) crisis. Several of these bills included important...more
The Pennsylvania Department of Revenue has decided, as a policy matter, to make adjustments the purpose of which is to give taxpayers increased time and flexibility during these difficult times. The notice also indicates...more
On April 13, 2020, the South Carolina Department of Revenue issued SC Information Letter #20-8 with updated guidance concerning COVID-19 related filing and payment extensions. This guidance provides...more
On March 31, 2020, the North Carolina Department of Revenue (NCDOR) announced that it is expanding tax relief as part of Governor Roy Cooper’s response to the COVID-19 outbreak. Pursuant to the guidance, the NCDOR will not...more
In response to ongoing COVID-19 developments, the Tennessee Department of Revenue (TDOR) has announced that it will extend the deadline for taxpayers to file business tax returns originally due on April 15, 2020 to June 15,...more
The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and...more
On March 7, 2020, Governor Andrew Cuomo issued Executive Order No. 202, declaring a State disaster emergency in New York in response to the COVID-19 outbreak. Since that date, Gov. Cuomo has issued a series of Executive...more
On March 13, 2020, the Oregon Department of Revenue (“DOR”) added an FAQ and made two announcements regarding the Oregon corporate activity tax (“Oregon CAT”). First, the DOR’s website added a question to its FAQ section...more