This release includes two categories of updates:

• Implementation of special due date handling for June 30 taxpayers for state tax jurisdictions in addition to the Federal implementation included in release 18.4.1.0.
• Additional rate changes that were not published when release 18.4.1.0 was posted.

The special due date handling was implemented for the following jurisdictions:

Note that the Oklahoma and Pennsylvania implementations are only approximate and will be adjusted in a future release, as their law stipulates that taxes are due 30 days after the federal taxes are due. For June 30 taxpayers fixing the due date as October 15 for these two jurisdictions may not be exactly correct depending on where federal holidays fall.

The additional rate changes added in this release, all of which are effective January 1, 2019, are:

• Alaska from 8.00% to 8.25% for both underpayments and overpayments
• Georgia from 7.50% to 8.50% for both underpayments and overpayments
• Louisiana from 8.00% to 9.00% for underpayments; the rate for overpayments remains unchanged at 5.00%.
• New Mexico from 5.00% to 6.00% for both underpayments and overpayments
• Texas from 5.50% to 6.50% for underpayments and from 1.429% to 2.420% for overpayments