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Kansas issued guidance on legislative changes to the income or privilege tax credits for employer provided child day care expenses, including: increases to the maximum credit and annual credit cap; the expansion of eligible expenses; and the addition of a carryforward period for unused credits. Notice 26-05, Kansas Department of Revenue, July 1, 2026   […]

Hawaii has made the following legislative changes to its motion picture, digital media, and film production tax credit: for qualified productions with a workforce of at least 80% local hires, providing additional credit equal to 5% of the qualified production costs incurred; requiring all taxpayers claiming the tax credit to submit an independent third-party certification […]