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arofili · 1 year

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Tolkien Fandom Event Calendar

Recently I’ve received some asks about events/weeks in the Tolkien fandom, so I thought I’d compile a list of those that I know about. This is not exhaustive, and dates are subject to change by the organizers of these events!

Other blogs you can check out are @tolkieneventsblog and @tolkienfandomevents, though I’m not sure how active those are. The @silmarillionwritersguild Discord also has a channel dedicated to signal boosts for all sorts of Tolkien-related & general fandom happenings, which is another excellent way to keep up with fandom goings-on.

Want to run your own event? Here’s some of my tips!

If your event is not on here and you’d like it to be, let me know and I can add it :) Note: I will only add events that have announced dates!

JANUARY Screw Yule My Slashy Valentine @myslashyvalentine — work time Lord of the Rings Secret Santa @lotr-sesa — reveals Thorin’s Spring Forge @thorinsspringforge — signups Second Age Week @secondageweek

FEBRUARY Hidden Paths My Slashy Valentine — reveals Thorin’s Spring Forge — claims Maedhros and Maglor Week @maedhrosmaglorweek

MARCH Back to Middle-earth Month @spring-into-arda Thorin’s Spring Forge — work time Fëanorian Week Fun with Fanon Fest Round 1 @funwithfanon

APRIL Tolkien Reverse Summer Bang @tolkienrsb — signups Silm Remix @tolkienremix — signups & assignments Thorin’s Spring Forge — reveals Aralas Week @aralas-week Barduil Month @bi-widower-dads All of Arda is Autistic @all-of-arda-is-autistic F3: Focus on Friendship & Family, Phase I @spring-into-arda

MAY Tolkien Reverse Summer Bang — claims Silm Remix — reveals Aspec Arda Week @aspecardaweek Angbang Week @angbangweek Gondolin Week @gondolinweek F3: Focus on Friendship & Family, Phase II

JUNE Tolkien Reverse Summer Bang — work time Scribbles and Drabbles @fall-for-tolkien — signups Tolkien Ekphrasis Week @tolkienekphrasisweek F3: Focus on Friendship & Family, Phase III

JULY Tolkien Reverse Summer Bang — work time Scribbles and Drabbles — claims Tolkien Gen Week @tolkiengenweek LotR Ladies Week @lotrladiessource Tolkien Appreciation Week @tolkienweek Tolkien Latin American & Caribbean Week @tolkienlatamandcaribbeanweek

AUGUST Tolkien Reverse Summer Bang — deadlines Scribbles and Drabbles — art reveals Innumerable Stars Exchange @innumerable-stars — nominations & signups Tolkien of Colour Week @tolkienofcolourweek Silvergifting Week @silvergiftingweek Tolkien OC Week @tolkienocweek

SEPTEMBER Tolkien Reverse Summer Bang — reveals Scribbles and Drabbles — work time Innumerable Stars Exchange — signups & assignments Sindar Week @sindarweek Dor Cúarthol Week @dorcuartholweek Finwëan Ladies Week @finweanladiesweek

OCTOBER Innumerable Stars Exchange — reveals Scribbles and Drabbles — work time Half-elven Week @halfelvenweek

NOVEMBER Tolkien Secret Santa @officialtolkiensecretsanta — signups & assignments Scribbles and Drabbles — fic reveals Nolofinwean Week @nolofinweanweek

DECEMBER Tolkien Secret Santa — advent calendar & reveals My Slashy Valentine @myslashyvalentine — signups & assignments Lord of the Rings Secret Santa — claims Khazad Week @khazadweek

MONTHLY EVENTS: These events have prompts/challenges occurring every month. Teitho Contest Tolkien Short Fanworks Silmarillion Writers’ Guild @silmarillionwritersguild

(this list was last updated 5/4/23)

LEGACY EVENTS: These events used to occur, but have not happened within the last year. Arda Needs More Pride @ardaneedsmorepride (bimonthly; last run 2020) Kiliel Week @kilielweek (timing variable; last run 2021) @oneringnet monthly events (last run 2021) Atani Week @ataniweek (January; last run 2021) Legendarium Ladies April @legendariumladiesapril (April; last run 2020) Gates of Summer Exchange @gatesofsummerexchange (May-June, last run 2022) Tolkien South Asian Week, run by @arwenindomiel (June; last run 2022) Arafinwëan Week @arafinweanweek (July; last run 2019) Fëanturi Week (August; last run 2019; no official blog and the creator has deactivated) Imladrim Week @imladrimweek (November; last run 2019) Doriath Week @doriathweek (November; last run 2020) Tolkien Family Week @tolkienfamilyweek (November; last run 2021)

