FTA Government Relations

Here is the latest federal and state government information that directly impacts state tax administrators. This page will be updated as more information becomes available. We’ll include        FTA-provided analysis and educational tools to support you! 

2022 ‘State of the State’ Addresses 

Alabama: Governor Kay Ivey; Date: January 10. Link to speech

Alaska: Governor Mike Dunleavy; Date: TBD                          

Arizona: Governor Doug DuceyDate: January 10Link to speech

Arkansas: Governor Asa Hutchinson; Date: TBD                     

California: Governor Gavin Newsom; Date: TBD               

Colorado: Governor Jared Polis; Date: January 13Link to speech 

Connecticut: Governor Ned Lamont; Date: TBD                     

Delaware: Governor John Carney; Date: January 20 

Florida: Governor Ron DeSantisDate: January 11Link to speech 

Georgia: Governor Brian KempDate: January 13Link to speech 

Hawaii: Governor David IgeDate: January 24           

Idaho: Governor Brad LittleDate: January 10Link to speech          

Illinois: Governor J.B. Pritzker; Date: February 2        

Indiana: Governor Eric HolcombDate: January 11Link to speech  

Iowa: Governor Kim ReynoldsDate: January 11Link to speech

Kansas: Governor Laura KellyDate: January 11Link to speech       

Kentucky: Governor Andy BeshearDate: January 5Link to speech  

Louisiana: Governor John Bel EdwardsDate: March 14       

Maine: Governor Janet MillsDate: TBD        

Maryland: Governor Larry HoganDate: February 2             

Massachusetts: Governor Charlie BakerDate: January 25                  

Michigan: Governor Gretchen Whitmer; Date: January 26      

Minnesota: Governor Tim Walz; Date: TBD 

Mississippi: Governor Tate ReevesDate: TBD                       

Missouri: Governor Michael ParsonDate: January 19          

Montana: Governor Greg GianforteNo address       

Nebraska: Governor Pete RickettsDate: January 13Link to speech 

Nevada: Governor Steve SisolakNo address             

New Hampshire: Governor Chris SununuDate: TBD                        

New Jersey: Governor Phil MurphyDate: January 11. Link to speech

New Mexico: Governor Michelle Lujan GrishamDate: TBD             

New York: Governor Kathy HochulDate: January 5Link to speech 

North Carolina: Governor Roy CooperDate: TBD 

North Dakota: Governor Doug BurgumDate: January 19     

Ohio: Governor Mike DeWineDate: TBD 

Oklahoma: Governor Kevin StittDate: February 7    

Oregon: Governor Kate BrownDate: TBD                 

Pennsylvania: Governor Tom WolfDate: February 8            

Rhode Island: Governor Dan McKeeDate: TBD                    

South Carolina: Governor Henry McMasterDate: January 19          

South Dakota: Governor Kristi NoemDate: January 11. Link to speech       

Tennessee: Governor Bill LeeDate: January 31        

Texas: Governor Greg AbbottNo address     

Utah: Governor Spencer Cox; Date: January 20 

Vermont: Governor Phil Scott; Date: January 5Link to speech

Virginia: Governor Glenn YoungkinDate: January 15Link to speech 

Washington: Governor Jay InsleeDate: January 11Link to speech 

West Virginia: Governor Jim JusticeDate: January 12Link to speech

Wisconsin: Governor Tony Evers; Date: February 15 

Wyoming: Governor Mark Gordon; Date: February 14 

  

State Legislation on Income, Franchise, and Sales and Use Taxes Introduced (1/19/22)   

Alabama 

HB10, Taxation, ad valorem tax, sales and use taxes, commercial fishing vessels and equipment exempt from ad valorem taxation, levy a rate differential of one and one-half percent on purchase and storage of vessels and machinery used for commercial fishing, etc.   

