Pass-Through Entity (PTE) Tax Elections

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

StatePass-Through Entity (PTE) Tax ElectionsVerified
Arizona AZ 2026-07-11
California CA 2026-07-11
Colorado CO 2026-07-11
Florida FL 2026-07-11
Georgia GA 2026-07-11
Louisiana LA 2026-07-11
New Mexico NM 2026-07-11
New York NY 2026-07-11
Oklahoma OK 2026-07-11
Tennessee TN 2026-07-11
Texas TX 2026-07-11
Washington WA 2026-07-11

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.