#tolkien #tolkien fandom #the silm #the silmarillion #silm fandom #silmarillion #silm #lotr #lord of the rings #lotr fandom #the hobbit #hobbit fandom #tefain nin #tolkien fandom event calendar #tolkien fandom events #save

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virgo-with-a-bujo · 5 years

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#bujo aesthetic #bujogram #bujojunkies #bullet journal #monthly #monthly calendar september october november december 2019 #monthly calendar october november 2019 #monthly calendar september october 2019 #monthly calendar august september 2019

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technofantasia · 4 years

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Rise of the TMNT Timeline

Alright, by piecing together some clues from the show and making some educated guesses, I’ve put together a tentative chronology for Rise!

(Note: not all episodes are included, just a couple that either have timeline evidence or are somehow plot notable. This is assuming the canonical episode order is also chronological order.)

[EDIT] Added some more information (namely Splinter’s birthday month).

1600s-ish: The Shredder was created and sealed away September 1960: Splinter was born 1966: Splinter’s mother left (Finale part 1 flashback) 1979: Splinter left for America (Finale part 1 flashback) 1980-1984: Splinter became an action film star, dated around 1984: Splinter started dating Big Mama 1987: Splinter’s “Hot Soup: the Game” was released 1989: Splinter proposed to Big Mama, was imprisoned in Battle Nexus November 2002: April was born April-August 2003: (Presumably) Raph was born April-August 2004: (Presumably) Leo and Donnie were born April-August 2005: (Presumably) Mikey was born October 2005: Splinter and the Turtles were mutated February 2014: The first Lair Games was held 2014-2016: Donnie made his first battleshell, goggles, and tech bracer Early 2018: Piebald was flushed August 2018: Mystic Mayhem (the series begins), Down with the Sickness September 2018: The Turtle Tank was created (The Fast and the Furriest), Bug Busters, Hypno part Deux October 2018: Bullhop, Evil League of Mutants, Shelldon was first created (Smart Lair), Shadow of Evil November 2018: April’s 16th Birthday (Warren and Hypno), April meets Sunita (Operation: Normal) December 2018: Snow Day January 2019: S1 Finale February 2019: The sixth Lair Games was held (Lair Games), Repairin’ the Baron March 2019: Air Turtle April-May 2019: S2 Finale

(Reasoning below the cut!)

So. Assuming that the episodes occur in chronological order, we can reasonably assume that the course of the show proper takes around or slightly less than a year.

In Hypno Part Deux, April is going to a homecoming dance; homecoming dances happen usually around the beginning of the school year, in late September or early October. Since she is canonically 15 at the time (she says she’s 16 in Always Be Brownies, which happens after her birthday) and has a birthday that comes after homecoming, that would likely make her a high school junior! That’s not important, just a fun fact. Placing the beginning of the series around August makes sense, then, since it’d be before April started school and during flu season, giving Splinter a good reason for catching the rat flu in Down with the Sickness.

The other solid time marker we have is Snow Day, which obviously takes place during snow season in New York (which is usually December to March). It’d likely be closer to December, since I’d like to imagine that they would have gone out to have fun in the snow as soon as they could have, potentially even at first snow. Since Lair Games comes chronologically after Snow Day and confirms the year as being 2019, we can assume that most episodes that happen before Snow Day happened in 2018 while those after happened in 2019.

Another, slightly more tenuous time marker is Bullhop, where a calendar is shown that says the 21st of the month was on a Sunday; by our previous assumption, this is 2018, so a calendar shows this must have been during the month of October, which falls in line with the rest of our timeline here! Neat. The 2018-2019 NBA season went from October 6 to April 10, so, since Air Turtle presumably showed a late season game with potential for turnaround, early March seems like a fair bet. All of those episodes combined give a pretty good sense of time throughout the series, spanning from probably around August 2018 to Mid-2019. The finale could have happened any time after March and before June (when high school would end, meaning Sloppy Joe wouldn’t have had to be working Draxum’s kitchen). Because there were quite a few episodes that should have happened before the finale, though, I’ll split the difference and say the S2 finale happened in or around May.

Fun detail: by this timeline, April’s birthday is sometime between October and December/January, likely November (seeing as it comes after Bullhop but before Snow Day, and judging by the fall colors of the foliage in Operation Normal which comes directly after her birthday episode.)

