Income/Estate CT - HB5275 AN ACT CONCERNING THE ESTATE TAX EXEMPTION THRESHOLD AND THE GIFT TAX CAP. Primary Sponsor: Representative Jason Doucette (D) Summary: To maintain the estate tax exemption threshold at its current level and eliminate the gift tax cap.

CT - HB5282 AN ACT ELIMINATING THE ESTATE AND GIFT TAXES AND EXEMPTING SOCIAL SECURITY, PENSION AND ANNUITY INCOME FROM THE PERSONAL INCOME TAX. Primary Sponsor: Representative Tom O'Dea (R) Summary: To eliminate the estate and gift taxes and exempt from the personal income tax all Social Security income and income from pensions and annuities.

CT - HB5643 AN ACT PHASING OUT THE ESTATE TAX OVER FIVE YEARS. Primary Sponsor: Representative Terrie E. Wood (R) Summary: To phase out the estate tax over a five-year period.

CT - SB289 AN ACT CONCERNING THE THRESHOLD FOR IMPOSITION OF THE ESTATE TAX ON FARMS. Primary Sponsor: Senator Rob Sampson (R) Summary: To match the threshold for imposition of the state estate tax on farms with the federal farm estate tax threshold.

MA - HD1194 An Act relative to the estate tax

MA - HD1616 An Act relative to the Massachusetts estate tax code

MA - HD2339 An Act relative to the estate tax Primary Sponsor: Representative Smitty Pignatelli (D)

MA - HD3535 An Act relative to PPP loan tax exemption Primary Sponsor: Representative Paul Frost (R) MA - HD3929 An Act Relative to tax rates on generational wealth

MA - SD459 An Act relative to the Massachusetts estate tax code

MA - SD1460 An Act relative to Massachusetts estate tax exemption parity

MA - SD1669 An Act relative to the estate tax

ME - LD141 An Act To Make Technical Changes to the Tax Laws Primary Sponsor: Representative Maureen Fitzgerald Terry (D)

ME - LD147 An Act To Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes and Amend Income Tax Modifications and the Maine Capital Investment Tax Credit Primary Sponsor: Representative Maureen Fitzgerald Terry (D)

ME - LD288 An Act To Conform the Maine Income Tax Law with Federal Law To Exempt Paycheck Protection Program Loans from Being Considered Taxable Income Primary Sponsor: Senator James Dill

ME - LD418 An Act To Create a Graduated Real Estate Transfer Tax Primary Sponsor: Representative Lynne A. Williams (D)

ME - LD1216 An Act To Amend the State Tax Laws Primary Sponsor: Representative Maureen Fitzgerald Terry (D) Actions: March 22, 2021 • The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. • Received by the Clerk of the House on March 22, 2021.

NH - SB3 clarifying the tax treatment of federal Paycheck Protection Program loans. Primary Sponsor: Senator Jeb Bradley (R) Actions: March 18, 2021 • Ought to Pass: RC 23Y-0N, MA; OT3rdg; 03/18/2021; SJ 8 March 8, 2021 • Committee Report: Ought to Pass, 03/18/2021; SC 15

NJ - A10 Increases gross income tax rate from 8.97 percent to 10.75 percent on income between $1,000,000 and $5,000,000, and provides up to $500 tax rebate to eligible taxpayers. Primary Sponsor: Assemblymember Craig J. Coughlin (D)

NJ - A180 Provides small businesses with gross income tax or corporation business tax deduction for wages paid to minimum wage employees. Primary Sponsor: Assemblymember Harold J. "Hal" Wirths (R)

NJ - A300 Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions. Primary Sponsor: Assemblymember Vincent Mazzeo (D)

NJ - A2412 Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employee's student loans. Primary Sponsor: Assemblymember William F. Moen Jr. (D)

NJ - A2588 Provides credits against corporation business and gross income taxes for employers of certain reservists. Primary Sponsor: Assemblymember Wayne P. DeAngelo (D)

NJ - A2693 Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries. Primary Sponsor: Assemblymember Vincent Mazzeo (D)

NJ - A2908 Allows certain self-employed business owners to deduct their own pension plan contributions from gross income under the gross income tax. Primary Sponsor: Assemblymember Parker Space (R)

NJ - A3929 Permits taxpayer to file or make gross income tax. corporation business tax, or sales and use tax return or payment by July 31, 2020 without penalty. Primary Sponsor: Assemblymember Brian Bergen (R) NJ - A4111 Eliminates transfer inheritance tax. Primary Sponsor: Assemblymember Ronald S. Dancer (R)

NJ - A4809 Revises, clarifies, corrects, and simplifies various aspects of CBT. Primary Sponsor: Assemblymember Eliana Pintor Marin (D)

NJ - S533 Provides corporation business tax credits and gross income tax credits to small business employers and farm employers for increases in certain mandatory employer contributions. Primary Sponsor: Senator Stephen M. Sweeney (D)

