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January 3, 2023

2023 State Tax Law Changes

Mark Sullivan- Per Diem Plus
Mark W. Sullivan, EA
Mark is our transportation industry expert and has nearly two decades of experience advising clients on IRS accountable per diem programs. 

2023 State Tax Changes Taking Effective January 1, 2023

Thirty-eight states have noteworthy tax law changes taking effect on January 1, 2023. The good news is that most of the changes are lowering income tax bills for taxpayers. However, the end of temporary gas tax holidays and introduction of new excise and sales taxes will offset the income tax savings for residents in many states.

Individual Income Tax Changes
  • Eleven states are scheduled to lower individual income taxes
Corporate Income Tax Changes
  • Four states are scheduled to lower corporate income taxes
Gas Tax Changes
  • Seven states are scheduled to increase gas taxes

Use the Tax Foundation's interactive state-by-state analysis to explore the tax changes in your state.

2023 State Tax Changes - Tax Foundation



Have a tax question? Contact Mark W. Sullivan, EA or request a free consultation HERE


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About Per Diem Plus

Per Diem Plus is a proprietary mobile software application that was designed by truckers and built by tax pros. It is the only IRS-compliant mobile app for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA



Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

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