As for the brothers, we can assume that they might have different birthdays judging by how in Lair Games, Mikey says that one of his favorite days is “my birthday”; if they all shared a birthday, he might have been more likely to say “our birthday”. They were mutated sometime close to October, but since they didn’t seem to see the date of their mutation as anything special in ELoM, we can assume they don’t celebrate it as their birthday. We know that at the beginning of the show, Mikey is 13, Leo and Donnie are 14, and Raph is 15; at no point during the show do any of them have a birthday, which leads me to assume that they are the same ages by the S2 finale. They COULD have had a birthday offscreen, but since birthdays are a pretty big thing for teenagers, I’d think that if one of them had a birthday it would be pretty noteworthy. I’ll just guess and say they didn’t have one. If that’s the case, then all of their birthdays would be some time between April-ish and August-ish. By the time the show starts, then, they would have already had their birthdays, confirming for us their (probably only guessed anyway but whatever) birth years as 2003, 2004, and 2005. Realistically, Splinter probably didn’t know how much older Raph was from any of the others or anything like that, but the years are still somewhat important for age calculation purposes. I could try to guess their birthday months by saying they might all have wanted a unique birthday month, but that would be complete conjecture on my part (as compared to the rest of this which is just mostly conjecture), and would honestly be more headcanon territory than an educated guess? So for the timeline I’ll just say that their birthdays are between April and August.

Now, reaching further backwards to figure out Splinter’s life timeline!

In Splinter’s memories in E-turtle Sunshine of the Spotless Mind, we see a clip of a teenage Splinter. Said “teenage splinter” looks to be on the older side of teenager, as he seems to have his own apartment and just looks older besides, so I’d place him at either 18 or 19 (leaning towards 19). Additionally, taking a look around his room, it looks like he might be using a Sony Walkman (first made in 1979), and has what looks to be a Star Wars poster on his wall (1977). Additionally, he has a TV in his room that looks to be a Toshiba Blackstripe model that was popular in the mid-to-late 70s. While I can’t tell if he does actually have a walkman or not, I’d probably place this scene as being 1978 or 1979 anyway, so let’s just say it’s 1979. If he was 19 in 1979, that would place Splinter’s birth year as 1960, which is nice and even so I’m keeping it. That would make Splinter 58-59 during the course of the show, which seems to track! He has a birthday in Mascot Melee (the turtles are buying him a new robe as a birthday present), which, according to my episode timeline, puts his birthday around early September.

The flashback of Splinter as a kid is a little bit tricky, since he looks to be about five or six judging by how he acts in the scene? But he’s also holding a Kamen Rider doll, and that show didn’t exist until 1971. I nonetheless place the scene in 1966, since this is a cartoon and hey, maybe the Kamen Rider equivalent came out a few years earlier in this world, who cares. The bottle flip challenge already apparently happened in 2014 here, why not move some other stuff around? This exercise has already had me comparing calendar days, I will not be deterred

In Many Unhappy Returns, the clapperboard for the film “Crouching Shrimp, Hidden Tiger Prawn” in Splinter’s flashback shows that it was 1984 when he first met Big Mama, meaning that he was not only Lou Jitsu by then (at just 24 years old!), but that he had been making movies for at least a few years. After all, he and Big Mama were supposedly inseparable after meeting, and in The Shadow of Evil, it’s shown that Splinter did date around a bit as a star. Assuming that rat dad isn’t the cheating type, that would have had to be before meeting Big Mama. In Fists of Furry, Splinter mentions that he hasn’t seen any of his dojos in thirty years; while he may not have meant literally thirty years on the dot, assuming he’s at least close, that would mean that he was first abducted around 1989 (age 29). At that point, he and Big Mama would have been dating for around 5 years, which seems like a reasonable amount of time for him to wait before proposing. He also would have had time to build up quite a bit of fame as a movie star; the game he had of him looks to be on a system similar to the Atari 2600 and in fact looks pretty similar to the real life game “Kung Fu Master” that came out on Atari in 1987, a year which would have been the prime of his career. Sure, that date works as well as any. After that point, we know he was imprisoned in the Battle Nexus until Baron Draxum kidnapped him in order to use his DNA to mutate the turtles 13 years before The Evil League of Mutants. That would have placed his kidnapping and their mutations at around October of 2005, judging by the monthly timeline of the show. So, Splinter would have been around 45 when he adopted the turtles, after having been imprisoned and forced to fight for ~16 straight years. Dang.