HB12, Taxation, Black Belt Regional Child Advocacy Center, exempt from state, county, municipal sales and use taxes, Sec. 40-23-5 amended   

HB35, Limestone Co., ad valorem taxes, senior property tax appraisal, person 65 or older, valuation frozen under certain conditions

HB62, Lease tax exemptions, to provide a lease tax exemption for lease transactions to nonprofit corporations, Sec. 40-12-223 amended   

SB18, Deferred compensation plans, portion of income exempt from income tax, Sec. 40-18-19 amended

SB19, Income tax, to increase optional standard deduction amount and increase the adjusted gross income range allowable for maximum optional standard deduction and dependent exemption, Secs. 40-18-15, 40-18-19 amended

Alaska 

Arizona 

HB2838, Income Tax; Partnerships; S Corporations (ENACTED) 

Arkansas 

HB1209, To Create the Elective Pass-through Entity Tax Act; To Impose A Tax On Pass-through Entities; and To Exclude Certain Income From Gross Income For Pass-through Entities

California 

Colorado 

HB 1327, State and Local Tax Parity Act for Businesses (ENACTED) 

HB1062, Concerning the expansion of the sales and use tax exemption for food to include food that is not prepared for domestic home consumption

Connecticut 

Delaware 

Florida  

HB1447, Provides tax credit to taxpayers who employ apprentices in specified programs; provides cap on amount of tax credit; specifies method for calculating tax credit; prohibits taxpayers from claiming tax credit for individual apprentice for more than specified number of years; authorizes tax credits to be carried forward for up to specified number of years

Georgia 

HB149, A bill to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes (ENACTED) 

HB920, A bill to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to revise an income tax credit for certain investments to be limited to investments in entrepreneurship programs, centers, and initiatives; to change the qualifications of an investor; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes

Hawaii  

Idaho 

H436, Amends existing law to revise the individual and corporate income tax rate and to provide for an income tax rebate

Illinois 

HB4464, Amends the Illinois Vehicle Code; tax on vehicle weight 

HB4492, Amends the Illinois Income Tax Act. Increases the research and development credit by providing that the increase in research and development activities shall be based on an increase over 50% of the average of the qualifying expenditures for each year in the base period (instead of 100% of the average of the qualifying expenditures for each year in the base period)

SB2531, Amends the Illinois Income Tax Act (ENACTED) 

SB3204, Amends the Property Tax Code. Repeals provisions concerning levy adjustments for certificates of error, court orders, and final administrative decisions of the Property Tax Appeal Board

SB3237, Amends the Illinois Income Tax Act. Makes a technical change in a section concerning the short title

Indiana 

HB1259, Establishes the new remote worker grant program. Provides that the Indiana destination development corporation shall administer the program, including awarding grants to a new remote worker for qualifying remote worker expenses

HB1260, Provides that a county assessor shall provide electronic access to property record cards on the county's official web site. Provides that the authority of a property tax assessment board of appeals (county board)  

HB1289, Provides for an adjusted gross income tax credit for donations to a public school foundation. Provides that the maximum individual taxpayer credit is $2,000 in the case of a single return and $4,000 in the case of a joint return

SB175, Defines "medical cannabis", specifies that the term does not include smokable cannabis or cannabis mixed with a food product, and permits the use of medical cannabis by a person with a qualifying medical condition as determined by the person's physician

SB246, Establishes the insuring Foster Youth Trust Fund. Provides that an individual may receive the foster care tax credit for making a qualified monetary contribution to the insuring foster Youth Trust Fund

SB262, Provides an affordable and workforce housing state tax credit against state tax liability to a taxpayer for each taxable year in the state tax credit period of a qualified project in an aggregate amount that does not exceed the product of a percentage, etc.   

