Information current as of August 31, 2021.
Calendar-year 2021 seems to have unfortunately carried over many of the issues from 2020, as COVID-19 continues to affect much of our daily lives. Taxing jurisdictions are still actively taking mitigating actions and/or extending relief provisions, which generally result in additional time to file and/or pay for tax year 2020 filings (unless noted otherwise). Further, many jurisdictions continue to operate under limited in-person procedures for their compliance, audit, and administrative functions. These developments continue to quickly evolve; check with your BKD Trusted Advisor™ or visit our COVID-19 Resource Center for current information as needed. Continue reading for a by-state listing of developments. Also, please note that these tracking lists don’t include similar relief from local-level taxing authorities.
As many state legislatures were already out of session or suspended by the time the pandemic shutdown occurred last year, the majority of state tax developments were announced via administrative actions during 2020. For 2021, most state legislatures are in full session, so BKD anticipates legislative developments to be more prevalent this year.