Memo #
35524

2023 State Tax Surveys
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[35524]

December 06, 2023

TO: ICI Members
Pension Committee
Tax Committee
Transfer Agent Advisory Committee SUBJECTS: 529 Plans
Fund Accounting & Financial Reporting
State Issues
Tax RE: 2023 State Tax Surveys

 

The Institute's 2023 surveys on state tax matters are now available on the Institute's website.[1] They include:

Survey 1: State Income Taxation of Dividends Paid by a RIC Derived in Whole (or in Part) from Interest on Federal Obligations;

Survey 2: State Taxation of State and Local Obligations;

Survey 3: State Taxation of Long-Term Capital Gain Distributions Made by RICs to Individual Shareholders;

Survey 4: State Taxation of Contributions to and Distributions from Certain Retirement Plans;

Survey 5: State Taxation of Qualified Tuition Programs (Section 529 Plans)

As in previous years, the Institute prepared the surveys based on information received from the states and the District of Columbia. We asked the states to provide the same information that they provided last year. The Institute has not independently verified the information in the surveys, and further investigation or consultation with a tax professional is advisable. The states of Colorado, Connecticut, New York, and Ohio declined to participate in the survey this year due to staffing shortages and/or resource limitations, so their information on the survey may be outdated.

For your convenience, we have included on the website both the updated survey and marked versions highlighting any changes that were made to last year's results. If you have any questions regarding the surveys, please contact me at (202) 326-5826 or katie.sunderland@ici.org.

 

Katie Sunderland
Associate General Counsel
 

Notes

[1] The 2023 State Tax Survey can be found at: https://www.ici.org/survey-state-tax.

    Tags

    529 Plans
    Fund Accounting & Financial Reporting
    State Issues
    Taxes