Payroll Tax Changes for Tax Year 2023
The table below lists the tax updates for tax year 2023. By default the table is sorted by deployment date in descending order. Click a column heading to sort by that column. Click it a second time to change from ascending to descending order.
Deployment Date | Effective Date | Type | Code | Jurisdiction | Items Changed | Amount |
---|---|---|---|---|---|---|
2022-08-04 | 2023-01-01 | Local | OH-FAICO-LANCT | Ohio: City of Lancaster (Fairfield County) | Municipal Income tax rate increase | 2.30% |
2022-08-04 | 2023-01-01 | Local | OH-FULCO-ARCVI | Ohio: Archbold VI (Fulton County) | Municipal Income tax rate increase | 1.80% |
2022-08-04 | 2023-01-01 | Local | OH-ATHCO-ATHCT | Ohio: Athens CT (Athens County) | Municipal Income tax rate increase | 1.95% |
2022-08-04 | 2023-01-01 | Local | OH-MORCO-MTGVI | Ohio: Mt Gilead VI (Morrow County) | Municipal Income tax rate increase | 1.25% |
2022-09-22 | 2023-01-01 | State | NY | New York | New York Paid Family Leave decrease | 0.455% |
2022-10-27 | 2023-01-01 | Local | OH-FULCO-WAUSD | Ohio: Wauseon 2607 SD (Fulton County) | New School District tax | 1.75% |
2022-10-27 | 2023-01-01 | State | KY | Kentucky | Withholding tax rate decrease | 4.50% |
2022-10-27 | 2023-01-01 | State | KY | Kentucky | Standard Deduction increase | $2,980 |
2022-10-27 | 2023-01-01 | State | OR | Oregon |
Paid Family and Medical Leave
tax (Employer)
Note: If this tax is applicable to your business, before processing payroll for tax year 2023, you will need to go into Company Tax Group Setup and enter the Employer tax rate on the Tax Rates tab with an effective date of January 1, 2023. |
0.40% |
2022-10-27 | 2023-01-01 | State | OR | Oregon |
Paid Family and Medical Leave
tax (Employee)
Note: If this tax is applicable to your business, before processing payroll for tax year 2023, you will need to go into Company Tax Group Setup and enter the Employee tax rate on the Tax Rates tab with an effective date of January 1, 2023. |
0.60% |
2022-10-27 | 2023-01-01 | State | OR | Oregon | Paid Family and Medical Leave wage limit | $132,900.00 |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-WINTP | Pennsylvania: Winfield TP, Knoch SD, PSD Code: 100705 (Butler County) | New Earned Income tax (Resident) | 1% |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-WINTP | Pennsylvania: Winfield TP, Knoch SD, PSD Code: 100705 (Butler County) | New Local Service Tax (LST) | $52/annually |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-SAXBO | Pennsylvania: Saxonburg BO, Knoch SD, PSD Code: 100704 (Butler County) | New Earned Income tax (Resident) | 1% |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-SAXBO | Pennsylvania: Saxonburg BO, Knoch SD, PSD Code: 100704 (Butler County) | New Local Service Tax (LST) | $52/annually |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-PENTP | Pennsylvania: Penn TP, Knoch SD, PSD Code: 100703 (Butler County) | New Earned Income tax (Resident) | 1% |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-PENTP | Pennsylvania: Penn TP, Knoch SD, PSD Code: 100703 (Butler County) | New Local Service Tax (LST) | $52/annually |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-JEFTP | Pennsylvania: Jefferson TP, Knoch SD, PSD Code: 100702 (Butler County) | New Earned Income tax (Resident) | 1% |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-JEFTP | Pennsylvania: Jefferson TP, Knoch SD, PSD Code: 100702 (Butler County) | New Local Service Tax (LST) | $52/annually |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-CLITP | Pennsylvania: Clinton TP, Knoch SD, PSD Code: 100701 (Butler County) | New Earned Income tax (Resident) | 1% |
2022-10-27 | 2023-01-01 | Local | PA-BUTCO-KNOSD-CLITP | Pennsylvania: Clinton TP, Knoch SD, PSD Code: 100701 (Butler County) | New Local Service Tax (LST) | $52/annually |
2022-11-17 | 2023-01-01 | State | AZ | Arizona | Unemployment wage base increase | $8,000 |
2022-11-17 | 2023-01-01 | State | CA | California | Disability Insurance tax rate decrease | 0.9% |
2022-11-17 | 2023-01-01 | State | CA | California | Disability Insurance wage base increase | $153,164 |
2022-11-17 | 2023-01-01 | State | CA | California |
Low Income Exemption
increase:
|
|
2022-11-17 | 2023-01-01 | State | CA | California | Personal Exemption Allowance increase | $154 |
2022-11-17 | 2023-01-01 | State | CA | California |
Standard Deduction
increase:
|
|
2022-11-17 | 2023-01-01 | State | CA | California | Withholding tax tables | |
2022-11-17 | 2023-01-01 | State | CO | Colorado | Family and Medical Leave Insurance wage base limit (Employee and Employer) | $160,200 |
2022-11-17 | 2023-01-01 | State | CO | Colorado |
NEW TAX: Family and Medical
Leave Insurance (FAMLI) Employer Liability tax (Employer)
Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | CO | Colorado |
NEW TAX: Family and Medical
Leave Insurance (FAMLI) Witholding tax (Employee)
Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | CO | Colorado | Unemployment wage base increase | $20,400 |
2022-11-17 | 2023-01-01 | State | CT | Connecticut | Paid Leave wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Federal | FED | Federal | Social Security tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | State | IA | Iowa | Unemployment wage base increase | $36,100 |
2022-11-17 | 2023-01-01 | Local | KY-BOOCO-FLOCT | Kentucky: Florence City (Boone County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-BRECO-JACCT | Kentucky: Jackson City (Breathitt County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-CAMCO-ALECT | Kentucky: Alexandra City (Campbell County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-CAMCO-COLCT | Kentucky: Cold Spring City (Campbell County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-CAMCO-HIHCT | Kentucky: Highland Heights City (Campbell County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-CAMCO-NEWCT | Kentucky: Newport City (Campbell County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-CAMCO-WILCT | Kentucky: Wilder City (Campbell County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-GALCO-WARCT | Kentucky: Warsaw City (Gallatin County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-KENCO | Kentucky: Kenton County | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-KENCO-COVCT | Kentucky: Covington City (Kenton County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-KENCO-CRVCT | Kentucky: Crestview Hills City (Kenton County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-KENCO-FWRCT | Kentucky: Fort Wright City (Kenton County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | Local | KY-METCO-EDMCT | Kentucky: Edmonton City (Metcalfe County) | Local Occupational tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | State | MA | Massachusetts | Paid Family Leave and Paid Medical Leave wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | State | MA | Massachusetts |
Paid Family Leave Tax ER
Liability (Employer)
Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | MA | Massachusetts |
Paid Family Leave Tax
Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | MA | Massachusetts |
Paid Medical Leave Tax ER
Liability (Employer)
Note: If applicable, before processing payroll for tax year 2023, you must enter your company specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | MA | Massachusetts |
Paid Medical Leave Tax
Withholding (Employee)
Note: If applicable, before processing payroll for tax year 2023, you must enter your employee specific tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | MO | Missouri | Unemployment wage base increase | $10,500 |
2022-11-17 | 2023-01-01 | State | MT | Montana | Dependent allowance increase | $2,070 |
2022-11-17 | 2023-01-01 | State | MT | Montana | Administrative Fund wage base increase | $40,500 |
2022-11-17 | 2023-01-01 | State | MT | Montana | Unemployment wage base increase | $40,500 |
2022-11-17 | 2023-01-01 | State | MT | Montana | Withholding tax tables | |
2022-11-17 | 2023-01-01 | State | NB | Nebraska | Withholding allowance increase | $2,140 |
2022-11-17 | 2023-01-01 | State | NB | Nebraska | Withholding tax tables | |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Family Leave Insurance (FLI) tax rate decrease | 0.06% |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Family Leave Insurance (FLI) tax wage base increase | $156,800 |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax rate decrease (Employee) | 0% |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax wage base increase (Employee) | $156,800 |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Temporary Disability Insurance (TDI) tax wage base increase (Employer) | $41,100 |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Unemployment wage base increase | $41,100 |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey | Workforce Development Insurance wage base increase (Employer and Employee) | $41,100 |
2022-11-17 | 2023-01-01 | State | NJ | New Jersey |
Workforce Development Insurance
tax rate (Employer and Employee)
Note: If this tax is applicable to your business, before processing payroll for tax year 2023, the employer tax rate must be entered in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
0.0425% |
2022-11-17 | 2023-01-01 | State | NM | New Mexico | Unemployment wage base increase | $30,100 |
2022-11-17 | 2023-01-01 | State | NV | Nevada | Career Enhancement tax wage base increase | $40,100 |
2022-11-17 | 2023-01-01 | State | NV | Nevada | Unemployment wage base increase | $40,100 |
