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2025 Payroll Tax Updates

  • December 31, 2024
  • 8 replies
  • 328 views
SoniaEchols90
Acumatica Moderator
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 This page contains information about the tax updates for Canadian and US payroll. The update is installed when you run tax maintenance. If you process payroll in any of these regions, please review this document as some updates require actions in Acumatica ERP and additional configuration might be necessary. 

 

Release: 2025-4.38.0           Update: March 12, 2025

 

United States

 

Federal

Subject Wage on Wage Base - Effective March 12, 2025

Set Subject Wage on Wage Base will now default to true for all taxes with limits.  This flag is under Tax Maintenance ~ COMPANY TAX ~ FED.

This option allows customers to ensure that subject wages returned by the engine meet the following criteria:

  1. Never exceed the wage base
  2. Always reach the wage base if there have been sufficient wages to do so

When this option is set to false, it is possible that, in rare cases, subject wages returned by the tax engine could exceed the wage base.

 

Alabama

City Tax – effective March 12, 2025

We have resolved a potential issue regarding Alabama city taxes. If there were no supplemental wages reported for a specific city and benefit contributions caused the regular subject wages to drop below $0, a supplemental tax and subject wage amount may have been inaccurately reported.

County Tax – effective March 12, 2025

We have resolved a potential issue regarding Alabama city taxes. If there were no supplemental wages reported for a specific city and benefit contributions caused the regular subject wages to drop below $0, a supplemental tax and subject wage amount may have been inaccurately reported.

 

Hawaii

SDI – effective March 12, 2025

A new field titled "Period Subject Wages" was added to account for wages from a special (off-cycle) supplemental payment that took place during the same pay period as the regular payroll calculated for that period.

 

Indiana

County Tax -   effective March 12, 2025 (Updated March 13, 2025)

Resolved an issue where if an employee's resident county as of January 1 differs from their current home address county, the tax for the resident county as of January 1 will now be collected.  

NOTE:  This only works as expected if the resident county is present on the employee’s tax settings.

Workaround:
1) Add a dummy work location using the employee's former home address or the County Court Address.
2) Name the dummy work location to the county name such as "Dekalb County" so that if there’s another employee affected now or in the future you will only need one dummy work location for the county.
3) Run UPDATE TAXES under Tax Maintenace. This will ensure that the missing county appears on the tax maintenance screen.
4) Additionally, add the dummy work location to the impacted employee under employee payroll settings ~ general ~ work locations
5) Run Import under Employee Payroll Settings ~ TAXES to add the county to the employee's tax settings.

 

Kentucky

Adair County OLF – effective January 1, 2025

The Adair County OLF tax rate for 2025 has been updated from 0.25% to 0.5%. Initially, this tax was set at a rate of 0.5% for 2024 and 0.25% for 2025. However, the ordinance has been amended, and the tax rate will now remain at 0.5% for 2025.

 

Maryland

Anne Arundel County – effective March 12, 2025

An issue with supplemental withholding has been corrected. When calculating flat supplemental withholding for the Maryland State Tax for employees who reside in Anne Arundel County or for non-residents employed in Anne Arundel County, the tax engine will now be aligned with Maryland's online withholding calculators. It will apply the same tax brackets for supplemental withholding as it does for regular withholding.

NOTE: Maryland is unique from other state taxes. It requires that the state and local amounts be combined and sent to the State.

 

Minnesota

Additional Assessment Tax – effective March 12, 2025

Using the new Subject Wage on Wage Base option will no longer affect the Minnesota Additional Assessment tax amount. This option is designed solely to alter the reported subject wages, not the tax calculation.

 

Montana

Income Tax- effective March 12, 2025

Updated “Married (Spouse does not work)” option to” Married filing jointly or qualifying widower”.  If the employee elects the “Single or married filing separately”, select the “Single” option.

 

Ohio

Blanchester LSD – effective March 12, 2025

We have updated the Blanchester Local School District (LSD) tax to handle employee contributions to a SIMPLE IRA in the same manner as other Ohio school district taxes within the State Tax Enterprise (STE). Employee contributions to the following benefit types will now be treated as pre-tax, effectively reducing the wages subject to taxation: the increased SIMPLE IRA limit and Use Higer Benefit Catch Up Limits.

Bridgeport City Tax – effective March 12, 2025

We have updated the Bridgeport City Tax to treat employee benefit contributions the same way as other Ohio city taxes within the STE. Employee contributions for the following benefit types will now be considered pre-tax, reducing the taxable wages: HSA, FSA, and Dependent Care FSA. You can find these settings under Deduction and Benefit Codes in the US Tax Settings, listed as Code Type.

Hanging Rock City Tax – effective February 1, 2025

Effective February 1, 2025, the Hanging Rock City Tax has been added at a rate of 1%. There is no tax credit or credit limit for this tax. The tax will be administered by RITA.

Turtlecreek-Monroe Raceway JEDD – effective January 1, 2025

The tax credit is 100% and a credit limit of 2%.

Turtlecreek-Monroe 2022 JEDD – effective January 1, 2025

The tax credit is 100% and a credit limit of 2%.

Union City Tax – effective February 1, 2025

Effective February 1, 2025, the city tax for Union City is now administered by RITA. This can affect credit computations under certain circumstances. The tax rate remains 1%.

Yellow Springs EVSD – effective March 12, 2025

We have updated the Yellow Springs Exempted Village School District (EVSD) tax to handle employee contributions to a SIMPLE IRA in the same manner as other Ohio school district taxes Employee contributions to the following benefit types will now be treated as pre-tax, effectively reducing the wages subject to taxation: the increased SIMPLE IRA limit and Use Higer Benefit Catch Up Limits.

