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Prepared by the Deloitte Tax LLP Multistate Tax Knowledge Management Group

• Income/Franchise Tax: Louisiana – New Law Accelerates Phase-Out of Tax on Borrowed Capital
• Income/Franchise Tax: Massachusetts – Five-Year Look-Back Period for Certain Non-Filers Under Voluntary Disclosure Program
• Income/Franchise Tax: Utah – New Law Disallows Dividends Paid Deduction for Certain Captive REITs
• Income/Franchise Tax: West Virginia – New Law Phases Out Franchise Tax, Lowers Corporate Net Income Tax Rate and Amends Certain Water's Edge Combined Reporting Provisions
• Statements: Virginia Corporate Income Tax

See attached file for details.

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