As state and local governments continued to announce extensions and other relief, we revise our guide to include the most recent announcements.

As state and local governments continued to announce various tax, lending and filing relief measures in response to the COVID-19 pandemic, we have revised our original post to include the most recent announcements. We will continue to revise as more information is made available.

State and local governments, like the federal government, have enacted a wide-range of changes with respect to administration and tax collection, among others. Some of these measures are more surprising than others, and sometimes they are announced in advance of the necessary  guidance needed to ensure successful implementation of such measures. The most common response by state and local governments has been the extension of filing and payment deadlines, however, some states are responding in other ways such as promising to assist with small business loans or changing the qualifications for unemployment benefits.

Ultimately, states and local governments are trying to find a balance between assisting their citizens while also having enough revenue to meet debt covenants and to properly run its governmental functions. Some states, such as Texas, indicated that they would not extend all filing or payment deadlines (such as the February sales and use tax filing and payment) as these funds were needed to continue to provide emergency services across the state.

Below is a summary of various state and local actions, which may continue to change and evolve over time as each jurisdiction seeks different remedies and incentives.