2022-11-17 | 2023-01-01 | State | NY | New York | Re-employment Service Fund tax wage base increase (Employer) | $12,300 |
2022-11-17 | 2023-01-01 | State | NY | New York | Unemployment wage base increase | $12,300 |
2022-11-17 | 2023-01-01 | Local | OH-HAMCO-GRECT | Ohio: Green Township Christ-Children’s JEDD II CT (Hamilton County) | Local income tax wage base increase | $128,446 |
2022-11-17 | 2023-01-01 | Local | OH-HAMCO-GWRCT | Ohio: Green Township Western Ridge JEDD CT (Hamilton County) | Local income tax wage base increase | $135,599 |
2022-11-17 | 2023-01-01 | Local | OH-HAMCO-HRGCIT | Ohio: Harrison Greene JEDD IV CT (Hamilton County) | Local income tax wage base increase | $124,801 |
2022-11-17 | 2023-01-01 | Local | OH-HAMCO-MCACT | Ohio: McAlisters JEDD VI CT (Hamilton County) | Local income tax wage base increase | $117,605 |
2022-11-17 | 2023-01-01 | Local | OH-HAMCO-UDFCT | Ohio: UDF-North Bend JEDD V CT (Hamilton County) | Local income tax wage base increase | $120,311 |
2022-11-17 | 2023-01-01 | State | OK | Oklahoma | Unemployment wage base increase | $25,700 |
2022-11-17 | 2023-01-01 | Local | OR-LANCO-LANTD | Oregon: Lane County | Lane Transit District (LTD) Excise tax rate increase | .78% |
2022-11-17 | 2023-01-01 | Local | OR-MULCO-TRITD | Oregon | Tri-Met Transit District Excise tax rate increase | .8037% |
2022-11-17 | 2023-01-01 | State | VT | Vermont | Unemployment wage base increase | $13,500 |
2022-11-17 | 2023-01-01 | State | WA | Washington | Employment Administration Fund Tax wage base increase (Employer) | $67,600 |
2022-11-17 | 2023-01-01 | State | WA | Washington |
Paid Family and Medical Leave
premium tax rate increased to 0.8% broken down as follows:
Note: If these taxes are applicable to your business, you must enter both the employee and employer tax rates in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023. |
|
2022-11-17 | 2023-01-01 | State | WA | Washington | Paid Family and Medical Leave Tax wage base increase | $160,200 |
2022-11-17 | 2023-01-01 | State | WA | Washington | Unemployment wage base increase | $67,600 |
2022-12-08 | 2023-01-01 | State | AZ | Arizona | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | AZ | Arizona |
New Filing Statuses:
09 - 0.5% 10 - 1.0% 11 - 1.5% 12 - 2.0% 13 - 2.5% 14 - 3.0% 15 - 3.5% Tax rate increase:00 - None (the default tax rate changed for this filing status to 2.0%) Note: If the filing status is not current (02-08), the default tax rate will be used. |
|
2022-12-08 | 2023-01-01 | State | ID | Idaho | Unemployment wage base increase | $49,900 |
2022-12-08 | 2023-01-01 | State | ID | Idaho | Workers Development wage base increase | $49,900 |
2022-12-08 | 2023-01-01 | State | ID | Idaho |
NEW TAX: Administrative Reserve
Tax wage base
Notes: If this tax is applicable to your business, before processing payroll for tax year 2023, you need to do the following: (1) Enter your employer tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of January 1, 2023, and (2) In Tax Profile Maintenance, at the Tax Group Details section, select Administrative Reserve Tax Employer Liability. |
$49,900 |
2022-12-08 | 2023-01-01 | Local | KY-BOOCO | Kentucky: Boone County | Occupational tax wage limit increase | $72,906 |
2022-12-08 | 2023-01-01 | Local | KY-KENCO | Kentucky: Kenton County | Occupational tax tables | |
2022-12-08 | 2023-01-01 | State | ME | Maine | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | ME | Maine | Personal Exemption Allowance increase | $4,700 |
2022-12-08 | 2023-01-01 | State | ME | Maine |
Standard deduction
increases:
|
|
2022-12-08 | 2023-01-01 | State | MO | Missouri | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | MO | Missouri |
Standard deduction
increases:
|
|
2022-12-08 | 2023-01-01 | State | MO | Missouri | Supplemental tax rate decreased | 4.95% |
2022-12-08 | 2023-01-01 | State | MS | Mississippi | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | NE | Nebraska | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | NM | New Mexico | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | NY | New York-Yonkers | Withholding tax tables | |
2022-12-08 | 2023-01-01 | Local | OH-CHACO-NLEVI | Ohio: North Lewisburg Village (Champaign County) | Local income tax rate increase | 1.75% |
2022-12-08 | 2023-01-01 | Local | OH-HANCO-ARLSD | Ohio: Arlington 3202 SD (Hancock County) | School district tax rate increase | 1.75% |
2022-12-08 | 2023-01-01 | Local | OH-MTGCO-TROCT | Ohio: Trotwood (Montgomery County) | Local income tax rate increase | 2.75% |
2022-12-08 | 2023-01-01 | Local | OH-TUSCO-TUSVI | Ohio: Tuscarawas Village (Tuscarawas County) | Local income tax rate increase | 1.50% |
2022-12-08 | 2023-01-01 | Local | OH-WASCO-BEVVI | Ohio: Beverly Village (Washington County) | Local income tax rate increase | 1.25% |