NJ - S988 Phases out the transfer inheritance tax over two years. Primary Sponsor: Senator Michael J. Doherty (R)

NJ - S1159 Provides corporation business tax and gross income tax credits for businesses that employ apprentices in DOL registered apprenticeships. Primary Sponsor: Senator M. Teresa Ruiz (D)

NJ - S1162 Allows corporation business tax and gross income tax credits to businesses employing qualified ex-offenders. Primary Sponsor: Senator Shirley K. Turner (D)

NJ - S1420 Provides corporation business tax and gross income tax credits to persons leasing agricultural land to beginning farmers. Primary Sponsor: Senator Steven V. Oroho (R)

NJ - S1447 Establishes credit under sales and use tax for certain small businesses that collect and remit sales and use tax. Primary Sponsor: Senator Anthony M. Bucco (R)

NJ - S1626 Establishes net operating loss carryback deduction under corporation business tax. Primary Sponsor: Senator Joseph P. Cryan (D)

NJ - S1687 Eliminates the New Jersey Transfer Inheritance Tax and repeals parts of chapters 33 through 37 of Title 54 of the Revised Statutes. Primary Sponsor: Senator Christopher J. Connors (R) NJ - S1759 Provides gross income tax credits for certain employers for certain costs arising from increase in minimum wage. Primary Sponsor: Senator Vin Gopal (D)

NJ - S1784 Concerning development subsidies and certain employment practices. Primary Sponsor: Senator Shirley K. Turner (D)

NJ - S1837 Establishes loan program and provides corporation business tax and gross income tax credits for establishment of new vineyards and wineries. Primary Sponsor: Senator Nilsa I. Cruz-Perez (D)

NJ - S1902 Allows corporation business tax and gross income tax credits to businesses paying a salary differential to National Guard members or reservists on active duty. Primary Sponsor: Senator Nilsa I. Cruz-Perez (D)

NJ - S1958 The "New Jobs for New Jersey Act." Primary Sponsor: Senator Nilsa I. Cruz-Perez (D)

NJ - S2037 Provides credits against corporation business and gross income taxes for certain employers that invest in human capital. Primary Sponsor: Senator Troy Singleton (D)

NJ - S2300 Automatically extends time to file gross income tax or corporation business tax return if federal government extends filing or payment due date for federal returns. Primary Sponsor: Senator Patrick J. Diegnan Jr. (D)

NJ - S2949 Increases gross income tax rate from 8.97 percent to 10.75 percent on income between $1,000,000 and $5,000,000, and provides up to $500 tax rebate to eligible taxpayers. Primary Sponsor: Senator Dawn Marie Addiego (D)

NJ - S3007 Revises, clarifies, corrects, and simplifies various aspects of CBT. Primary Sponsor: Senator Paul A. Sarlo (D)

NJ - S3033 Establishes School and Small Business Energy Efficiency Stimulus Program in BPU. Primary Sponsor: Senator Stephen M. Sweeney (D) Actions: March 17, 2021 • Reported out of Assembly Committee, 2nd Reading March 15, 2021 • Reported out of Asm. Comm. with Amendments, and Referred to Assembly Appropriations Committee • Recommitted to Assembly Telecommunications and Utilities Committee February 24, 2021 • Reported out of Assembly Comm. with Amendments, 2nd Reading February 22, 2021 • Received in the Assembly, Referred to Assembly Telecommunications and Utilities Committee

NJ - S3171 Makes various revisions to "Uniform Fraudulent Transfer Act"; renames act to "Uniform Voidable Transactions Act." Primary Sponsor: Senator Nellie Pou (D)

NJ - S3234 Allows deduction from tax of certain expenses when taxpayer's federal paycheck protection program loan is forgiven and excludes those forgiven loans from gross income tax. Primary Sponsor: Senator Troy Singleton (D) Actions: March 4, 2021 • Received in the Senate, 2nd Reading on Concurrence March 1, 2021 • Passed by the Assembly (66-0-2) • Substituted for A5149 (1R) February 24, 2021 • Reported out of Assembly Comm. with Amendments, 2nd Reading

NJ - S3269 Provides gross income tax credit to essential employees working during COVID-19 pandemic. Primary Sponsor: Senator Christopher "Kip" Bateman (R)

NY - A2473 Establishes a tax credit for the purchase of personal protective equipment (PPE) by employers Primary Sponsor: Assemblymember Karines Reyes Summary: Establishes a tax credit of up to $5,000 for the purchase of personal protective equipment (PPE) by employers who employ less than 500 people.

NY - A3026 Repeals article 26 of the tax law known as the estate tax Primary Sponsor: Assemblymember Mary Beth Walsh Summary: Repeals the estate tax.

NY - A4643 Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax Primary Sponsor: Assemblymember Michaelle C. Solages

NY - S1516 Repeals article 26 of the tax law known as the estate tax Primary Sponsor: Senator James Tedisco Summary: Repeals the estate tax.

