2020 state and local tax legislative recap


Authored by RSM US LLP

Many state legislative sessions were affected by the pandemic: Some states maintained shorter session calendars or adjourned early this year; a few scheduled special sessions to pass necessary budget and operating legislation before returning to physical distancing. This year was less active in many ways than previous years, although it is anticipated that much more state tax legislation will be proposed in the coming months in preparation for the 2021 legislative sessions.

Ourr 2020 state and local tax recap explores key changes, with a focus on:

  • Federal coronavirus relief and mobile workforce proposals
  • Continued implications of the Wayfairdecision
  • CARES Act conformity and key state legislative developments

For additional considerations heading into 2021, please read our article State tax changes are coming: Be prepared and a recent audiocast: Decimated state budgets-tax changes are coming.