This release reflects the following rate changes effective January 1, 2020:

• Alaska changed from 7.75% to 7.50% for both underpayments and overpayments.
• Georgia changed from 8.50% to 7.75% for both underpayments and overpayments.
• Kansas changed from 6.00% to 5.00% for both underpayments and overpayments (verified by telephone).
• Louisiana changed from 9.00% to 8.75% for underpayments and from 6.00% to 5.75% on overpayments.
• Maryland changed from 11.00% to 10.50% for both underpayments and overpayments.
• Maine changed from 6.00% to 7.00% for both underpayments and overpayments.
• Michigan changed from 6.39% to 6.40% for both underpayments and overpayments.
• Missouri changed from 2.00% to 2.10% overpayments; the rate for underpayments remained unchanged at 5.00%.
• Montana changed from 8.25% to 8.00% for both underpayments and overpayments (based on email from Montana Department of Revenue).
• New Jersey changed from 8.25% to 7.75% for underpayments and from 5.25% to 4.75% for overpayments.
• Pennsylvania changed from 6.00% to 5.00% for underpayments and from 4.00% to 2.00% for overpayments.
• Texas changed from 6.50% to 5.75% for underpayments and from 2.420% to 2.181% for overpayments.
• Vermont changed from 6.75% to 7.50% for underpayments and from 4.75% to 5.50% for overpayments.
• West Virginia changed from 9.75% to 9.25% for underpayments and from 8.25% to 7.75% for overpayments.

The following changes from Release 19.4.0.0 also went into effect January 1, 2020:

• Colorado changed from 8.00% to 9.00% for both underpayments and overpayments.
• Idaho changed from 5.00% to 4.00% for both underpayments and overpayments.
• Indiana changed from 3.00% to 4.00% for both underpayments and overpayments.