This release reflects the following rate changes effective July 1, 2019:

• Alabama changed from 6.00% to 5.00% for both underpayments and overpayments.
• Arizona changed from 6.00% to 5.00% for both underpayments and overpayments.
• Federal changed from 6.00% to 5.00% for underpayments and from 5.00% to 4.00% for overpayments.
• Illinois changed from 6.00% to 5.00% for both underpayments and overpayments.
• Kansas changed from 5.00% to 6.00%, retroactive to January 1, 2019, for both underpayments and overpayments.
• Maryland changed from 11.50% to 11.00%, retroactive to January 1, 2019, for both underpayments and overpayments.
• Massachusetts changed from 7.00% to 6.00% for underpayments and from 5.00% to 4.00% for overpayments.
• New Mexico changed from 6.00% to 5.00% for both underpayments and overpayments.
• New York City changed from 10.00% to 9.00% for underpayments and from 5.00% to 4.00% for overpayments.
• New York State changed from 10.00% to 9.00% for underpayments and from 5.00% to 4.00% for overpayments.
• North Carolina changed from 6.00% to 5.00% for both underpayments and overpayments.
• South Carolina changed from 6.00% to 5.00% for underpayments and from 3.00% to 2.00% for overpayments.
• Tennessee changed from 8.75% to 9.50% for both underpayments and overpayments.
• Virginia changed from 8.00% to 7.00% for both underpayments and overpayments.

The following rate changes effective July 1, 2019, were already implemented in release 19.2.0.0.

• • California changed from 5.00% to 6.00% for underpayments; the rate for overpayments remained unchanged at 2.00%.
  • Michigan changed from 5.90% to 6.39% for both underpayments and overpayments.
  • Missouri changed from 1.70% to 1.90% for overpayments; the rate for underpayments remained unchanged at 5.00%.