There are bills pending in a handful of states that, if enacted, would revise the state’s corporate income tax nexus standard. In Oregon, House Bill 2148 and Senate Bill 206 would adopt a $100,000 of Oregon sales economic nexus standard for corporate income tax purposes. In Hawaii, Senate Bill 495 would establish an economic nexus threshold for income tax purposes for taxable years beginning after December 31, 2018. Specifically, the bill would create a presumption that a person lacking physical presence in the state is “systematically and regularly engaging in business in the State” if, during the current or preceding calendar year, “the person engaged in  or more business transactions…or the sum of the value of the person’s gross income attributable to sources in [the] State equals or exceeds $100,000, or for a person that does business within and without the State the numerator of the person's sales factor for the State equals or exceeds $100,000.” Currently, Senate Bill 495 would “take effect” on July 1, 2050, but this may change as the bill moves. Finally, in Utah Senate Bill 28, which is pending signature, would amend the definition of “doing business” in the corporate tax code to include a taxpayer that is selling or performing a service in Utah or earning income from the use of intangibles in Utah. Please stay tuned to TWIST for future legislative updates.