2022-12-08 | 2023-01-01 | State | SC | South Carolina | Withholding tax tables | |
2022-12-08 | 2023-01-01 | State | SC | South Carolina | Personal Exemption Allowance increase | $4,310 |
2022-12-08 | 2023-01-01 | State | SC | South Carolina | Supplemental tax rate decreased | 6.5% |
2022-12-22 | 2023-01-01 | Federal | FED | Federal | Withholding tax tables | |
2022-12-22 | 2023-01-01 | State | AK | Alaska | Unemployment tax rate decrease (Employee) | 0.51% |
2022-12-22 | 2023-01-01 | State | AK | Alaska | Unemployment wage base increase | $47,100 |
2022-12-22 | 2023-01-01 | State | CO | Colorado |
Standard Allowance
increase:
Note: If your employee submits a 2022 or newer Colorado Employee Withholding Certificate, see these instructions. |
|
2022-12-22 | 2023-01-01 | State | CO | Colorado | Supplemental tax rate decreased | 4.4% |
2022-12-22 | 2023-01-01 | State | CO | Colorado | Withholding tax tables | |
2022-12-22 | 2023-01-01 | State | HI | Hawaii | Employment & Training wage base increase (Employer) | $56,700 |
2022-12-22 | 2023-01-01 | State | HI | Hawaii |
State Disability (TDI):
|
|
2022-12-22 | 2023-01-01 | State | HI | Hawaii | Unemployment wage base increase | $56,700 |
2022-12-22 | 2023-01-01 | State | IA | Iowa |
Standard deduction
increases:
|
|
2022-12-22 | 2023-01-01 | State | IA | Iowa | Withholding tax tables | |
2022-12-22 | 2023-01-01 | Local | IN-GRECO | Indiana: Greene County | Withholding tax rate increase | 2.15% |
2022-12-22 | 2023-01-01 | Local | IN-MNTCO | Indiana: Montgomery County | Withholding tax rate increase | 2.65% |
2022-12-22 | 2023-01-01 | Local | IN-PERCO | Indiana: Perry County | Withholding tax rate decrease | 1.40% |
2022-12-22 | 2023-01-01 | State | KY | Kentucky | NEW TAX: Service Capacity Upgrade Fund Tax (Employer) | 0.75% |
2022-12-22 | 2023-01-01 | State | KY | Kentucky | Service Capacity Upgrade Fund Tax wage base | $11,100 |
2022-12-22 | 2023-01-01 | State | KY | Kentucky | Unemployment wage base increase | $11,100 |
2022-12-22 | 2023-01-01 | Local | KY-BOOCO-UNICT | Kentucky: Union City (Boone County) | NEW TAX: Local withholding tax | 2% |
2022-12-22 | 2023-01-01 | State | MN | Minnesota | Dependent Exemption increase | $4,800 |
2022-12-22 | 2023-01-01 | State | MN | Minnesota |
Standard deduction
increase:
|
|
2022-12-22 | 2023-01-01 | State | MN | Minnesota | Dependent Exemption increase | $4,800 |
2022-12-22 | 2023-01-01 | State | MN | Minnesota | Unemployment wage base increase | $40,000 |
2022-12-22 | 2023-01-01 | State | MN | Minnesota | Withholding tax tables | |
2022-12-22 | 2023-01-01 | State | MN | Minnesota | Workforce Enhancement wage base increase | |
2022-12-22 | 2023-01-01 | State | ND | North Dakota | Unemployment wage base increase | $40,800 |
2022-12-22 | 2023-01-01 | State | ND | North Dakota | Withholding tax tables | |
2022-12-22 | 2023-01-01 | Local | OH-BROCO-FAYVI | Ohio: Fayetteville Village (Brown County) | NEW TAX: Local withholding tax | 1% |
2022-12-22 | 2023-01-01 | Local | OH-MEICO-RUTVI | Ohio: Rutland Village (Meigs County) | NEW TAX: Local withholding tax | 1% |
2022-12-22 | 2023-01-01 | Local | OH-PERCO-SOMVI | Ohio: Somerset Village (Perry County) | NEW TAX: Local withholding tax | 1% |
2022-12-22 | 2023-01-01 | State | OR | Oregon | Unemployment wage base increase | $50,900 |
2022-12-22 | 2023-01-01 | State | PA | Pennsylvania | Unemployment tax rate increase (Employee) | 0.07% |
2022-12-22 | 2023-01-01 | State | UT | Utah | Unemployment wage base increase | $44,800 |
2023-01-05 | 2023-01-01 | State | AR | Arkansas | Low income withholding tax tables | |
2023-01-05 | 2023-01-01 | State | AR | Arkansas | Unemployment wage base decrease | $7,000 |
2023-01-05 | 2023-01-01 | State | MI | Michigan | Personal Exemption Allowance increase | $5,400 |
2023-01-05 | 2023-01-01 | State | NC | North Carolina | Supplemental tax rate decrease | 4.85% |
2023-01-05 | 2023-01-01 | State | NC | North Carolina | Withholding tax tables | |
2023-01-05 | 2023-01-01 | Local | OH-MEDCO-CLOSD | Ohio: Cloverleaf 5204 SD (Medina County) | Local school district tax decrease | 1% |
2023-01-05 | 2023-01-01 | State | OR | Oregon | Personal Exemption Allowance increase | $236 |
2023-01-05 | 2023-01-01 | State | OR | Oregon |
Standard deduction
increase:
|
|
2023-01-05 | 2023-01-01 | State | OR | Oregon | Withholding tax tables | |
2023-01-05 | 2023-01-01 | Local | OR-INDCO-METRD | Oregon: Metro Supportive Housing Services Income Tax | Local withholding tax tables | |
2023-01-05 | 2023-01-01 | Local | OR-MULCO | Oregon: Multnomah County | Local withholding tax tables for the Preschool (for All Tax) | |
2023-01-05 | 2023-01-01 | Local | PA-ALLCO-WOOSD-BRDBO | Pennsylvania: Braddock BO, Woodland Hills SD (Allegheny County) | Local income tax increase | 1.55% |