 

Pennsylvania

Bethel Township, Northern Lebanon School District – effective January 1, 2025

  • The municipal LST amount remains $10
  • The school district LST amount remains $0
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount decreased from $2,000 to $0
  • The school district low income exemption (LIE) amount remains $0

 

Cassandra Borough, Portage Area School District – effective January 1, 2025

  • The municipal LST amount decreased from $10 to $0
  • The school district LST amount remains $5
  • The total LST amount decreased from $15 to $5
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $12,000

Clearfield Township, Butler Area School District– effective January 1, 2025

  • The municipal LST amount increased from $0 to $47
  • The school district LST amount remains $5
  • The total LST amount increased from $5 to $52
  • The municipal low income exemption (LIE) amount increased from $0 to $12,000
  • The school district low income exemption (LIE) amount remains $0

Clymer Township, Northern Tioga School District– effective January 1, 2025

  • The municipal LST amount remains $5
  • The school district LST amount remains $5
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount decreased from $1,000 to $0
  • The school district low income exemption (LIE) amount remains $0

Lancaster City EIT and LST – effective March 12, 2025

We have corrected the EIT and LST for the City of Lancaster (Conestoga Valley School District) to treat employee benefit contributions the same way as other Pennsylvania local taxes. Employee contributions for the following benefit types will now be considered pre-tax, reducing the taxable wages: HSA, FSA, and Dependent Care FSA. You can find these settings under Deduction and Benefit Codes in the US Tax Settings, listed as Code Type.

New Castle City , New Castle Area School District – effective January 1, 2025

  • The municipal nonresident EIT rate decreased from 1.332% to 1.148%
  • The municipal resident EIT rate remains 1.575%
  • The school district resident EIT rate remains 0.5%
  • The total resident EIT rate remains 2.075%
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $0

Snow Shoe Township, Bald Eagle Area School District – effective January 1, 2025

  • The municipal LST amount remains $5
  • The school district LST amount remains $5
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount increased from $0 to $1,500
  • The school district low income exemption (LIE) amount remains $0

Venango Township, Penncrest School District - effective January 1, 2025

  • The municipal nonresident EIT rate remains 1%
  • The municipal resident EIT rate decreased from 0.5% to 0.05%
  • The school district resident EIT rate remains 0.5%
  • The total resident EIT rate decreased from 1% to 0.55%
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $0

West Leechburg Borough, Leechburg Area School District – effective January 1, 2025

  • The municipal LST amount increased from $5 to $47
  • The school district LST amount remains $5
  • The total LST amount increased from $10 to $52
  • The municipal low income exemption (LIE) amount increased from $0 to $12,000
  • The school district low income exemption (LIE) amount remains $0

 

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A
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    amyj03
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    KristenHanson84
Did this topic help you find an answer to your question?

8 replies

W
Freshman I
  • wkappauf
  • Freshman I
  • 3 replies
  • January 8, 2025

I noticed that the change in NY SUTA taxable wage base from $12,500 to $12,800 did not make the 2025 update above.  Is there a master list of rates across all taxes available that can be shared?  The updates are helpful to see coming, a master list would provide convenience to the payroll users.  

Will
L
Freshman I
  • leahh64
  • Freshman I
  • 4 replies
  • January 9, 2025

When you have multiple companies in a tenant, how do you enter separate unemployment rates for each company since the tax rates are in one setup screen?

K
Acumatica Employee
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leahh64 wrote:

When you have multiple companies in a tenant, how do you enter separate unemployment rates for each company since the tax rates are in one setup screen?

Please see and up-vote this Idea.  Currently not available, but is in the works.

https://community.acumatica.com/ideas/add-support-for-multiple-suta-rates-when-using-payroll-in-multiple-companies-754

 

Chris Hackett
1 person likes this
  • Chris Hackett
    Chris Hackett
SoniaEchols90
Acumatica Moderator
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  • SoniaEchols90
  • Author
  • Acumatica Moderator
  • 123 replies
  • January 21, 2025
wkappauf wrote:

I noticed that the change in NY SUTA taxable wage base from $12,500 to $12,800 did not make the 2025 update above.  Is there a master list of rates across all taxes available that can be shared?  The updates are helpful to see coming, a master list would provide convenience to the payroll users.  

Hi wkappauf,

NY Unemployment taxable wage base was increased for 2025 on December 5, 2024.  I somehow missed it on the update. My apologies!  

Sonia Echols

 

Best,
Chris Hackett
1 person likes this
  • Chris Hackett
    Chris Hackett
NickyOliver98
Acumatica Employee
  • NickyOliver98
  • Acumatica Employee
  • 6 replies
  • February 7, 2025

​@leahh64 the current workaround is to go to the Employee Payroll Settings>Taxes>Select SUTA code. To the right of the code is a tax settings section applicable to that code where you can override the SUTA rate on an employee by employee basis. 

Chris Hackett
1 person likes this
  • Chris Hackett
    Chris Hackett
SoniaEchols90
Acumatica Moderator
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  • SoniaEchols90
  • Author
  • Acumatica Moderator
  • 123 replies
  • February 13, 2025

 

 

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Release date 2025/01/21 - Update 2 (2.36)

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Release: 2025-2.36.0           Update: January 21, 2025

 

United States

Federal

HSA, FSA and Dependent Care FSA – Effective 1/15/2025

Previously on contributions to the generic Section 125 benefit type would be subtracted from compensation used to calculate SIMPLE IRA contributions.  Now HSAs, FSAs and Dependent Care FSAs will also reduce the compensation used to calculate SIMPLE IRA contributions.

For example, assume that an employee is being paid $1,000 in gross wages and is contributing $80 to an HSA. The employer also has a SIMPLE IRA set up as a 3% matching contribution.

  • Before: The engine would calculate the SIMPLE IRA amount in this scenario as $30
    • $1,000 x 3% = $30
  • After: The engine will now calculate the SIMPLE IRA amount as $27.60
    • ($1,000 - $80) x 3% = $27.60

Alabama

Employer HSA contributions - Effective 1/1/1900

For all payroll dates, employer contributions to an HSA will no longer increase taxable wages for Alabama unemployment taxes.  This includes State Unemployment Tax and Employment Security Assessment.

 

Iowa

Income Tax – Effective January 1, 2024

Filing Status has been updated to correspond to the “Marital Status” of  Form IA W-4.  It can be set to one of the following values: Other, Head of Household, Married filing jointly.  If the Filing Status is not set, the marital status will be treated as Married filing jointly if the Total Allowance is 80 or greater.  If Total Allowances is less than 80, then the marital status will be treated as Other.

