Analysis

Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last five years. These external alerts 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.

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Budget bill extends and addresses fuel excise taxes and incentives

On December 20, 2019, President Trump signed H.R. 1865, Further Consolidated Appropriations Act, 2020 (H.R. 1865),which includes the following modifications:

  • A two-year retroactive extension and one-year prospective extension of the federal alternative fuel credit,
  • A two-year retroactive extension and one-year prospective extension of the federal alternative fuel mixture credit,
  • A one-year retroactive extension and three-year prospective extension of the federal biodiesel mixture credit,
  • A one-time filing of all retroactive alternative fuel and biodiesel claims,
  • Changes the definition of an eligible “alternative fuel mixture” under the federal alternative fuel mixture credit,
  • A two-year retroactive extension and one-year prospective extension of the federal second generation biofuel incentives, and
  • Reinstatement of the Oil Spill Liability Trust Fund (OSLTF).

2019 Multistate Tax alerts

 

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2018 Multistate Tax alerts

 

2017 Multistate Tax alerts