The following changes are included in this release effective January 1, 2022:

• Idaho changed its interest rate from 2.0% to 3.0% for both underpayments and overpayments.
• Maryland changed its interest rate from 10.0% to 9.5% for both underpayments and overpayments.
• Texas changed its interest rate for overpayments from 0.511% to 0.276%; its rate for underpayments remained unchanged at 4.25%.
• Vermont changed its interest rate from 4.0% to 3.25% for both overpayments and underpayments.

Two changes were previously included in version 21.4.0.0 but became effective January 1, 2022:

• Iowa changed its interest rate from 6.0% to 5.0% for both underpayments and overpayments.
• Indiana changed its interest rate from 4.0% to 3.0% for both underpayments and overpayments.

The refund rate for Rhode Island for overpayments was changed from 5.0% to 3.25% retroactively to January 1, 2021; the rate for underpayments remained unchanged at 18.0%.