SB338, Provides for an exemption from the adjusted gross income tax for up to five years for an individual who graduates from a public or private four-year college or university if the individual accepts a full-time position of employment in Indiana after graduation  

SB372, Phases down the individual adjusted gross income tax rate from 3.23% in 2022 to 1.73% in 2027 and thereafter. Phases out the corporate adjusted gross income tax rate from 4.99% in 2022 to 0% in 2026 and thereafter  

SB378, Increases the acquisition cost threshold for the business personal property tax exemption from $80,000 to $250,000      

Iowa 

Kansas 

HB2484, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit

HB2485, Providing for a sales tax exemption for sales made by student organizations that contract with schools

HB2487, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing for an exemption from sales and use taxes for sales of farm products sold at farmers' markets, and discontinuing the nonrefundable food sales tax credit

SB326, Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees 

SB335, Exempting certain business entities that provide health insurance in the state but are not subject to the jurisdiction of the commissioner of insurance from payment of the annual premium tax

SB338, Restricting property and sales tax exemptions on property leased by the Kansas City area transportation authority to a private developer

SB339, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit

SB342, Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing an exemption from sales and use taxes for sales of farm products sold at farmers’ markets, and discontinuing the nonrefundable food sales tax credit

Kentucky  

Louisiana 

Maine  

Maryland 

SB235, Authorizing individuals who have a permanent physical disability, including blindness to deduct $1,000 as a personal exemption under the Maryland income tax; and applying the Act to taxable years beginning after December 31, 2021

SB251, Authorizing a subtraction modification under the Maryland income tax for up to $50,000 of income received during a taxable year by an individual who is at least 100 years old; and applying the Act to taxable years beginning after December 31, 2021

SB258, Requiring a real estate investment trust to establish its name in a certain manner and have an office in this State and a resident agent

SB264, Exempting a community solar energy generating system that provides at least 50% of the energy it produces to low-or moderate-income customers

SB267, Allowing certain persons to claim a 50% credit against the state income tax for certain qualified costs  

Massachusetts 

Michigan 

Minnesota 

Mississippi 

HB531, the Mississippi Tax Freedom Act Of 2022                   

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire          

New Jersey 

SB4094, Makes changes to film and digital media content production tax credit program           

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

HB2986, Revenue and taxation; vehicle excise tax; value definition

SB1101, Sales tax exemption; modifying certain definition

SB1104,Sales tax; modifying sales tax exemption for Blue Star Mothers of America

Oregon 

SB727, Establishes elective entity-level, pass-through business alternative income tax (ENACTED) 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

HB165, Food Sales Tax Amendments 

SB76, Targeted Business Income Tax Credit Amendments 

SB93, Business Tax Amendments 

SB94, Taxpayer Tax Credit Modifications 

Vermont  

Virginia 

HB1167, Tax credits; vested interest. Creates a vested interest when a taxpayer claims a tax credit, including an interest in any conditions placed upon the credit, and prohibits alteration of such interest by a subsequent action of the General Assembly

HB1168, Real property tax; exemption for disabled veterans and surviving spouses. Provides that a person who is eligible for the real property tax exemption for certain disabled veterans and surviving spouses is entitled to a refund

HB1185, Local tax; solar facility exemption. Local tax; solar facility exemption 

HB1190, Motor vehicle sales and use tax; definition of sale price. Excludes from the sale price for determining motor vehicle sales and use tax the amount of any credit given by the seller for any motor vehicle taken as a trade-in

SB630, Income tax; rolling conformity; report

Washington 

HB1876, Concerning public investment impact disclosures for certain ballot measures that repeal, levy, or modify any tax or fee and have a fiscal impact statement that shows that adoption of the measure would cause a net change in state revenue

HB1921, Concerning the valuation of property related to renewable energy for the purposes of property tax and providing for a payment in lieu of taxes for renewable energy facilities

West Virginia 

HB4088, Rare Earth Element and Critical Mineral Investment Tax Credit Act of 2022

HB4093, Provide targeted business personal property tax relief in certain communities

SB22, Relating to exempting certain organizations from property taxation

SB329, Tax Department rule relating to Corporation Net Income Tax

Wisconsin 

Wyoming 

*As standing policy, FTA does not support or oppose legislation. This legislation represents the items we are tracking across income, franchise, as well as sales and use taxes and is not a comprehensive list of legislation introduced in the states.