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Individual Income Tax

Summarized below is a partial list of individual income tax law changes which are effective beginning in tax year 2023. The Department is in the process of drafting administrative rules related to many of these provisions.

Important Note: The information provided below is a high-level summary of individual income tax changes with effective dates beginning January 1, 2023, which were provided for in the following tax bills:

  • 2018 Legislation
    • Senate File 2417 (SF2417) (including subsequent amendments)
  • 2022 Legislation
    • House File 2317 (HF2317)

This summary does not address every provision of the tax reform law enacted by the legislation noted above.

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