NY - S5403 Establishes the small business pandemic job retention tax credit program Primary Sponsor: Senator Peter Oberacker Actions: March 4, 2021 • Referred To Commerce, Economic Development And Small Business

PA - HB423 An Act repealing the act of July 12, 1935 (P.L.970, No.314), entitled "An act imposing a graduated income tax for school purposes on residents of Pennsylvania including fiduciaries and on income of nonresidents derived from property or business in Pennsylvania; defining taxable income and requiring filing of returns thereof; providing for the assessment, collection and lien of said tax and for the disposition of proceeds thereof; providing for administration and enforcement of the act by the ... Primary Sponsor: Representative David H. Rowe (R)

PA - HB426 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions, for time for filing returns, for payment and for tax held in trust for the Commonwealth, providing for COVID-19 public eating or drinking place restriction order grants and making an editorial change. Primary Sponsor: Representative (R)

PA - HB461 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax. Primary Sponsor: Representative Joe Ciresi (D)

PA - HB558 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for imposition of tax. Primary Sponsor: Representative Anthony M. DeLuca (D) Actions: February 22, 2021 • Referred to FINANCE

PA - HB708 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax. Primary Sponsor: Representative Joe Ciresi (D) Actions: March 1, 2021 • Referred to FINANCE

PA - HB759 An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in State funds formula, further providing for certification and calculation of minimum and maximum modifiers and for Property Tax Relief Reserve Fund, providing for senior citizen tax relief and further providing for State property tax reduction allocation. Primary Sponsor: Representative Anthony M. DeLuca (D) Actions: March 3, 2021 • Referred to FINANCE

PA - HB760 An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in State funds formula, further providing for certification and calculation of minimum and maximum modifiers and for the Property Tax Relief Reserve Fund, providing for senior citizen tax relief and further providing for State property tax reduction allocation. Primary Sponsor: Representative Anthony M. DeLuca (D) Actions: March 3, 2021 • Referred to FINANCE

PA - HB927 A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for expiration of authority to levy or collect real property taxes. Primary Sponsor: Representative Perry A. Stambaugh (R) Actions: March 16, 2021 • Referred to FINANCE

PA - HB985 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions. Primary Sponsor: Representative (D) Actions: March 19, 2021 • Referred to FINANCE

PA - HB989 An Act establishing the CO2 Budget Trading Program; providing for powers and duties of department; establishing the Energy Transition Fund; providing for revenue from sale of carbon allowances; establishing the Energy Transition Board; and providing for energy transition plan. Primary Sponsor: Representative (D) Actions: March 22, 2021 • Referred to ENVIRONMENTAL RESOURCES AND ENERGY

PA - HR21 A Resolution urging the Congress of the United States to pass legislation to amend the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.) to permit each individual with a flexible spending account to carryover the entirety of any remaining balance in the flexible spending account at the end of one year to the next year for the duration of the COVID-19 pandemic. Primary Sponsor: Representative Perry S. Warren (D)

PA - SB368 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, providing for small businesses. Primary Sponsor: Senator Camera Bartolotta (R) Actions: March 10, 2021 • Referred to FINANCE

PA - SB383 An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in inheritance tax, further providing for expenses. Primary Sponsor: Senator (R) Actions: March 10, 2021 • Referred to FINANCE

RI - HB5013 AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Raises the earned income tax credit from fifteen percent (15%) to twenty percent (20%) for tax years beginning on or after January 1, 2021.) Primary Sponsor: Representative Scott Slater

RI - HB6126 AN ACT RELATING TO TAXATION (Entitles dairy farms to the exemptions from taxation granted to farmland, forestland, or open space.) Primary Sponsor: Representative David A. Bennett Actions: March 11, 2021 • Introduced, referred to House Municipal Government & Housing March 19, 2021 • Scheduled for hearing and/or consideration (03/25/2021)

RI - SB326 AN ACT RELATING TO TAXATION -- PERSONAL INCOME TAX (Adds one new income tax bracket for purposes of state income taxation.) Primary Sponsor: Senator Melissa Murray Actions: February 22, 2021 • Introduced, referred to Senate Finance

RI - SB364 AN ACT RELATING TO TAXATION (Entitles dairy farms to the exemptions from taxation granted to farmland, forestland, or open space.) Primary Sponsor: Senator Stephen R. Archambault Actions: February 25, 2021 • Introduced, referred to Senate Finance

VT - H436 An act relating to miscellaneous changes to Vermont’s tax laws Actions: March 23, 2021 • Committee bill read the first time and placed on Notice Calendar on March 24, 2021

VT - S111 An act relating to local option taxes Primary Sponsor: Senator Kesha Ram (D) Actions: March 9, 2021 • Read 1st time & referred to Committee on Finance