Finally, I figured that the whole deal with Shredder and Karai would have happened at some point in the 1600s as it was 18 generations ago, judging by the number of “greats” in Karai’s grandma title, and if you average out a generation to be about 20-25 years, that lands you in the range of the 15th century. That works especially because Ninja apparently first started becoming a thing in the 15th century, so the timing checks out well enough.

(and, just as an extra fun note for the timeline, the lair games was said to have been going on for 6 years as of early 2019, meaning it must have started in 2014. We see that, in 2014 (year 1 of the Lair Games), Donnie doesn’t have his goggles or battleshell and is instead wearing glasses. In 2016 (year 3), though, he looks about the same as he does in the present, meaning he must have created all his tech that he wears on him (battleshell, goggles, tech bracer) between 2014 and 2016.)

So, the above timeline is a guesstimated and shoved around compilation of all this totally meaningless investigation, typed in a form that makes some kind of chronological sense! I hope that someone finds it useful, or just fun to think about :D

#tmnt #rise of the tmnt #rise of the teenage mutant ninja turtles #rottmnt #hunny rambles #this took... way too much time and effort #but its useful for fanfiction i guess!!!#reference

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shikastudies · 4 years

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Welcome back, although we have one more day till 2020 comes around. A new year! A new decade! And most importantly a new bullet journal! Today I have my 2020 Academic bullet journal which goes from January to May and starts again from September to December! This will exclude all the summer months just because for me I wanted to keep a purely academic journal, so when the summer months roll around, I will have another journal separate from this. So let's get started!

I'm going to quickly explain what I included in my bullet journal, so to start off I have this cute BTS print (i forget which era from) and just my information in case this were to get lost. Then I just started with a small introduction page to 2020, which I left the page adjacent white because I love black and white themes.

To continue I have another picture of my favorite member of BTS, and a quote that I want to take to heart in 2020. 2020 will be a big year of self-reflection and really self-improvement for myself. So I wanted to have that quote opening up the year, something I see to be reminded throughout the year.

My Weekly Happiness is something that I did try to implement in 2019 and I, unfortunately, did not continue it all 52 weeks. But this is just a self-reflection and gratitude journal, where I write one positive thing or attach something that I was proud of during that week.

Now we get into my January Monthly Set Up, where I just plainly wrote Jan in calligraphy and I was trying to incorporate a kpop journal into this as well so I have a cute little page on my favorite group, Stray Kids. If you know them, you can tell that I really prefer the rap line as my bias is Changbin.

Then we have my monthly calendar, surprised? It's just a way for me to look at everything in a holistic view and afterward, I have my mood calendar, which is a small mini calendar where you mark the mood. On the next page, I have my 6 habit trackers 3 for academic and 3 personal; so my three academic habits that I would like to track are Korean, AP Stats Review, and AP Calc Review.

Afterward, I have my favorite songs from my January playlist, and so I decided to link my January playlist. Next is my brain dump which I just put anything I would like to remember for late in the month.

Then my weekly spread which is a simple more classy than my normal ones from last year, so this is the end of my 2020 January Bullet Journal Set Up! Thank you for making 2019 such a wonderful year, and I hope 2020 will be an amazing year for everyone!

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securecheck360 · 4 years

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Top State and Local Tax Policies of 2020

To state that 2018 and 2019 were “big years” in state tax policy would be an incredible modest representation of the truth. With a significant upgrade of government individual and corporate annual expense frameworks in December 2017, trailed by the U.S. Supreme Court’s South Dakota v. Wayfair decision impacting inter-state sales tax collections the following June, states have spent the past two years reacting to major federal policy changes, in addition to enacting many of their state-specific reforms.

While many state responses to the 2017 Tax Cuts and Jobs Act (TCJA) and the Wayfair decision has already taken effect several additional policy changes, whether reactions to federal law or otherwise, are slated to take effect as we ring in the new year on January 1, 2020. Altogether, 34 states have major tax changes taking effect at the start of the new calendar year.

KEY FINDINGS

Ø Thirty-four states have major tax changes taking effect on 1st January 2020.

Ø Arkansas, Tennessee and Massachusetts will each see reductions in their individual income tax rates.

Ø Five states (Iowa, Kansas, Maine, North Carolina, and Ohio) will see notable changes to their individual income tax bases.

Ø Corporate income, capital stock, franchise, or similar taxes on businesses or financial institutions will decrease or be eliminated in six states (Connecticut, Florida, Illinois, Indiana, Missouri, and Mississippi) but will increase in two states (New Jersey and Washington).

