The following rate changes became effective January 1, 2024. As noted with release 24.1.0.0, not all jurisdictions had published their rates for the first quarter of 2024 when that release was posted on January 2, 2024. The following changes have been added:

• Pennsylvania changed from 7.00% to 8.00% for underpayments and from 5.00% to 6.00% for overpayments.
• Rhode Island changed from 6.25% to 8.50% for overpayments; the rate for underpayments remained at 12.00%.
• Texas changed from 8.50% to 9.50% for underpayments and from 3.018% to 4.981% for overpayments.

In addition, programs change were made to accommodate four decimal places for the new Maryland rate of 10.0075% for both overpayments and underpayments.