2023-01-05 | 2023-01-01 | Local | PA-BERCO-ROBBO-CONSD | Pennsylvania: Robesonia BO, Conrad Weiser SD (Berks County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-BERCO-UTUTP-HAMSD | Pennsylvania: Upper Tulpehocken TP, Hamburg SD (Berks County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-BRACO-ATHBO-ATHSD | Pennsylvania: Athens BO, Athens SD (Bradford County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-BUCCO-LANBO-NESSD | Pennsylvania: Langhorne BO, Neshaminy SD (Bucks County) | Local income tax increase (Resident and Non-Resident) | 1% |
2023-01-05 | 2023-01-01 | Local | PA-BUCCO-TULBO-PENSD | Pennsylvania: Tullytown BO, Pennsbury SD (Bucks County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-CHECO-AVOSD-WGRBO | Pennsylvania: West Grove BO, Avon Grove SD (Chester County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-CHECO-WCHSD-WESTP | Pennsylvania: Westtown TP, W Chester SD (Chester County) | Local income tax increase | 1.04% |
2023-01-05 | 2023-01-01 | Local | PA-CRACO-CONBO-CONSD | Pennsylvania: Conneautville BO, Conneaut SD (Crawford County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-DAUCO-UDASD-MIFTP | Pennsylvania: Mifflin TP, Upper Dauphin SD (Dauphin County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-DAUCO-UDASD-WASTP | Pennsylvania: Washington TP, Upper Dauphin SD (Dauphin County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-ERICO-GRFTP-WATSD | Pennsylvania: Greenfield TP, Wattsburg SD (Erie County) | Local income tax increase (Non-Resident) | 1% |
2023-01-05 | 2023-01-01 | Local | PA-LAWCO-WILTP-WILSD | Pennsylvania: Wilmington TP, Wilmington SD (Lawrence County) | Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-LEHCO-PARSD-ALLCT | Pennsylvania: Allentown CT, Parkland SD (Lehigh County) | NEW TAX: Earned income tax (Non-Resident) | 1.28% |
2023-01-05 | 2023-01-01 | Local | PA-LEHCO-PARSD-ALLCT | Pennsylvania: Allentown CT, Parkland SD (Lehigh County) | NEW TAX: Earned income tax (Resident) | 1.975% |
2023-01-05 | 2023-01-01 | Local | PA-LEHCO-PARSD-ALLCT | Pennsylvania: Allentown CT, Parkland SD (Lehigh County) | NEW TAX: Local Service Tax (LST) | $52/annually |
2023-01-05 | 2023-01-01 | Local | PA-LEHCO-SOUSD-USATP | Pennsylvania: Upper Saucon TP, Southern Lehigh SD (Lehigh County) | Local income tax increase | 1.10% |
2023-01-05 | 2023-01-01 | Local | PA-MERCO-GREBO-GRESD | Pennsylvania: Greenville BO, Greenville SD (Mercer County) | Local income tax increase | 1.75% |
2023-01-05 | 2023-01-01 | Local | PA-MONCO-PLYTP-COLSD | Pennsylvania: Plymouth TP, Colonial SD (Montgomery County) | Local income tax increase | 1.10% |
2023-01-05 | 2023-01-01 | Local | PA-MONCO-WHITP-WISSD | Pennsylvania: Whitpain TP, Wissahickon SD (Montgomery County) | Local income tax increase | 1.06% |
2023-01-05 | 2023-01-01 | State | RI | Rhode Island | Job Development tax (Employer) | 0.21% |
2023-01-05 | 2023-01-01 | State | RI | Rhode Island | Job Development tax wage base | $28,200 |
2023-01-05 | 2023-01-01 | State | RI | Rhode Island | Temporary Disability Insurance (TDI) wage base increase | $84,000 |
2023-01-05 | 2023-01-01 | State | RI | Rhode Island |
Unemployment wage base
increase:
Note: If you're an employer at the highest tax rate, you must select the Alternate Wage Cap check box on the Tax Rates tab in Company Tax Group Setup. |
|
2023-01-05 | 2023-01-01 | State | RI | Rhode Island | Withholding tax tables | |
2023-01-05 | 2023-01-01 | State | VT | Vermont | Withholding allowance increase | $4,850 |
2023-01-05 | 2023-01-01 | State | VT | Vermont | Withholding tax tables | |
2023-01-05 | 2023-01-01 | State | WY | Wyoming | Unemployment wage base increase | $29,100 |
2023-01-19 | 2023-01-01 | State | IL | Illinois | Personal Allowance increase | $2,625 |
2023-01-19 | 2023-01-01 | State | IL | Illinois | Unemployment wage base increase | $13,271 |
2023-01-19 | 2023-01-02 | Local | KY-BOOCO-UNICT | Kentucky: Union City (Boone County) | *EXPIRED* Local withholding tax | |
2023-01-19 | 2023-01-01 | Local | KY-HENCO-HENCT | Kentucky: Henderson CT (Henderson County) | Occupational tax rate increase | 1.65% |
2023-01-19 | 2023-01-01 | State | NC | North Carolina | Unemployment wage base increase | $29,600 |
2023-01-19 | 2023-01-01 | Local | PA-CHECO-AVOSD-LODTP | Pennsylvania: London Grove TP, Avon Grove SD (Chester County) |
Local earned income tax
increase:
|
|
2023-01-26 | 2023-01-01 | State | MD | Maryland | Withholding tax tables | |
2023-01-26 | 2023-01-01 | State | MD | Maryland |
Standard deduction
increase:
|
|
2023-01-26 | 2023-01-01 | Local | MD-CECCO | Maryland: Cecil County | Local withholding tax rate decrease | 2.80% |
2023-01-26 | 2023-01-01 | Local | MD-STMCO | Maryland: St.Mary's County | Local withholding tax rate decrease | 3% |
