Looking for Information About Changes to Article IV of the Compact?

At its annual business meeting in July 2014, the Commission adopted, as uniformity recommendations to the states, several amendments to provisions within Article IV of the Compact. Article IV of the Compact is composed of the Uniform Division of Income for Tax Purposes Act (UDITPA).  There are a couple of remaining sections of Section 18 and conforming amendments throughout Article IV that are awaiting consideration for approval by the Commission.  Once consideration of these remaining items has occurred, a revised model Compact will be posted on this website in addition to the original model drafted in 1966.

You can find the adopted changes, along with the remaining items still pending, at the Article IV page of the Uniformity section of our website.