A new flag Spouse Employed has been added to correspond to the Form IA W-4 question, "If so, does your spouse also have
earned income?" It can be set to true or false. This parameter will only impact calculations used when Filing Status is Married filing jointly.

 

Louisiana

Income tax – Effective 1/1/2025

Due to a recent Declaration of Emergency, Louisiana has switched to a flat tax of 3.09%.  The standard deduction amount is $12,500; employees can have either 0, 1, or 2 deductions subtracted from their annual wages.

Existing Filing Status: (1300(4_11)F.pdf)

S - Single Individual

M - Married - Separate

0 - No exemptions or dependents claimed

New Filing Status added in 2025: (1300(1_25)F.pdf)

MFJ- Married Filing Jointly

H - Head of Household

Q- Qualified Surviving Spouse

Total Dependents is no longer active for 2025.

Standard Deductions is the Total number of deductions claimed in Box A or Line 6 of the 2025 L-4 form.  If an amount is entered into Total Allowances, then this field will be ignored.  Total Allowances are not required as of 2025.

 

Michigan

Income Tax – Effective 1/21/2025

A correction was made with Total Allowances so that they are considered when calculating Michigan Income Tax.  Previously they were ignored.

 

Ohio

Hamersville City Tax – Effective 1/1/2025

This tax has a rate of 1%, a credit factor (tax credit) of 100%, and a credit rate (credit limit) of 1%. This tax is administered by RITA.

Maryland

Anne Arundel County Tax – Effective 1/1/2025

The middle bracket rate increased from 2.81% to 2.94 %.

Calvert County Tax – Effective 1/1/2025

The tax rate increased to 3.2%.

Cecil County Tax – Effective 1/1/2025

Tax rate decreased to 2.74%

Saint Mary’s County Tax – Effective 1/1/2025

The tax rate increased to 3.2%.

 

Montana

State Income Tax - Effective 1/1/2025

 The Montana State tax brackets have been updated.

 

North Carolina

State Income Tax – Effective 1/1/2025

The tax rate decreased to 4.35%.

Unemployment Tax – Effective 1/1/2025

The tax wage base increased to $32,600.

 

North Dakota

Unemployment Tax – Effective 1/1/2025

The tax wage base increased to $45,100.

 

Oregon

Paid Family and Medical Leave Tax – Effective 1/1/2025

The tax wage base increased to $176,100.

 

Rhode Island

Unemployment Tax – Effective 1/1/2025

The main wage base increased to $29,800 and the wage base for employers at the highest tax rate increased to $31,300.

Job Development Surcharge - Effective 1/1/2025

The main wage base increased to $29,800 and the wage base for employers at the highest tax rate increased to $31,300.

Disability Insurance – Effective 1/1/2025

The tax rate increased to 1.3% and the wage base increased to $89,200.

 

Vermont

State Income Tax – Effective 1/1/2025

State Tax brackets have been updated.  The value of the withholding allowance increased to $5,300.

 

Washington

Paid Family and Medical Leave – Effective 1/1/1900

Corrected an issue where the tax engine was not properly treating optional flags instead, they were treated as required.  Impacted flags: Employer Elected Percentage and Employer Elected Amount under Tax Maintenance ~ TAX CODES.

 

Wyoming

Workers Compensation – Effective 1/1/2025

The quarterly wage base increased to $14,768.01

 

 

 

 

Release date 2024/12/30 - Update 1 (1.35)

Action required for: Colorado Family Leave Insurance, Delaware Paid Leave, Maine Paid Family and Medical Leave Insurance, Oregon Family Leave Insurance

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Release: 2025-1.35.0            Update: December 30, 2024

 

Canada

 

Federal

T4 and RL-1 – effective January 1, 2024

  • The 2024 version is now available.

 

United States

 

Federal

Federal Benefit Limits - effective January 1, 2025

401(k), Roth 401(k), 403(b), Roth 403(b), 457(b), Roth 457(b)

Limit Type

2024 Limit

2025 Limit

Annual contribution limit

$23,000

$23,500

Catch-up contribution amount

$7,500

$7,500

Combined contribution limit

$69,000

$70,000

Annual compensation limit

$345,000

$350,000

FSA, FSADC

Limit Type

2024 Limit

2025 Limit

Annual FSA contribution limit

$3,200

$3,300

Dependent care FSA limit

$5,000 for individual or MFJ, $2,500 for MFS

$5,000 for individual or MFJ, $2,500 for MFS

HSA

Limit Type

2024 Limit

2025 Limit

Maximum annual contribution for an eligible individual with self-only coverage

$4,150

$4,300

Maximum annual contribution for an eligible individual with family coverage

$8,300

$8,550

Catch-up contribution for individuals age 55 and over

$1,000

$1,000

SIMPLE IRA

Limit Type

2024 Limit

2025 Limit

Annual compensation limit

$345,000

$350,000

Annual contribution limit

$16,000

$16,500

Increased deferral limit (SECURE 2.0 Provision 117)

$17,600

$17,600

Catch-up contribution amount

$3,500

$3,500

 

Income Tax – effective January 1, 2025

The federal tax tables are updated based on the latest 2025 Publication 15-T draft. Publication 15-T Draft. 

 

All States

ER SUTA and ER SUTA SC wage bases are no longer coupled – effective December 30, 2024

Overriding the SUTA wage base will no longer automatically override the wage base for SUTA surcharge taxes within the same state. 

 

Alabama

Rainbow City Tax – effective retroactively

Previously, employer HSA contributions were treated as taxable (meaning they would increase the subject wages for the tax).  Now, they will be correctly treated as non-taxable (meaning they will have no effect on the subject wages).

 

Alaska

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $51,700.

SUI – effective January 1, 2025

The taxable wage base Increased to $51,700.

 

Arkansas

State Tax – effective January 1, 2025

The values in the tax brackets have been updated. The Standard Deduction increased to $2,410.

