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TWIST-Q

A quarterly roundup of This Week in State Tax (TWIST) which includes a detailed checklist of state tax legislative updates.

TWIST-Q aggregates all the hot topics we address weekly in This Week in State Tax with a focus on the last quarter to provide readers with a checklist of select state judicial, legislative, and regulatory updates that can help you stay current in the fast-changing world of state and local tax.

TWIST-Q - December 2025

TWIST-Q | 2025 Year-end checklist of developments

Download our checklist which includes developments we reported on for Quarters 1, 2, and 3 as well as new developments for Quarter 4 and a state corporate income tax rate chart.

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Previous Issues

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TWIST-Q - Third Quarter 2025

A checklist summary of state and local tax legislative developments for the third quarter of 2025

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TWIST-Q - Second Quarter 2025

Summary of state and local tax legislative developments for the second quarter of 2025

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TWIST-Q - First Quarter 2025

Summary of state and local tax legislative developments for the first quarter of 2025

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TWIST-Q, a quarterly publication from the KPMG Washington National Tax – State and Local Tax practice, includes a detailed checklist of state tax legislative developments from the prior quarter.

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This Week in State Tax

This Week in State Tax (TWIST) is a series providing the latest updates on the ever-changing state and local tax environment.

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State and Local Tax

Stay ahead of tax rules across thousands of jurisdictions

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Webcast Replay Webcast Upcoming Listen Now From The Web

TWIST - This Week in State Tax

What’s included: Discussion on noteworthy developments with broad applicability to taxpayers across the country. Brought to you by: KPMG Washington National Tax – State and Local Tax practice.

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Meet our team

Rick Hill

Partner, State & Local Tax, KPMG US

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Diana F. Smith

Senior Manager, Washington National Tax, KPMG US

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Harley T. Duncan

Consultant to KPMG

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Harley T. Duncan

Consultant to KPMG

Harley T. Duncan is a consultant to the KPMG State and Local Tax practice. He joined KPMG in 2008 and served as leader of the Washington National Tax State and Local Tax Group through 2021. Harley spent the previous 20 years as Executive Director of the Federation of Tax Administrators and has worked with Kansas and South Dakota state governments. He focuses on sales, use and excise taxes as well as matters of state tax policy and tax administration and assists KPMG with the weekly This Week in State Tax (TWIST) publication and podcast series.

Rick Hill

Partner, State & Local Tax, KPMG US

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Diana F. Smith

Senior Manager, Washington National Tax, KPMG US

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Harley T. Duncan

Consultant to KPMG

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Harley T. Duncan

Consultant to KPMG

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TWIST-Q, a quarterly publication from the KPMG Washington National Tax – State and Local Tax practice, includes a detailed checklist of state tax legislative developments from the prior quarter.

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