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Multistate Tax  |  April 18, 2025
State Tax Matters
State Tax Matters
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Multistate Tax Alerts

Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.



Delaware invitations for 2025 unclaimed property VDA program
The Delaware Secretary of State announced that invitations to enroll in its unclaimed property voluntary disclosure agreement (“VDA”) program are being mailed to companies on or around April 11, 2025. Companies receiving these notices have 90 days to enroll in the program before being referred to the Delaware Department of Finance for an unclaimed property audit that may yield a more unfavorable result.

This Multistate Tax Alert provides some related taxpayer considerations.
[Issued: April 9, 2025] More



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In this issue

New Jersey Division of Taxation Announces 24-Month Pilot Mediation Program that Begins October 1


Federal: Mobile Workforce State Income Tax Simplification Bill Has Been Introduced in US Senate Georgia: New Law Lowers Corporate Income Tax Rate and Contingently Phases in Additional Tax Rate Reductions Indiana: Updated Financial Institutions Tax Bulletin Addresses Combined Returns, PTET, and NOLs Kansas: New Law Provides for Contingent Corporate and Individual Income Tax Rate Reductions Texas: Timber Company’s Road Construction and Maintenance Costs Eligible for COGS Utah: Former Unitary Group Member Can’t Claim Portion of NOL Carryover Belonging to its Prior Unitary Group


Kentucky: New Law Permits Localities to Create Economic Development Taxing Districts that Levy Property Tax and 3% Income Tax


Illinois General Information Letter Says Tariffs are Not Deductible in Computing Retailers’ Occupation Tax Liability


Indiana: Newly Enacted Legislation Includes Several Property Tax Reforms and Relief Measures


Delaware invitations for 2025 unclaimed property VDA program




Helpful resources

Visit Deloitte.com

State tax Matters archive

Multistate Tax Alert archive

Read Accounting for Income Taxes

Join Dbriefs

Visit tax@hand



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