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Drew Hemmings

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Numerous states have provided tax relief in response to the COVID-19 outbreak, often in the form of tax filing and payment deadline extensions.  At this time, 40 states and Washington, D.C. have provided a corporate income tax filing and/or payment deadline extension.  Some of these states have conformed to the July 15 federal corporate income tax extension date, while others have extended to an earlier or later date.  Some states have also extended income tax…

Many employees are now telecommuting due to the COVID-19 outbreak.  In our previous blog post, we discussed employers’ potential withholding issues as a result of employees working remotely.  In this blog post, we will discuss potential nexus and apportionment issues due to employees working remotely.

With many employees now telecommuting due to the COVID-19 outbreak, employers could face additional state income tax withholding requirements if their employees telecommute from a different state than the one in which they typically work.  However, a few states are starting to announce temporary withholding relief in response to the COVID-19 outbreak.

States and local jurisdictions continue to grapple with novel tax issues in response to the COVID-19 outbreak.  On Friday, March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), a $2 trillion federal stimulus package to provide fiscal relief in response to the COVID-19 outbreak.  The CARES Act includes numerous tax relief provisions.  States will need to consider whether, and how, they will conform to the federal provisions.