Ø Oregon will implement a new Corporate Activity Tax (CAT), which is a modified gross receipts tax (GRT).

Ø Florida is the lone state with a general sales tax rate change (a reduction).

Ø Five states will see changes to their estate taxes. Connecticut, Minnesota, Vermont, and New York will see increases in their estate tax exemptions (taxpayer-friendly provisions), while Hawaii’s estate tax will become more burdensome.

Ø Two states (Illinois and Louisiana) will implement new excise taxes on cannabis products.

Ø Three states (Maine, Nevada, and New Hampshire) will begin applying excise taxes to vapor products.

Ø Four states (Hawaii, Illinois, Michigan, and Wisconsin) will begin requiring marketplace facilitators to collect sales taxes.

Ø Three states (Arizona, Georgia, and Washington) will modify the economic nexus threshold in their remote sales tax collection requirements.

Ø Two states (Hawaii and Pennsylvania) will begin using Wayfair-like standards to determine economic nexus for income tax purposes.

Ø Two states (Connecticut and Virginia) will see notable changes to their sales tax base. (Connecticut’s sales tax base will broaden to additional consumer goods and services, while Virginia’s base will become narrower).

Ø Six states (Arkansas, Maryland, Missouri, New Hampshire, New Mexico, and Tennessee) will see various changes to their corporate income tax base or appointment formulas.

Ø Various road user taxes and fees will change in Kansas and Nevada.

The Individual and Corporate Income Tax Rate Changes Effective January 1, 2020

State

Top Rate (2019)

Number of Brackets(2019)

Top Rate (2020)

Number of Brackets (2020)

Individual Income Tax

Arkansas

6% (middle-income earners); 6.9% (high-income earners)

6 (middle-income earners); 6 (high-income earners)

5.9% (middle-income earners); 6.6% (high-income earners)

6 )Middle-income earners);

4 (high-income earners)

Tennessee

2% (investment income only)

Single rate tax

1% (investment income only)

Single rate tax

Massachusetts

5.05%

Single-rate tax

5.00%

Single-rate tax

Corporate Income Tax

Florida

4.458%

Single-rate tax

4.458%

Single rate tax

Missouri

6.25%

Single rate tax

4.0%

Single rate tax

New Jersey

11.5% (including a 9% base rate and a 2.5% surcharge)

10.5% (including a 9 % base rate and a 1.5% surcharge)

Note: The corporate income and franchise tax rates in Florida were set to revert to the 2018 rate of 5.5%, but the legislation was enacted extending the 2019 rates to 2020 and 2021. Source: State statutes.

Arizona: Arizona adopted an Internal Revenue Code (IRC) conformity bill, House Bill 2757, in May 2019, which also included adjustments to the state’s Wayfair response. While several of this law’s provisions were retroactive and have already taken effect, a change in the safe harbor for small remote sellers will take effect on January 1, 2020. Specifically, the de minimis exemption for remote sellers will drop from $200,000 to $150,000. Remote sellers exceeding this amount in direct sales into Arizona for the current or previous calendar year are required to collect the transaction privilege tax (TPT), Arizona’s unique sales tax. This safe harbor is scheduled to drop even further, to $100,000, in 2021.

Arkansas: Arkansas recently enacted a series of tax reforms that will continue phasing in the new-year. Arkansas is unique among states in that it has three entirely different individual income tax rate schedules depending on total taxable income. As the taxpayer’s income rises, they not only face higher marginal rates but also shift into an entirely different rate schedule. In the new-year, Arkansas individual income tax rates schedule for high earners, which currently has six marginal income brackets, will be consolidated into four brackets, and the top marginal rate will drop from 6.9 to 6.6 percent. In 2021, this top rate will be reduced even further, to 5.9 percent. For those subject to the middle rate schedule, the top rate will decrease from 6.0 to 5.9 percent this January. On the corporate tax front, the net operating loss (NOL) carryforward period will increase from five to eight years in 2020 and to 10 years in 2021.

Arkansas Individual Income Tax Rates (2020)

Total Income Under $22,200

Total Income Between $22,200 and $79,300

Total Income Above $79,300

Income Bracket

Tax Rate

Income Bracket

Tax Rate

Income Bracket

Tax Rate

$0-$4,499

0.0%

$0-$4,499

0.75%

$0-$4,000

2.0%

$4,500-$8,899

2.0%

$4500-$8,899

2.50%

$4,001-$8,000

4.0%

$8,900-$13,399

3.0%

$8,900-$13,399

3.50%

$8,001- $79,300

5.9%

$13,400-$22,199

3.4%

$13,400-$22,199

4.50%

$79,301+

6.6%

$22,200-$37,199

5.00%

$37,200-$79,300

5.90

Note: The exact brackets will change slightly due to Arkansas’ policy inflation-adjusting its brackets annually.

