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Pub-129, States with Substantially Similar Entity-Level Tax as Illinois
This chart lists the states the Illinois Department of Revenue has determined have a tax substantially similar to the tax imposed under Section 201(p) of the Illinois Income Tax Act (IITA).
| State |
Specific state tax that qualifies | Date enacted |
| Alabama | Ala. Code of 1975 § 40-18-24.4 | February 12, 2021 |
| Arizona | Ariz. Rev. Stat. § 43-1014 | July 9, 2021 |
| Arkansas | Ark. Code Ann. § 26-65-01 | March 15, 2021 |
| California | Cal. Rev. & Tax Code § 19900 | July 16, 2021 |
| Colorado | Colo. Rev. Stat. § 39-22-340 | June 23, 2021 |
| Connecticut | Conn. Gen. Stat. § 12-699 | May 31, 2018 |
| Georgia | GA. Code Ann. §§ 48-7-21(b)(7)(C) and 48-7-23(b) | May 4, 2021 |
| Hawaii | SB1437 SD1 HD2 CD1 enacted as Act 50, SLH 2023 | June 1, 2023 |
| Idaho | Idaho Code Ann. § 63-3026B | April 15, 2021 |
| Iowa | Iowa Legislation 2023, House File 352 | May 11, 2023 |
| Indiana | Ind. Code §6-3-2.1-4 | February 22, 2023 |
| Kansas | 2021 Kan. HB 2239 | April 14, 2022 |
| Kentucky | Kentucky HB 360, Section 16 | March 24,2023 |
| Louisiana | LA. Rev. Stat. Ann. § 47:287.732.2 | June 22, 2019 |
| Maryland | MD. Code Ann. Tax-Gen. § 10-102.1 | May 7, 2020 |
| Massachusetts | ALM GL ch. 63D, § 2 | September 30, 2021 |
| Michigan | Mich. Comp. Laws §§ 206.254 and 206.675 | December 20, 2021 |
| Minnesota | Minn. Stat. Ann. § 289A.08(7a) | July 1, 2021 |
| Mississippi | Miss. Code Ann. § 27-7-26 | April 14, 2022 |
| Missouri | § 143.436 R.S.Mo. | June 30, 2022 |
| Montana | 2023 Mt. SB 554 | May 19, 2023 |
| Nebraska | R.R.S. Neb. § 77-2727(6) | May 31, 2023 |
| New Jersey | N.J. Stat. Ann. § 54A: 12-3 | January 13, 2020 |
| New Mexico | 2022 N.M. HB 102 | March 8, 2022 |
| New York | NY CLS Tax § 862 | April 19, 2021 |
| North Carolina | N.C. Gen. Stat. §§ 105-131.1A and 105-154.1 | November 18, 2021 |
| Ohio | Ohio Rev. Code Ann. § 5747.38 | June 14, 2022 |
| Oklahoma | Okl. Stat. tit. 68, § 2355.1P-1 | April 29, 2019 |
| Oregon | 2021 Or. Laws Ch. 589 § 3 | July 19, 2021 |
| Rhode Island | R.I. Gen. Laws § 44-11-2.3 | July 5, 2019 |
| South Carolina | S.C. Code Ann. § 12-6-545(G) | May 17, 2021 |
| Utah | Utah Code Ann. § 59-10-1403.2 | March 23, 2022 |
| Virginia | § 58.1-390.3 of the Code of Virginia | April 11, 2022 |
| West Virginia | §11-21-3a of the Code of West Virginia | March 28, 2023 |
| Wisconsin | Wis. Stat. §§ 71.21(6) and 71.365(4m) | December 14, 2018 |
Note: This chart is current as of June 8, 2023, and may be subject to change as more states add new legislation.
(PUB-129-PTE State List)