 

California

State Tax – effective January 1, 2025

The tax tables have been updated:

    • Table 1 - Low-Income Exemption Table:
      Single, dual income married, married with multiple employers, & married with 0-1 allowances Increased to $18,368
    • Married with 2+ allowances & unmarried head of household Increased to $36,736
  • Table 3 - Standard Deduction Table:
    • Single, dual income married, married with multiple employers, & married with 0-1 allowances Increased to $5,540
    • Married with 2+ allowances & unmarried head of household Increased to $11,080
  • Table 4 - Exemption Allowance Table:  the annual value of one allowance Increased to $163.90
  • Table 5 - Tax Rate Table: the tax brackets and rates have been updated

 

Colorado

Family Leave Insurance – Action Required - effective December 30, 2024

Corrected an issue where the tax limits for CO FLI and ER CO FLI were not applied correctly on the Paychecks and Adjustments (PR302000) form for paychecks of the Regular type.

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $27,200.

Solvency Surcharge – effective January 1, 2025

The taxable wage base Increased to $27,200.

Support Surcharge – effective January 1, 2025

The taxable wage base Increased to $27,200.

Aurora Occupational Privilege Tax – effective January 1, 2025

The tax will be deactivated for both employers and employees.

 

Connecticut

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $26,100.

 

Delaware

Paid Leave – Action Required - effective January 1, 2025

Delaware Paid Leave is a new tax for 2025. The total tax rate for the employer is 0.8%. The wage base matches the Social Security wage base ($176,100 for 2025).

More information can be found on the Delaware Department of Labor's website: Delaware Paid Leave Is Coming

While the total tax amount is ultimately the employer's responsibility, the employer may require the employee to contribute up to 50% of the total amount due. By default, the engine will assume that the employer is contributing the entire 0.8%.

When calculating Delaware Paid Leave, it is highly recommended that you always set up both the employee and employer portions of this tax, even if one is expected to calculate a $0 amount.

New parameters have been added to support Delaware Paid Leave:

Name

Additional Information

Employee Contribution Percentage

The percentage of the total tax that the employer requires the employee to contribute. If no value is specified, the contribution percentage equals 0.

Number of Employees

Used to determine the default employer contribution for the tax

Opt In Medical Leave

Employers with less than 25 employees, select to opt in to Meidal Leave.

Opt in Parental Leave

Employers with less than 10 employees, select to opt in to Parental Leave

Opt in Family Caregiver

Employers with less than 25 employees, select to opt in to Family Caregiver / Qualified Exigency Leave.

 

Hawaii

State Tax – effective January 1, 2025

The percentage table values have been updated for single & married employees.  An extra lump sum withholding allowance valued at $1,650 annually has been added to the calculation.

State Disability Insurance – effective January 1, 2025

The maximum weekly wage base will increase to $1,441.72.

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $61,958. 

Note: The rate was changed again after this release, it will be updated to $62,000 in the next release.

 

Idaho

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $55,300. 

Administrative Reserve – effective January 1, 2025

The wage base Increased to $55,300. 

Workforce Development Training Fund – effective January 1, 2025

The wage base Increased to $55,300. 

 

Indiana

State Tax – effective January 1, 2025

The tax rate Decreased to 3%

County Taxes – effective January 1, 2025

  • Floyd County Tax Increased to 1.89%
  • Gibson County Tax Increased to 1.3%
  • Jay County Tax Increased to 2.5%
  • Monroe County Tax Increased to 2.14%
  • Rush County Tax Increased to 2.15%
  • Switzerland County Tax Increased to 1.45%

 

Illinois

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $13,916.

 

Iowa

State Tax – effective January 1, 2025

The tax has changed from withholding brackets to a flat rate of 3.8%, with deductions based on the employee’s marital status.

  • The value of an annual "Other (Single)" or "Married Filing Jointly, with Spouse with Earned Income" deduction is $12,000
  • The value of a "Head of Household" deduction is $18,050
  • The value of a "Married Filing Jointly, with Spouse with No Earned Income" deduction is $24,050

Note: Additional marital status values and a new flag for spouse employed will be on a future tax update.

 

Kentucky

State Tax – effective January 1, 2025

The standard deduction Increased to $3,270.

Breathitt County OLF – effective January 1, 2025

The wage base increased to $176,100.

Covington OLF – effective January 1, 2025

The wage base increased to $176,100.

Crestview Hills OLF – effective January 1, 2025

The wage base increased to $176,100.

Fort Wright OLF – effective January 1, 2025

The wage base increased to $176,100.

Kenton County – effective January 1, 2025

The wage base increased to $176,100.

Lyndon OLF – effective January 1, 2025

The rate Decreased to .75%.

 

Maine

Competitive Skills Scholarship Fund – effective January 1, 2025

The tax rate increased to .14%.

Paid Family and Medical Leave – Action Required - effective January 1, 2025

Maine Paid Family and Medical Leave is a new tax for 2025. The total tax rate is either 0.5% or 1%, based on the size of the employer. The wage base matches the Social Security wage base ($176,100 for 2025).

More information can be found on the Maine Department of Labor's website: Maine Paid Family and Medical Leave.

While the total tax amount is ultimately the employer's responsibility, the employer may require the employee to contribute a portion of the total amount due:

  • Employers with 15 or more covered employees are responsible for the entire 1% premium, but may deduct up to 50% of the premium, or 0.5%, from the employee wages.
  • Employers with fewer than 15 employees are responsible for only 50% of the premium, or 0.5% total, but may deduct up to 100% of that amount from employee wages.

By default, the engine will assume that the employer is contributing the entire amount.

When calculating Maine Paid Family and Medical Leave, it is highly recommended that you always set up both the employee and employer portions of this tax, even if one is expected to calculate a $0 amount.

New parameters have been added to support Maine Paid Family and Medical Leave:

Name

Additional Information

Employee Contribution Percentage

The percentage of the total tax that the employer requires the employee to contribute. If no value is specified, the contribution percentage equals 0.

Number of Employees

Used to determine the default employer contribution for the tax

 

 

Unemployment Program Administration Fund – effective January 1, 2025

The rate increased to .16%.

 

Michigan

State Tax – effective January 1, 2025

The personal exemption amount Increased to $5,800.

State Unemployment Tax – effective January 1, 2025

The taxable wage base Decreased to $9,000.

 

Minnesota

State Tax – effective January 1, 2025

The tax brackets and values used in the Computer Formula have been updated.  The annual withholding allowance Increased to $5,200.  The nonresident exemption threshold Increased to $14,950.