Source: Act 182, Arkansas 2019.

Connecticut: Connecticut’s budget for fiscal years 2020-21, which Gov. Ned Lamont (D) signed into law in June, includes several tax changes that will take effect on January 1st. One such change is that Connecticut will no longer levy a Business Entity Tax (BET). Previously, owners of S corporations, limited liability companies (LLCs), and partnerships paid this tax every other year in the amount of $250. Further, effective January 1st, additional select services will be included in Connecticut’s sales tax base, including parking garages, meters, and related parking services: interior design services; dry cleaning and laundry services (excluding coin-operated laundry services).

Florida: In March 2018, legislation was enacted in Florida to trigger corporate income and franchise tax rate reductions for the 2019 tax year if Florida 2019 tax collections exceeded adjusted forecasted collections by at least 7%. In June 2019, legislation was enacted to extend the trigger to also be available in tax years 2020 and 2021. As a result, in September, the Department of Revenue announced that the corporate income and franchise tax rates would indeed be reduced, from 5.5 to 4.458 percent, retroactive to January 1, 2019, and effective for tax years 2020 and 2021. Further reductions for 2020 and 2021 are possible depending on actual collections for those years. Moreover, effective 1st January, the commercial lease tax, a special sales tax remitted by commercial real estate owners but paid by their tenants, will drop from 5.7 to 5.5 percent.

Georgia: House Bill 182, signed into law in April 2019, reduced Georgia’s de Minimis exemption for small remote sellers from $250,000 to $100,000, effective 1st January 2020.

Hawaii: As of the first of the year, Hawaii will require marketplace facilitators to collect and remit its General Excise Tax (the state sales tax) when those marketplace facilitators have $100,000 or more in income sourced to Hawaii or at least 200 transactions in the state. Hawaii also becomes the first state to align its income tax economic standards with its Wayfair safe harbor. Senate Bill 495, enacted in July 2019, requires income tax filing for any individual, estate, or business with 200 or more transactions or more than $100,000 in sales into Hawaii. Also, Act 3, signed into law in April, created a new estate tax bracket, taxing estates valued above $10 million at a rate of 20 percent. This new rate applies to decedents dying in 2020.

Illinois: Illinois has several tax changes taking effect in January, including a marketplace facilitator sales tax collection law, a marijuana excise tax, a parking excise tax, and the phase-out of the franchise tax. As of the first of the year, marketplace facilitators will be required to collect Illinois sales tax when those facilitators have $100,000 or more in sales or at least 200 transactions in the state. Public Act 101-0027, signed into law in June, creates a legal market for recreational marijuana and imposes various excise taxes. These taxes include a 7 percent tax on wholesale sales made to dispensaries, as well as retail excise taxes of 10 percent, 20 percent, or 25 percent depending on tetrahydrocannabinol (THC) content or product type. A local option tax of up to 3% will not take effect until July 2020. The new excise tax on parking services will be paid by drivers for the privilege of parking in a designated space, garage, or another area. The tax will be imposed at a rate of 6 percent of the purchase price for hourly, daily, or weekly parking spaces and 9 percent of the purchase price of parking on a monthly or annual basis. Finally, Illinois franchise tax, which has historically been imposed on C corporations doing business in Illinois, will be phased out between 2020 and 2023. In 2020, the first $30 in franchise tax liability will be exempted, and by 2024, no tax will be owed.

Indiana: Indiana’s financial institution’s tax rate will fall from 6.25 to 6.0 percent in 2020 under a phase-down that will reduce the rate to 4.9 percent by 2023. The state’s corporate income tax rates are on a similar phasedown schedule, but rates change each July, not in January.

Iowa: As of January 1st, Iowa will fully conform to federal expensing provisions under IRC section 179, while conforming to the federal repeal of the deferral of gain or loss for the like-kind exchange of property. Iowa will also begin conforming to the IRC on a rolling basis.

Kansas: In 2020, several Kansas individual income tax provisions will become more generous. Currently, Kansas offers five itemized deductions that are linked to the itemized deductions available under the federal code. While Kansas’ deduction for charitable contributions is already on par with the federal provision, other itemized deductions, including for qualified medical and dental expenses, real estate taxes, personal property taxes, and qualified residential interest and mortgage insurance premiums, were offered at a set percentage of the federal provisions. In 2020, these deductions will be offered at parity with federal provisions. Also, Kansas child and dependent care credit will be offered at 25% of the federal amount, up from 18.75 percent. Moreover, starting in January, hybrid and electric vehicles will be subject to annual license fees of $50 and $100, respectively.

