State Pass-Through Entity (PTE) Taxes
General Information
- Article on State PTE Taxes (Wlodychak – State Tax Notes) – August 2021
- IRS Notice 2020-75 – Forthcoming Regulations Regarding the Deductibility of Payments by Partnerships and
S Corporations for Certain State and Local Income Taxes
State Agency Information or Legislation
- Alabama – PTE Info – Agency Website
- Arkansas – House Bill 1209 and Agency Website
- Arizona – Senate Bill 1783 and Agency Website
- California FTB – PTE Info – Agency Website
- Colorado – House Bill 1327 and Agency Website
- Connecticut – PTE Info – Agency Website
- Georgia – House Bill 149 and Agency Website (regulations)
- Hawaii – Senate Bill 1437
- Idaho – House Bill 317 and Agency Website (flowchart)
- Iowa – House File 352
- Illinois – PTE Info – Agency Website
- Indiana – PTE Info – Agency Website
- Kansas – House Bill 2239 and Agency Website
- Kentucky – House Bill 5
- Louisiana – PTE Info – Agency Website
- Maryland – PTE Info – Agency Website and PTE Instructions
- Massachusetts – House 4009 and Agency Website
- Michigan – House Bill 5376 and Agency Website
- Minnesota – PTE Info – Agency Website
- Mississippi – House Bill 1691 and Agency Website
- Missouri – House Bill 2400 and Agency Website
- Montana – Senate Bill 554
- Nebraska – Legislature Bill 754
- New Jersey – PTE Info – Agency Website
- New Mexico – House Bill 102 and Agency Website
- New York – PTE Info – Agency Website
- North Carolina – Agency Website
- Ohio – House Bill 246 and Agency Website
- Oklahoma – PTE Info – Agency Website
- Oregon – Senate Bill 727 and Agency Website
- Rhode Island – PTE Info – Agency Website
- South Carolina – Senate Bill 627 and Agency Website
- Utah – House Bill 444 and Agency Website
- Wisconsin – PTE Info – Agency Website
- Virginia – House Bill 1121 and Agency Website
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