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $43,000.

Additional Assessment – effective January 1, 2025

The tax has been reactivated with a rate of 5% and a wage base of $43,000. 

Workforce Development Fee – effective January 1, 2025

The taxable wage base Increased to $43,000.

 

Missouri

State Tax – effective December 26, 2024

Corrected an issue when an employee had a value in Reduced Withholding Amount and the regular wages were $0 (zero).  Previously the reduced amount was collected, going forward the tax will not be collected if there are no taxable wages.

State Tax – effective January 1, 2025

The tax brackets and rates have been updated.

Annual Standard deductions have increased for all filing statuses:

    • Single: $15,000
    • Married and Spouse Works: $15,000
    • Married Filing Separate: $15,000
    • Married and Spouse Does Not Work: $30,000
    • Head of Household: from $22,500

The supplemental flat tax rate decreased from 4.8% to 4.7%

 

Montana

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $45,100.

Administrative Fund Tax – effective January 1, 2025

The taxable wage base rises to $45,100.

 

Nebraska

State Tax – effective January 1, 2025

The tax brackets and rates have been updated.  Annual withholding allowance Increased to $2,360. 

 

New Mexico

State Tax – effective January 1, 2025

The tax brackets and rates have been updated. 

 

New Jersey

Family Leave Insurance Tax – effective January 1, 2025

The tax rate Increased to .33% and the wage base Increased to $165,400.

 

Ohio

Alexander LSD – effective January 1, 2025

The tax expired in 2024 and was not renewed for 2025.  It has been deactivated.

Bainbridge Twp. Aurora JEDD – effective January 1, 2025

Established with a rate of 2%, a tax credit of 100%, and a credit limit of 2%.  It will be administered by RITA.

Bluffton City Tax – effective January 1, 2025

The tax rate Increased to 1.65%.  The credit limit increased to 1.65%.

Brimfield-Kent JEDD Tax – effective January 1, 2025

The tax rate Increased to 2%.

Brimfield Tallmadge JEDD Tax – effective January 1, 2025

The tax rate Increased to 2%.

Clinton-Massie LSD – effective January 1, 2025

The tax expired in 2024 and was not renewed for 2025.  It has been deactivated.

Coldwater City Tax – effective January 1, 2025

The tax rate Increased to 1.5%.  The credit limit Increased to 1.5%

Danville LSD – effective January 1, 2025

The tax rate Increased to 1.75%.

Jefferson Township-Whitehall JEDD Tax – effective November 19, 2024

The tax has been deactivated.

Mifflin City Tax – effective January 1, 2025

 The tax has been reactivated with a rate of 1%, a tax credit of 0%, and a credit limit of 0%.

Mount Gilead EVSD – effective January 1, 2025

The tax rate decreased to .75%.

New Concord City Tax – effective January 1, 2025

The tax will be administered by RITA.

Rushville City Tax – effective January 1, 2025

Established with a rate of 1% for residents and non-residents.  There is no credit or credit limit applicable for this tax.  It will be administered by RITA.

Sidney City Tax – effective January 1, 2025

The tax rate Decreased to 1.5% and the credit limit Decreased to 1.5%.

Waynesfield City Tax – effective January 1, 2025

The tax will be administered by RITA.

 

Oklahoma

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $28,200.

Technology Fund Surcharge Tax – effective January 1, 2025

The wage base Increased to $28,200.

 

Oregon

Family Leave Insurance – Action Required - Effective December 26, 2024

Corrected an issue where the tax limits for OR FLI and ER OR FLI were not applied correctly on the Paychecks and Adjustments (PR302000) form for paychecks of the Regular type.

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $54,300.

 

Pennsylvania

Aldan Borough, William Penn School District – effective January 1, 2025

The municipal resident and nonresident EIT rates increase to 1%.  The total resident EIT rate Increased to 1%.

Altoona City, Altoona Area School District – effective January 1, 2025

The municipal resident rate EIT Increased to 1.2%.  The total resident EIT rate Increased to 1.7%.

East Hanover Township, Northern Lebanon School District – effective January 1, 2025

The municipal LST Increased to $26.  The total LST amount Increased to $26.  The municipal low income exemption (LIE) amount Increased to $12,000.

East Pikeland Township, Phoenixville Area School District – effective January 1, 2025

The school district resident EIT rate Increased to .6%.  The total resident EIT rate Increased to 1.35%.

East Whiteland Township, Great Valley School District – effective January 1, 2025

The municipal resident EIT rate Increased to .8%.  The total resident EIT rate Increased to .8%.

Easton City, Easton Area School District – effective January 1, 2025

The municipal nonresident EIT rate Increased to 1%.

Easttown Township, Tredyffrin-Easttown School District – effective January 1, 2025

The municipal resident and nonresident EIT rates increase to .5%.  The total resident EIT rate Increased to .5%.

Elk Township, Oxford Area School District – effective January 1, 2025

The municipal resident rate Increased to .6%.  The total resident EIT rate Increased to 1.1%.

Heidelberg Township, Northwestern Lehigh School District – effective January 1, 2025

The municipal resident EIT rate Increased to .675%. The total resident EIT rate Increased to 1.175%.

Manor Township, Penn Manor School District – effective January 1, 2025

The municipal LST Increased to $52.  The total LST amount Increased to $52. The municipal low income exemption (LIE) amount Increased to $12,000.

McKean Township, General Mclane School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Mount Joy Township, Gettysburg Area School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Mount Joy Township, Littlestown Area School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

New Cumberland Borough, West Shore School District – effective January 1, 2025

The municipal LST Increased to $52.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Penn Township, Avon Grove School District – effective January 1, 2025

The municipal resident and nonresident EIT rates increase to .75%.   The total resident EIT rate Increased to .75%.

Phoenixville Borough, Phoenixville Area School District – effective January 1, 2025

The school district resident EIT rate Increased to .6%. The total resident EIT rate Increased to 1.1%.

Rice Township, Crestwood School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52. The municipal low income exemption (LIE) amount Increased to $12,000.

Ridley Park Borough, Ridley School District – effective January 1, 2025

The municipal resident and nonresident EIT rates increase to 1%.  The total resident EIT rate Increased to 1%.  The municipal low-income exemption (LIE) amount Increased to $12,000.