Kentucky: House Bill 354, which was signed into law in March, specifies that certain businesses need not file a tangible personal property (TPP) tax return for TPP valued at $1,000 or less.

Louisiana: Act 247, signed into law in June, applies a 3 percent excise tax to the retail sale of cannabidiol (CBD) products.

Maine: As of January 1st, Maine’s earned income tax credit (EITC) will increase from 5 to 12 percent of the amount available under federal law, with a few additional modifications. On January 2nd rather than the 1st, Maine’s new vapor tax will take effect, levied at 43% of the whole price.

Maryland: Maryland is currently phasing in a new single sales factor apportionment formula for most corporate income. In 2020, the sales factor will be weighted more heavily than in 2019. The phase-in will be completed by the tax year 2022.

Massachusetts: Massachusetts single-rate individual income tax will decline from 5.05 to 5.0 percent, due to the state meeting revenue targets outlined in a tax trigger law that was passed in 2000. The state did, however, adopt a payroll tax, imposed in addition to the income tax, within the past year.

Michigan: In December, Michigan adopted a package of bills codifying preexisting remote sales tax collection regulations, including a de minimis exemption of $100,000 in sales or 200 transactions, as well as establishing sales tax collection requirements for marketplace facilitators. The marketplace facilitator law takes effect at the beginning of the year.

Minnesota: Legislation enacted in 2017 phased in an increase in the estate tax exemption, which will reach $3 million for 2020 and beyond.

Mississippi: Mississippi’s phase-down of its franchise tax, which began in 2018, will continue through 2028. In 2020, the rate will drop to 2.0 mills, down from 2.25 mills in 2019.

Missouri: Several of Missouri’s recent reforms will take effect on January 1st. Senate Bill 884, enacted in June 2018, reduces the corporate income tax rate from 6.25 to 4.0 percent starting in 2020. This change was partially paid for by requiring most corporations (except for specified industries) to use single sales factor appointment and market-based sourcing of service income, where, previously, they could select the more favorable of single sales factor or evenly weighted three-factor apportionment. Separately, Senate Bill 769, which was signed into law in July 2018, requires the franchise tax levied on financial institutions to be reduced by the same percentage as the corporate income tax. As a result, the franchise tax rate will be 4.48 percent instead of 7.0 percent moving forward.

Montana: Senate Bill 338, signed into law in May 2019, will increase Montana’s lodging sales tax from 3 to 4 percent on January 1st. This 4 percent lodging sales tax will be applied in addition to the existing 4 percent lodging facility use tax, bringing total lodging taxes to 8 percent.

Nevada: Senate Bill 48, signed into law in May 2019, authorizes counties to impose local diesel taxes of up to 5 cents per gallon, which may be levied starting on January 1st. In addition, a new fee for electric vehicle licenses will take effect, with an initial fee of $125 and a renewal fee of $80. Revenue will be dedicated to the State Highway Fund. Finally, Senate Bill 263, enacted in June 2019, imposes a 30 percent excise tax on the wholesale price of vapor products.

New Hampshire: In New Hampshire, vapor products will also be subject to excise taxes come January. “Closed cartridge” devices will be taxed at a rate of 30 cents per milliliter of liquid containing nicotine, and “open system” products will be taxed at 8 percent of the wholesale sales price of the container of liquid containing nicotine. Moreover, IRC conformity legislation enacted in September 2019 conforms to New Hampshire to the TCJA’s net interest limitation and includes 50 percent of global intangible low-taxed income (GILTI) in the corporate tax base. House Bill 620, also adopted this past year, modifies the taxation of insurance premiums. Specifically, this legislation establishes a graduated fee schedule for insurance premium taxes (except for surplus lines policies, which will be taxed at a flat rate).

New Jersey: Assembly Bill 4202, enacted in July 2018, established an additional tax rate for taxpayers paying the Corporation Business Tax with taxable New Jersey net income above $1 million. This rate was set at 2.5 percent for 2018 and 2019 but partially sunset to 1.5 percent for 2020 and 2021, bringing the top rate from 11.5 to 10.5 percent, still higher than the 9 percent ordinary top marginal rate.