2023-01-26 | 2023-02-01 | Local | PA-BUCCO-FALTP-PENSD | Pennsylvania: Falls TP, Pennsbury SD (Bucks County) | Local withholding tax rate increase: (Resident and Non-Resident) | 1% |
2023-01-26 | 2023-01-01 | Local | PA-MONCO-NARBO-LMESD | Pennsylvania: Narberth BO, Lower Merion SD (Montgomery County) | Local withholding tax rate increase: (Resident and Non-Resident) | 0.5% |
2023-01-26 | 2023-01-01 | Local | PA-LAWCO-NEWCT-NEWSD | Pennsylvania: New Castle CT, New Castle SD (Lawerence County) | Local withholding tax rate increase: (Non-Resident) | 1.856% |
2023-01-26 | 2023-01-01 | State | VI | Virgin Islands | Unemployment wage base increase | $30,200 |
2023-01-31 | 2023-01-01 | State | DE | Delaware | Unemployment wage base decrease | $10,500 |
2023-03-23 | 2023-02-01 | Local | KY-BRECO | Kentucky: Breathitt County | Local Occupational tax rate increase | 2% |
2023-03-23 | 2023-01-01 | Local | KY-BOLCO-PERCT | Kentucky: Perryville (Boiyle County) | Local Occupational tax rate increase | 1.5% |
2023-03-23 | 2023-04-01 | Local | KY-RUSCO | Kentucky: Russell County | Local Occupational tax wage base increase | $4,000 |
2023-03-23 | 2023-04-01 | Local | KY-RUSCO | Kentucky: Russell County | Local Occupational tax rate increase | 1% |
2023-03-23 | 2023-01-01 | Local | OH-HAMCO-INDVI | Ohio: Indian Hill (Hamilton County) | Local Income tax decrease | 0.475% |
2023-03-23 | 2023-03-15 | Local | OH-UNICO-MJTCT | Ohio: Marysville-Jerome Township JEDD (Union County) | NEW TAX: Local Income tax | 1.5% |
2023-03-23 | 2023-01-01 | Local | PA-LEHCO-PARSD-SWHTP | Pennsylvania: South Whitehall TP, Parkland SD (Lehigh County) | Local earned income tax decrease (Non-Resident) | 0.5% |
2023-04-27 | 2023-05-01 | Local | KY-MASCO | Kentucky: Mason County | NEW Occupational tax | 1% |
2023-04-27 | 2023-04-01 | Local | KY-TRICO-CADCT | Kentucky: Cadiz City (Trigg County) | Occupational tax rate increase | 1.9% |
2023-04-27 | 2023-01-01 | State | MI | Michigan | Withholding tax tables | |
2023-04-27 | 2023-03-09 | Local | OH-STACO-PCACT | Ohio: Perry-Canton 22-01 JEDD CT (Stark County) | NEW Local income tax | 2.5% |
2023-04-27 | 2023-01-01 | Local | OH-STACO-WILVI | Ohio: Wilmot Village (Stark County) | Municipal income tax rate decrease | 1% |
2023-04-27 | 2023-01-01 | Local | PA-NORCO-EALTP-NORSD | Pennsylvania: East Allen TP, Northampton SD (Northampton County) | Resident Earned Income tax rate increase | 1.45% |
2023-04-27 | 2023-06-01 | State | UT | Utah | Withholding tax tables | |
2023-04-27 | 2023-06-01 | State | UT | Utah |
Allowance credit
increases:
|
|
2023-04-27 | 2023-07-01 | State | WA | Washington | Washington Cares Fund Tax withholding | 0.58% |
2023-04-27 | 2023-01-01 | State | WV | West Virginia | Withholding tax tables | |
2023-04-27 | 2023-01-01 | State | WV | West Virginia | Supplemental tax table | |
2023-05-25 | 2023-01-01 | State | ID | Idaho | Withholding tax tables | |
2023-05-25 | 2023-01-01 | State | ID | Idaho | Supplement tax rate decrease | 5.8% |
2023-05-25 | 2023-01-01 | State | ID | Idaho | Child Tax Credit Allowance increase | $3,534 |
2023-05-25 | 2023-07-01 | Local | KY-BOOCO-UNNCT | Kentucky: Union (Boone County) | NEW Local Occupational tax | 2% |
2023-05-25 | 2023-07-01 | Local | KY-HOPCO-HANCT | Kentucky: Hanson (Hopkins County) | NEW Local Occupational tax | 1.5% |
2023-05-25 | 2023-03-01 | Local | KY-LIVCO-GRACT | Kentucky: Grand Rivers (Livingston County) | NEW Local Occupational tax | 1% |
2023-05-25 | 2023-07-01 | State | NV | Nevada | Nevada Modified Business Tax -
FI - Employer Liability
Note: If this tax is applicable to your business, you need to do the following: (1) Enter the employer tax rate in Company Tax Group Setup on the Tax Rates tab with an effective date of July 1, 2023, and (2) In Tax Profile Maintenance, at the Tax Group Details section, select Nevada Modified Business Tax - FI - Employer Liability. |
1.554% |
2023-05-25 | 2023-07-01 | Local | OH-CRACO-BUCCT | Ohio: Bucyrus (Crawford County) | Municipal Income tax increase | 2.25% |
2023-05-25 | 2021-11-01 | Local | OH-DELCO-BTTCT | Ohio: Berkshire TP JEDD II (Delaware County) | NEW Local JEDD Income tax | 1.85% |
2023-05-25 | 2023-07-01 | Local | OH-TRUCO-LORVI | Ohio: Lordstown (Trumbull County) | Municipal Income tax increase | 1.5% |
2023-05-25 | 2023-04-01 | Local | OH-WARCO-TMOCT | Ohio: Turtlecreek-Monroe 2022 JEDD (Warren County) | NEW Local JEDD Income tax | 2% |
2023-05-25 | 2023-07-01 | Local | OR-LANCO-EUGCT | Oregon: Eugene (Lane County) | Withholding and Supplemental tax tables updated based on the increase of the standard minimum wage rate to $14.20 per hour ($29,536/annually, $113.60/daily) | |