Schuylkill Township, Phoenixville Area School District – effective January 1, 2025

The school district resident EIT rate Increased to .6%. The total resident EIT rate Increased to 1.35%.

Shamokin City, Shamokin Area School District – effective January 1, 2025

The municipal resident and nonresident EIT rates decrease to .5%.  The total resident EIT rate Decreased to 1%.

Shamokin Township, Shamokin Area School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Spring City Borough, Spring-Ford Area School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Summit Hill Borough, Panther Valley School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Tidioute Borough, Warren County School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

Upper Providence Township, Rose Tree Media School District – effective January 1, 2025

The municipal resident and nonresident EIT rates increase to 1%.  The total resident EIT rate Increased to 1%. The municipal low-income exemption (LIE) amount Increased to $12,000.

Uwchlan Township, Downingtown Area School District – effective January 1, 2025

The municipal resident EIT rate Increased to .75%.  The total resident EIT rate Increased to 1.25%.

Washington City, Washington School District – effective January 1, 2025

The municipal resident EIT rate Decreased to .5.  The nonresident EIT rate Decreased to 1%.  The total resident EIT rate Decreased to 1%.

White Oak Borough, Mckeesport Area School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.  The municipal low income exemption (LIE) amount Increased to $12,000.

 White Oak Borough, Norwin School District – effective January 1, 2025

The municipal LST Increased to $47.  The total LST amount Increased to $52.

 

Rhode Island

State Tax – effective January 1, 2025

The tax brackets have been updated.  The amount of an annual withholding exemption becomes $0 when annual wages are more than $283,250.

 

South Carolina

State Tax – effective January 1, 2025

The tax brackets have been updated.  The annual personal allowance Increased to $4,860.  The maximum standard deduction amount Increased to $7,300.  The supplemental flat rate Decreased to $6.2%.

 

Utah

State Unemployment Tax – effective January 1, 2025

The taxable wage base Increased to $48,900.

 

Washington

Family and Medical Leave Insurance Tax – effective January 1, 2025

Employees will pay 71.52% (previously 71.43%) and employers will pay 28.48% (previously 28.57%). An employer can elect to withhold the entire 71.52% from an employee's paycheck, or they can cover some or all of the premiums on the employee's behalf.  The wage base Increased to $176,100.

 

West Virginia

State Tax – effective January 1, 2025

The tax brackets have been updated. 

 

Wyoming

State Unemployment Tax – effective January 1, 2025

The wage base Increased to $32,400.

 

 

Previous year

​

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Chris Hackett
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  • Chris Hackett
    Chris Hackett
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  • March 12, 2025

Release: 2025-3.37.0           Update: February 13, 2025

 

Upgrade

PX.Payroll.dll error when publishing Customizations – effective 2/13/25

Addressed an issue that could occur when publishing customizations after an upgrade, as detailed in the community post, Error Loading PX.Payroll.dll when publishing Customizations in 2022 R1 - Problem and Solution | Community.

Canada

Federal

CPP/QPP Second Ceiling Flags – effective 2/13/25

Flags used to calculate the second ceiling for CPP/QPP that were added as part of June 19, 2024, Tax Update have been removed from Employee Payroll Settings ~ TAXES (PR203000).  These amounts will be tracked automatically.

T4 – effective 2/13/25

Added missing T4 XML tags to Canadian reporting types for:

  • 53(Deferred security option benefits),
  • 90 (Security options benefits – On or after June 25, 2024) Note: 90 is for Canada Revenue Agency use only and is already included in box 14,
  • 91 (Security options deduction 110(1)(d) – On or after June 25, 2024) Note: Code 91 do not need to be reported in box 14,
  • 92 (Security options deduction 110(1)(d.1) – On or after June 25, 2024) Note: Code 92 do not need to be reported in box 14,
  • 94 (Indian (exempt income) – RPP contributions) Note: Do not include this amount in box 14, and 95 (Indian (exempt income) – Union dues) Note: Do not include this amount in box 14.

 

United States

 

Federal

Simple IRA Secure 2.0 – effective 1/1/25

Corrected the deferral limit for 2025 to $17,600.

W-2 Box 12W – effective 2/13/25

A correction has been made so that if the employee’s HSA contribution is mapped to Box 12W - Employer contributions to a Health Savings Account (HSA) (including employee contributions through a cafeteria plan) on the W2 Form this information will flow to Aatrix to create the W-2s.

W-2 Box 13 – effective 2/13/25

The Employee Payroll Settings ~ TAX SETTINGS (PR203000) have been updated to include Form/Box information for Statutory Employee, Has Retirement Plan, and Has Third Party Sick Pay. These flags populate Box 13 of the W-2 Form.

 

All States

State Income Tax Exempt – effective 2/13/25

Employees can be marked as exempt by selecting the Is Exempted Flag under Employee Payroll Settings ~ Taxes~ Tax Settings for the state SIT selected. The flag Employee is exempt from state withholding under Employee Payroll Settings ~ Tax Settings is no longer an option.

 

Delaware

Unemployment Tax – effective 1/1/25

The taxable wage base increased to $12,500.

Training Tax – effective 1/1/25

The tax rate decreased to .126% and the taxable wage base increased to $12,500.

 

Hawaii

Unemployment Tax – effective 1/1/25

The taxable wage base has been corrected to $62,000.

Employment Training Tax – effective 1/1/25

The taxable wage base has been corrected to $62,000.

 

Illinois

State Income Tax – effective 1/1/25

The value of a basic allowance (Form IL-W-4, Line 1) increased to $2,850.

 

Kentucky

Unemployment Tax – effective 1/1/25

The taxable wage base increased to $11,700.

Service Capacity Upgrade Fund (SCUF) – effective 1/1/25

The taxable wage base increased to $11,700.

 

Massachusetts

State Income Tax – effective 1/1/25

The threshold to begin calculating the 4% surtax increased to $1,083,150.

 

Mississippi

State Income Tax – effective 1/1/25

The tax decreased (for income over the first $10,000) to 4.4%.

