Pass-Through Entity (PTE) Tax Elections

Whether the state offers an elective entity-level tax (the SALT-cap workaround), the rate, and election mechanics.

State	Pass-Through Entity (PTE) Tax Elections	Verified
Alabama AL		2026-09-11
Alaska AK		2026-09-11
Arizona AZ		2026-07-11
Arkansas AR		—
California CA		2026-07-11
Colorado CO		2026-07-11
Connecticut CT		—
Delaware DE		—
District of Columbia DC		—
Florida FL		2026-07-11
Georgia GA		2026-07-11
Hawaii HI		—
Idaho ID		—
Illinois IL		—
Indiana IN		—
Iowa IA		—
Kansas KS		—
Kentucky KY		—
Louisiana LA		2026-07-11
Maine ME		—
Maryland MD		—
Massachusetts MA		—
Michigan MI		—
Minnesota MN		—
Mississippi MS		—
Missouri MO		—
Montana MT		—
Nebraska NE		—
Nevada NV		—
New Hampshire NH		—
New Jersey NJ		—
New Mexico NM		2026-07-11
New York NY		2026-07-11
North Carolina NC		—
North Dakota ND		—
Ohio OH		—
Oklahoma OK		2026-07-11
Oregon OR		—
Pennsylvania PA		—
Rhode Island RI		—
South Carolina SC		—
South Dakota SD		—
Tennessee TN		2026-07-11
Texas TX		2026-07-11
Utah UT		—
Vermont VT		—
Virginia VA		—
Washington WA		2026-07-11
West Virginia WV		—
Wisconsin WI		—
Wyoming WY		—

Tap any entry for the full detail and its official citation. Entries marked “Verification pending” are drafted from the cited authority but not yet CPA-verified — treat them as leads, not answers.

General reference information — not tax advice for your situation. Verify against the cited state authority before acting, or talk to the firm.