2023-05-25 | 2023-04-29 | Local | PA-CAMCO-JOHCT-GRESD | Pennsylvania: Johnstown CT, Greater Johnstown SD (Cambria County) | LST tax decrease | $52/annually |
2023-05-25 | 2023-01-01 | Local | PA-LACCO-SCRCT-SCRSD | Pennsylvania: Scranton CT, Scranton SD (Lackawanna County) | Local Payroll Preparation Tax rate increase - Employer Liability | 1.034% |
2023-05-25 | 2023-01-01 | Local | WV-FAYCO-SMICT | West Virginia: Smithers City (Fayette County) | NEW: Local City Service tax | $1/week |
2023-06-22 | 2023-06-01 | State | AR | Arkansas | Low income withholding tax tables | |
2023-06-22 | 2023-01-01 | State | AR | Arkansas | Withholding tax tables | |
2023-06-22 | 2023-06-01 | State | AR | Arkansas | Supplemental tax rate decreased | 4.7% |
2023-06-22 | 2023-05-30 | State | ND | North Dakota | Withholding tax tables | |
2023-06-22 | 2023-07-01 | Local | OH-COSCO-WARVI | Ohio: Warsaw VI (Coshocton County) | NEW: Local income tax | 1% |
2023-06-22 | 2023-07-01 | Local | OH-LOGCO-LAKVI | Ohio: Lakeview VI (Logan County) | Withholding tax rate increase | 1.5% |
2023-06-22 | 2023-07-01 | Local | OH-MRGCO-STOVI | Ohio: Stockport VI (Morgan County) | NEW: Local income tax | 1% |
2023-07-06 | 2023-01-01 | Local | PA-CAMCO-FRABO-CONSD | Pennsylvania: Franklin BO, Conemaugh Valley SD (Cambria County) | Local income tax rate decrease | 1% |
2023-07-06 | 2023-01-01 | Local | PA-CHECO-OCTSD-WSATP | Pennsylvania: West Sadsbury TP, Octorara SD (Chester County) | Local income tax rate decrease | 1% |
2023-07-06 | 2023-07-01 | Local | PA-PHICO-PHISD-PHICT | Pennsylvania: City of Philadelphia | Local withholding tax rate decrease (Resident) | 3.75% |
2023-07-20 | 2023-01-01 | State | FM | Federated States of Micronesia | NEW: Federated States of Micronesia
Note: In order for Micronesia taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions. |
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2023-07-20 | 2023-01-01 | State | FM | Federated States of Micronesia | NEW: Micronesia income tax withholding tax tables | |
2023-07-20 | 2023-01-01 | State | FM | Federated States of Micronesia | NEW: Micronesia Social Security tax rate (Employee and Employer) | 7.50% |
2023-07-20 | 2023-01-01 | State | FM | Federated States of Micronesia | NEW: Micronesia Social Security tax limit (Employee and Employer) | $9,000/Quarterly, $36,000/Annually |
2023-07-20 | 2023-01-01 | State | PS | Palau | NEW: Palau
Note: In order for Palau taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions. |
|
2023-07-20 | 2023-01-01 | State | PS | Palau | NEW: Palau income tax withholding tax tables | |
2023-07-20 | 2023-01-01 | State | PS | Palau | NEW: Palau Social Security tax rate (Employee and Employer) | 7% |
2023-07-20 | 2023-01-01 | State | PS | Palau | NEW: Palau Health Care Fund tax rate (Employee and Employer) | 2.5% |
2023-07-20 | 2023-01-01 | State | PS | Palau | NEW: Marshall Islands
Note: In order for Marshall Islands taxes to calculate correctly, you must install Sage 100 Payroll 2.23.2 or later. For details on setting up these taxes, see these instructions. |
|
2023-07-20 | 2023-01-01 | State | RM | Marshall Islands | NEW: Marshall Islands income tax withholding tax tables | |
2023-07-20 | 2023-01-01 | State | RM | Marshall Islands | NEW: Marshall Islands Social Security tax rate (Employee and Employer) | 8% |
2023-07-20 | 2023-01-01 | State | RM | Marshall Islands | NEW: Marshall Islands Social Security tax limit (Employee and Employer) | $10,000/Quarterly, $40,000/Annually |
2023-07-20 | 2023-01-01 | State | RM | Marshall Islands | NEW: Marshall Islands Health Care Fund tax rate (Employee and Employer) | 3.5% |
2023-07-20 | 2023-01-01 | State | RM | Marshall Islands | NEW: Marshall Islands Health Care Fund tax limit (Employee and Employer) | $5,000/Quarterly, $20,000/Annually |
2023-07-20 | 2023-07-01 | State | IL | Illinois | Personal Exemption Allowance decrease | $2,225 |
2023-07-20 | 2023-09-30 | Local | OH-HENCO-LIBCT | Ohio: Liberty Center JEDD CT (Henry County) | *EXPIRED* Local withholding tax | |
2023-07-20 | 2023-07-01 | Local | NY-INDCO-MCTTD | New York: Metropolitan Commuter Zn 1 TD (New York, Bronx, Kings, Queens, and Richmond Counties) | *NEW TAX* New York Metropolitan Commuter Transportation Mobility Tax
Zone 1 Employer Liability
Note: If this tax is applicable to your business, see these instructions. |
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2023-07-20 | 2023-07-01 | Local | NY-INDCO-METTD | New York: Metropolitan Commuter Zn 2 TD (Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester Counties) | *RENAMED* New York Metropolitan Commuter Transportation Mobility Tax Zone
2 Employer Liability
Note: If this tax is applicable to your business, see these instructions. |
|
2023-08-17 | 2023-08-17 | Tax engine changes. Fixed issue when Social Security taxes reach the limit.
