Although they may not be offering immunity, a number of other states are offering additional business assistance programs and loosening their purse strings with more funds for business relief. In that vein, New Jersey governor Phil Murphy signed legislation last week that provides up to $14 billion in corporate tax relief to businesses in the Garden State. The legislation, which was agreed to in late December, was passed over the staunch objections of the progressive wing of the NJ legislature and targets certain areas and industries, including cities, brownfields and historic properties for the tax incentives. Similarly, Maryland Governor Larry Hogan introduced the Recovery for the Economy, Livelihoods, Industries and Families (RELIEF) Act when the Maryland General Assembly convened in its new session on Wednesday. With a $1 billion price tag, the governor’s proposal seeks to provide “immediate financial relief and tax cuts for Maryland working families, small businesses and those who have lost their jobs” during the current economic crisis. The package includes $267 million in direct stimulus payments to Earned Income Tax Credit recipients and the repeal of state and local income taxes on unemployment benefits as well as forgiveness of up to $12,000 ($3000/month) in sales taxes owed by restaurants and small businesses. The RELIEF Act would also codify a Hogan Executive Order from last month that suspended some business contribution for unemployment insurance and protect businesses that participated in state loan and grant programs from certain additional tax increases. Likewise, Massachusetts Governor Charlie Baker this week announced that he had refiled legislation for the new session seeking to freeze unemployment tax payments for small businesses across the Bay State. The proposal would effectively reduce business obligations for unemployment insurance by approximately $1.3 billion over the next two years.