 

New Hampshire

Unemployment Tax – effective 2/13/25

A new flag, “Calculate Tax by Wage Base” has been added to support mid-year tax rate changes.  Select to stop the calculation at the wage base limit instead of the tax limit. Otherwise, if a change is made midyear it may cause the tax to be under-withheld or over-withheld if the tax limit is used instead of the wage base limit.

 

New Jersey

Employer State Disability Tax (SDI) - effective 2/13/25

A new flag, “Calculate Tax by Wage Base” has been added to support mid-year tax rate changes.  Select to stop the calculation at the wage base limit instead of the tax limit. Otherwise, if a change is made midyear it may cause the tax to be under-withheld or over-withheld if the tax limit is used instead of the wage base limit.

Unemployment Tax – effective 2/13/25

A new flag, “Calculate Tax by Wage Base” has been added to support mid-year tax rate changes.  Select to stop the calculation at the wage base limit instead of the tax limit. Otherwise, if a change is made midyear it may cause the tax to be under-withheld or over-withheld if the tax limit is used instead of the wage base limit.

 

New Mexico

Unemployment Tax – effective 1/1/25

The taxable wage base increased to $33,200.

 

North Dakota

State Income Tax – effective 1/1/25

  • For the Percentage Method for Forms W-4 from before 2020:
    • The rates and thresholds have been updated in "Table 7- Annual Payroll Period" (page 4).
    • The value of an annual allowance increased to $5,050.
  • For the Percentage Method for Forms W-4 for 2020 and after:
    • The rates and thresholds have been updated for all three filing statuses in the Annual Percentage Method Tables (page 42)

Reference: 2025 Income Tax Withholding Rates & Instructions

 

Ohio

Circleville City Tax – effective 1/1/25

The tax rate decreased to 2%.

Circleville-Pickaway Twp JEDD – effective 1/1/25

The tax rate decreased to 2%.

Fayette City Tax – effective 1/1/25

The tax credit decreased to 50%.

Genoa City Tax – effective 1/1/25

The tax credit limit decreased to .5%

Mingo Junction City Tax – effective 1/1/25

The Tax rate and credit limit increased to 2%.

Smithville City Tax - effective 1/1/25

The credit limit decreased to .5%.

 

Oregon

State Income Tax – effective 1/1/25

Effective January 1, 2025, the Oregon State Tax has been updated:

  • The formula values, rates, and thresholds have been updated
  • The federal tax adjustment increased to $8,500
  • The value of an allowance increased to $256
  • The single standard deduction increased to $2,835
  • The married standard deduction increased to $5,670

 

Pennsylvania

Lancaster EITs – effective 1/1/25

  • Lancaster City, Conestoga Valley School District
  • Lancaster City, Lampeter-Strasburg School District
  • Lancaster City, Lancaster School District

The following updates have been made to all three EITs for Lancaster:

  • The municipal resident EIT rate increased to 1.1%
  • The total resident EIT rate increased to 1.6%

 

Tennessee

Unemployment Tax – effective 2/13/25

A new flag, “Calculate Tax by Wage Base” has been added to support mid-year tax rate changes.  Select to stop the calculation at the wage base limit instead of the tax limit. Otherwise, if a change is made midyear it may cause the tax to be under-withheld or over-withheld if the tax limit is used instead of the wage base limit.

 

U.S. Virgin Islands

Unemployment Tax – effective 1/1/25

The taxable wage base increased to $31,000.

 

Vermont

Catamount Healthcare Assessment Tax – Action Required - effective 1/1/25

The tax increased to $296.89 for each employee (after the first four employees).

Note: This tax is not supported and must be calculated manually.

Unemployment Tax – effective 2/13/25

A new flag, “Calculate Tax by Wage Base” has been added to support mid-year tax rate changes.  Select to stop the calculation at the wage base limit instead of the tax limit. Otherwise, if a change is made midyear it may cause the tax to be under-withheld or over-withheld if the tax limit is used instead of the wage base limit.

 

Washington

Unemployment Tax – effective 1/1/25

The taxable wage base increased to $72,800.

Seattle Payroll Expense Tax – Action Required – effective 1/1/25

The tax rates and thresholds have been updated:

2025 Thresholds

Payroll expense of less than $126,247,176

Payroll expense of at least $126,247,176 but less than $1,262,471,758

Payroll expense of $1,262,471,758 or greater

Annual compensation $0 - less than $189,371

N/A

N/A

N/A

Annual compensation $189,371 - less than $504,989

Rate = 0.746%

Rate = 0.746%

Rate = 1.492%

Annual compensation $504,989 or more

Rate = 1.811%

Rate = 2.024%

Rate = 2.557%

Reference: Payroll Expense Tax FAQs - Will the tax thresholds change?

Note: This tax is not supported and must be calculated manually.

 

West Virginia

Unemployment Tax – effective 1/1/25

The taxable wage base decreased to $9,500.

 

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SoniaEchols90
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  • March 12, 2025

Release: 2025-4.38.0           Update: March 12, 2025

 

United States

 

Federal

Subject Wage on Wage Base - Effective March 12, 2025

Set Subject Wage on Wage Base will now default to true for all taxes with limits.  This flag is under Tax Maintenance ~ COMPANY TAX ~ FED.

This option allows customers to ensure that subject wages returned by the engine meet the following criteria:

  1. Never exceed the wage base
  2. Always reach the wage base if there have been sufficient wages to do so

When this option is set to false, it is possible that, in rare cases, subject wages returned by the tax engine could exceed the wage base.

 

Alabama

City Tax – effective March 12, 2025

We have resolved a potential issue regarding Alabama city taxes. If there were no supplemental wages reported for a specific city and benefit contributions caused the regular subject wages to drop below $0, a supplemental tax and subject wage amount may have been inaccurately reported.

County Tax – effective March 12, 2025

We have resolved a potential issue regarding Alabama city taxes. If there were no supplemental wages reported for a specific city and benefit contributions caused the regular subject wages to drop below $0, a supplemental tax and subject wage amount may have been inaccurately reported.

 

Hawaii

SDI – effective March 12, 2025

A new field titled "Period Subject Wages" was added to account for wages from a special (off-cycle) supplemental payment that took place during the same pay period as the regular payroll calculated for that period.