Note: There may be no data to print on the Sage 100 Tax Update Report. |
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2023-09-21 | 2023-09-14 | State | IN | Indiana |
Revised Indiana WH-4 Form and
new allowance table
Note: Action will be required if you have an Indiana employee who has a numeric value entered on Line 7 of the revised Indiana WH-4 form. For details, see article ID 221924560117515 in the Sage Knowledgebase. |
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2023-09-21 | 2023-10-01 | Local | KY-GRACO-WILCT | Kentucky: Williamstown City (Grant County) | New Local Occupational Tax | 1.5% |
2023-09-21 | 2023-10-01 | Local | KY-JOHCO-PAICT | Kentucky: Paintsville City (Johnson County) | Local Occupational Tax Rate increase | 1.5% |
2023-10-26 | 2023-10-01 | Local | IN-ADACO | Indiana: Adams County | Withholding tax rate decrease | 1.6% |
2023-10-26 | 2023-10-01 | Local | IN-CLICO | Indiana: Clinton County | Withholding tax rate increase | 2.65% |
2023-10-26 | 2023-10-01 | Local | IN-DEACO | Indiana: Dearborn County | Withholding tax rate increase | 1.4% |
2023-10-26 | 2023-10-01 | Local | IN-HNYCO | Indiana: Henry County | Withholding tax rate increase | 1.8% |
2023-10-26 | 2023-10-01 | Local | IN-VANCO | Indiana: Vanderburgh County | Withholding tax rate increase | 1.25% |
2023-10-26 | 2023-10-01 | Local | KY-BALCO | Kentucky: Ballard County | Occupational tax rate increase | 1.5% |
2023-10-26 | 2023-10-01 | Local | KY-LYOCO-KUTCT | Kentucky: Kuttawa City (Lyon County) | New Occupational tax | 1.5% |
2023-10-26 | 2023-11-01 | State | OH | Ohio | Withholding tax tables | |
2023-10-26 | 2023-10-01 | Local | OH-HAMCO-MERCT | Ohio: Cheviot CT, Mercy West JEDD (Hamilton County) | Withholding tax rate decrease | 1.5% |
2023-10-26 | 2023-12-31 | Local | PA-INDCO-BLATP-BLASD | Pennsylvania: Black Lick Township, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BLATP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-INDCO-BLABO-BLASD | Pennsylvania: Blairsville Boro, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BLABO-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-INDCO-BURTP-BLASD | Pennsylvania: Burrell Township, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-BURTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-INDCO-CONTP-BLASD | Pennsylvania: Conemaugh Township, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-CONTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-INDCO-SALBO-BLASD | Pennsylvania: Saltsburg Boro, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-SALBO-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-INDCO-YOUTP-BLASD | Pennsylvania: Young Township, River Valley SD (Indiana County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-INDCO-YOUTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2023-10-26 | 2023-12-31 | Local | PA-WESCO-LOYTP-BLASD | Pennsylvania: Loyalhanna Township, River Valley SD (Westmoreland County) | *EXPIRED* Earned Income tax
& Local Service Tax (LST)
Note: This tax code was expired because the school district changed from Blairsville-Saltsburg SD to River Valley SD. If this tax is applicable to your business, you will need to update your applicable Tax Profiles to use the new River Valley SD tax code: PA-WESCO-LOYTP-RIVSD. You will also need to set up the new tax for River Valley SD in Company Tax Group Setup. For tax rates effective January 1, 2024, see Payroll Tax Changes for Tax Year 2024. |
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2024-03-21 | 2023-12-14 | State | PA | Pennsylvania | Under Act 34 of 2023 (HB 1300), amounts paid or incurred by an employer for dependent care assistance provided to an employee are now excluded from the employee's Pennsylvania Personal Income Tax obligation. For more information, see PA Law Change. |