New Mexico: In April 2019, a large package of corporate tax changes (House Bill 6) was adopted. While different provisions carry different effective dates, as of January 1st, New Mexico will require mandatory worldwide combined reporting for unitary groups unless the group makes a water’s edge combined or consolidated group election under the federal code, in which case they can make such an election for New Mexico taxation purposes but must do so far at least seven years in a row.

New York: New York’s FY 2020 budget, signed into law in April 2019, includes an increase in the estate tax’s basic exclusion amount, raising it from $5.74 million to $5.85 million for 2020.

North Carolina: Senate Bill 557, enacted in November 2019, includes several tax changes. As of January 2020, the standard deduction will increase by 7.5 percent for all filing statuses, and market-based sourcing will be used to apportion income for purposes of calculating corporate income and franchise tax liability.

Ohio: Under its individual income tax system, Ohio applies different rates to business and non-business income. Currently, Ohio’s business income deduction (BID) allows pass-through business owners to deduct up to $250,000 in business income before applying the 3 percent tax rate such income. But under House Bill 166, Ohio’s biennial budget for FY’s 2020-21, attorneys and lobbyists will no longer be eligible for this favored treatment.

Oregon: House Bill 3427, signed into law in May 2019, created a new Corporate Activity Tax (CAT), making Oregon one of only two states (joining Delaware) to impose both corporate income tax and a gross receipts tax (GRT). Oregon’s CAT will apply to all business entities that have Oregon income above $1 million, and it will be imposed at a rate of 0.57 percent of Oregon’s gross receipts above $1 million, plus $250.

Pennsylvania: The Pennsylvania Department of Revenue issued a bulletin in September 2019 establishing the Commonwealth’s new post- Wayfair remote sales tax threshold as the economic nexus thresholds for corporate tax purposes as well. As a result, starting in 2020, Pennsylvania will require businesses to file a Pennsylvania Corporate Net Income Tax (CNIT) return if they have $500,000 in gross receipts sourced to Pennsylvania, even if the business has no physical presence in the state. Previously, Pennsylvania was one of the few states to limit its corporate tax to businesses that established physical presence.

Tennessee: Tennessee’s Hall Tax which applies to investment income but not to wage income, will continue to phase out, with the rate dropping from 2 to 1 percent for 2020. Starting in 2021, Tennessee will be among the states with no individual income tax. In addition, Senate Bill 2119, signed into law in May 2018, decouples from the net interest limitation under IRC section 163(j), effective in January.

Utah: Just this month, the Utah legislature adopted a comprehensive tax reforms package that the governor has said he will sign. While the law will not be formally enacted until mid-February, the income tax rate changes will be retroactive to January 1st, 2020. The state flat individual and corporate income tax rates will both be reduced from 4.95 to 4.66 percent, and in April, the sales tax base will be broadened to select new goods and services.

Vermont: In June 2019, House Bill 541 was enacted, which phases in an increase to Vermont’s estate tax exemption. For 2020, the exemption will increase to $4.25 million, up from $2.75 million in 2019.

Virginia: House Bill 2540 and Senate Bill 1715, signed into law in March 2019, modify the classification of feminine hygiene products and diapers such that they will be taxed at a reduced state sales tax rate of 1.5 percent instead of the general state sales tax rate of 4.3 percent (the 1 percent local option sales tax rate will also apply, bringing the total tax rate on such products to 2.5 percent). Until now, only unprepared foods have been subject to the preferential state sales tax rate.

Washington: Substitute House Bill 2167, signed into law in May 2019, imposes an additional 1.2 percent business and occupation (B&O) tax on financial institutions that are members of a consolidated group having at least $1 billion in annual net income. In addition, Senate Bill 5581, signed into law in March 2019, modifies the state economic nexus statute to drop the 200 transactions threshold. Moving forward, remote sellers will only be required to collect the state sales tax if they have over $100,000 in sales into Washington, instead of the lesser of $100,000 in sales or 200 transactions.

Wisconsin: 2019 Wisconsin Act 10, enacted in July 2019, will take effect on January 1st. This new law requires a marketplace facilitator to meet the state economic nexus threshold of over $100,000 in sales or 200 transactions into Wisconsin.

Conclusion: This year was a significant one for state tax policy, and the wide range of changes taking effect January 1st 2020, reflects the scope and intensity of that activity. With states continuing to grapple with the taxation of international income, collections obligations for remote sellers and marketplace facilitators, and the potential new tax regimes for marijuana, vapor products, and sports betting (no tax changes for the latter taking effect yet on January 1st , 2020).

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