 

Indiana

County Tax -   effective March 12, 2025

Resolved an issue where if an employee's resident county as of January 1 differs from their current home address county, the tax for the resident county as of January 1 will now be collected.

 

Kentucky

Adair County OLF – effective January 1, 2025

The Adair County OLF tax rate for 2025 has been updated from 0.25% to 0.5%. Initially, this tax was set at a rate of 0.5% for 2024 and 0.25% for 2025. However, the ordinance has been amended, and the tax rate will now remain at 0.5% for 2025.

 

Maryland

Anne Arundel County – effective March 12, 2025

An issue with supplemental withholding has been corrected. When calculating flat supplemental withholding for the Maryland State Tax for employees who reside in Anne Arundel County or for non-residents employed in Anne Arundel County, the tax engine will now be aligned with Maryland's online withholding calculators. It will apply the same tax brackets for supplemental withholding as it does for regular withholding.

NOTE: Maryland is unique from other state taxes. It requires that the state and local amounts be combined and sent to the State.

 

Minnesota

Additional Assessment Tax – effective March 12, 2025

Using the new Subject Wage on Wage Base option will no longer affect the Minnesota Additional Assessment tax amount. This option is designed solely to alter the reported subject wages, not the tax calculation.

 

Montana

Income Tax- effective March 12, 2025

Updated “Married (Spouse does not work)” option to” Married filing jointly or qualifying widower”.  If the employee elects the “Single or married filing separately”, select the “Single” option.

 

Ohio

Blanchester LSD – effective March 12, 2025

We have updated the Blanchester Local School District (LSD) tax to handle employee contributions to a SIMPLE IRA in the same manner as other Ohio school district taxes within the State Tax Enterprise (STE). Employee contributions to the following benefit types will now be treated as pre-tax, effectively reducing the wages subject to taxation: the increased SIMPLE IRA limit and Use Higer Benefit Catch Up Limits.

Bridgeport City Tax – effective March 12, 2025

We have updated the Bridgeport City Tax to treat employee benefit contributions the same way as other Ohio city taxes within the STE. Employee contributions for the following benefit types will now be considered pre-tax, reducing the taxable wages: HSA, FSA, and Dependent Care FSA. You can find these settings under Deduction and Benefit Codes in the US Tax Settings, listed as Code Type.

Hanging Rock City Tax – effective February 1, 2025

Effective February 1, 2025, the Hanging Rock City Tax has been added at a rate of 1%. There is no tax credit or credit limit for this tax. The tax will be administered by RITA.

Turtlecreek-Monroe Raceway JEDD – effective January 1, 2025

The tax credit is 100% and a credit limit of 2%.

Turtlecreek-Monroe 2022 JEDD – effective January 1, 2025

The tax credit is 100% and a credit limit of 2%.

Union City Tax – effective February 1, 2025

Effective February 1, 2025, the city tax for Union City is now administered by RITA. This can affect credit computations under certain circumstances. The tax rate remains 1%.

Yellow Springs EVSD – effective March 12, 2025

We have updated the Yellow Springs Exempted Village School District (EVSD) tax to handle employee contributions to a SIMPLE IRA in the same manner as other Ohio school district taxes Employee contributions to the following benefit types will now be treated as pre-tax, effectively reducing the wages subject to taxation: the increased SIMPLE IRA limit and Use Higer Benefit Catch Up Limits.

 

Pennsylvania

Bethel Township, Northern Lebanon School District – effective January 1, 2025

  • The municipal LST amount remains $10
  • The school district LST amount remains $0
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount decreased from $2,000 to $0
  • The school district low income exemption (LIE) amount remains $0

 

Cassandra Borough, Portage Area School District – effective January 1, 2025

  • The municipal LST amount decreased from $10 to $0
  • The school district LST amount remains $5
  • The total LST amount decreased from $15 to $5
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $12,000

Clearfield Township, Butler Area School District– effective January 1, 2025

  • The municipal LST amount increased from $0 to $47
  • The school district LST amount remains $5
  • The total LST amount increased from $5 to $52
  • The municipal low income exemption (LIE) amount increased from $0 to $12,000
  • The school district low income exemption (LIE) amount remains $0

Clymer Township, Northern Tioga School District– effective January 1, 2025

  • The municipal LST amount remains $5
  • The school district LST amount remains $5
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount decreased from $1,000 to $0
  • The school district low income exemption (LIE) amount remains $0

Lancaster City EIT and LST – effective March 12, 2025

We have corrected the EIT and LST for the City of Lancaster (Conestoga Valley School District) to treat employee benefit contributions the same way as other Pennsylvania local taxes. Employee contributions for the following benefit types will now be considered pre-tax, reducing the taxable wages: HSA, FSA, and Dependent Care FSA. You can find these settings under Deduction and Benefit Codes in the US Tax Settings, listed as Code Type.

New Castle City , New Castle Area School District – effective January 1, 2025

  • The municipal nonresident EIT rate decreased from 1.332% to 1.148%
  • The municipal resident EIT rate remains 1.575%
  • The school district resident EIT rate remains 0.5%
  • The total resident EIT rate remains 2.075%
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $0

Snow Shoe Township, Bald Eagle Area School District – effective January 1, 2025

  • The municipal LST amount remains $5
  • The school district LST amount remains $5
  • The total LST amount remains $10
  • The municipal low income exemption (LIE) amount increased from $0 to $1,500
  • The school district low income exemption (LIE) amount remains $0

Venango Township, Penncrest School District - effective January 1, 2025

  • The municipal nonresident EIT rate remains 1%
  • The municipal resident EIT rate decreased from 0.5% to 0.05%
  • The school district resident EIT rate remains 0.5%
  • The total resident EIT rate decreased from 1% to 0.55%
  • The municipal low income exemption (LIE) amount remains $0
  • The school district low income exemption (LIE) amount remains $0

West Leechburg Borough, Leechburg Area School District – effective January 1, 2025

  • The municipal LST amount increased from $5 to $47
  • The school district LST amount remains $5
  • The total LST amount increased from $10 to $52
  • The municipal low income exemption (LIE) amount increased from $0 to $12,000
  • The school district low income exemption (LIE) amount remains $0
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Chris Hackett
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