State & Local
-
May 30, 2025
DC Budget Plan Would OK Gambling, Repeal Child Tax Break
Washington, D.C., would legalize and tax certain gambling activities and repeal its new child tax credit before it is ever used under a budget and revenue proposal that also promises cuts in services.
-
May 30, 2025
Minn. Tax Court Blasts County Counsel For AI-Written Brief
Counsel for a Minnesota county submitted a brief to the state tax court generated by artificial intelligence with five legal citations for cases that did not exist, the court said, referring the matter to a state disciplinary board.
-
May 30, 2025
State & Local Tax Takeaways From May
Many states, looking at a new fiscal year starting in July, finalized their budgets in May, with significant tax implications for individuals and businesses. New York will reduce income taxes on lower- to middle-income taxpayers. In Washington state, several measures intended to close a $16 billion shortfall include an expansion of the sales tax to digital advertising. Here, Law360 presents these and other state and local tax developments to know from the past month.
-
May 30, 2025
AT&T Unit Loses Dispute Over Calif. Property Tax Rates
AT&T unit Pacific Bell and other phone companies failed to prove that a California county's differing tax rates for locally assessed and state-assessed properties are unconstitutional, a state appeals court affirmed.
-
May 30, 2025
Ind. Tax Dept. Finds Man Sought Refund On Time
An Indiana resident who amended his state and federal tax returns to correct his income filed for a refund within the state's statute of limitations, the Department of State Revenue said, overturning an earlier determination.
-
May 30, 2025
Mass. Can't Delay Developer's Suit Over Brownfields Credit
Massachusetts tax officials who have taken more than two years to consider the appeal of a denied brownfields tax credit must hand over the administrative record in the case so that a developer can pursue a motion for judgment on the pleadings, a state court justice has ordered.
-
May 30, 2025
Maine Revenue Falls $29M Short Of Projections Through April
Maine revenues from July through April lagged $29 million behind estimates, according to a report by the state Department of Administrative and Financial Services.
-
May 30, 2025
Taxation With Representation: Kirkland, Cravath, Latham
In this week's Taxation With Representation, WiseTech completes a $2.1 billion merger with E2open, Acrisure buys a payroll management company for $1.1 billion and Hailey Bieber sells her Rhode skincare and makeup company to e.l.f. beauty for $1 billion.
-
May 30, 2025
Fla. Authorizes Sales Tax Exemption For Gold, Silver Coins
Florida will exempt qualifying gold and silver coins from sales tax in 2026, pending approval of certain regulations by state lawmakers, under a bill signed by Gov. Ron DeSantis.
-
May 29, 2025
RI Senate Panel Weighs Wealth Tax, Surtax To Fix Budget Gap
Rhode Island Democrats backed a plan Thursday to create a surtax for high-income earners and a wealth tax as potential fixes for a budget gap, while Republicans pushed for a plan to require that any annual tax surplus go toward refunds.
-
May 29, 2025
DC Court Blocks Trump's Tariffs As Overreach Of Power
The International Emergency Economic Powers Act does not empower the president to impose tariffs, the D.C. federal district court said Thursday, ruling that President Donald Trump's global levies are unlawful and barring his administration from enforcing them on two toymakers who challenged the policies.
-
May 29, 2025
Ore. Extends Tax Breaks For Affordable Housing Development
Oregon will delay the expiration of three property tax breaks intended to help the development of affordable housing under legislation signed by Democratic Gov. Tina Kotek.
-
May 29, 2025
Texas To Exempt All Intangible Personal Property From Tax
Texas will exempt all intangible personal property from property tax under a bill signed by Gov. Greg Abbott.
-
May 29, 2025
Ind. Man Doesn't Owe Use Tax On Vehicle Title Transfer
An Indiana man does not owe use tax on a change in title of a vehicle from his business to himself, the state Department of Revenue ruled.
-
May 29, 2025
Texas Bars Some Property Tax Hikes Above Voter-OK'd Rates
Texas will prohibit school districts from adopting property tax rates above voter-approved thresholds in response to a natural disaster if voters previously rejected a similar proposed rate increase, under a bill signed by Gov. Greg Abbott.
-
May 29, 2025
NY Says Fulfillment Service Buyer Not Liable For Sales Tax
An out-of-state online retailer's use of a third party to conduct fulfillment services on its behalf doesn't render it a vendor for New York state sales and use tax purposes, the New York Department of Taxation and Finance said.
-
May 29, 2025
NY Says Marketing Co.'s Charges For App Access Are Taxable
A multilevel marketing company must collect sales tax on monthly charges to distributors for access to its mobile application software and a bundle of online products, the New York Department of Taxation and Finance said.
-
May 29, 2025
NY Sales Tax Applies To Firm's Investment Systems Sales
New York sales tax applies to a financial services firm's sales of investment and risk management systems because the systems constitute prewritten computer software, the state Department of Taxation and Finance said.
-
May 29, 2025
NY Tax Doesn't Apply To Job Search Platform
New York sales tax does not apply to a company's web-based job search and posting platform because the service is not considered a sale of tangible property or information services, the state Department of Taxation and Finance said.
-
May 29, 2025
Indiana Tax Department Reverses Financial Co.'s NOL Denial
An Indiana-based financial institution was wrongly denied its net operating loss carryforward, which resulted in an additional tax assessment, the Department of State Revenue said in a letter of finding.
-
May 29, 2025
Oregon Allows Associations Standing In State Tax Court
Oregon associations and organizations will be able to seek declaratory relief in state tax court on behalf of their aggrieved members under legislation signed by the governor.
-
May 29, 2025
Del. Delays Start Of Tax Agency Trade Name Filing Process
Delaware delayed the effective date of legislation allowing companies doing business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue under a bill signed by the governor.
-
May 28, 2025
Judge Shields NY Congestion Pricing From Feds' Threats
New York's congestion pricing program can keep running at least through the fall, after a federal judge on Wednesday signaled that the U.S. Department of Transportation likely overstepped its authority by purportedly terminating a federal agreement that gave congestion pricing the green light.
-
May 28, 2025
4 Big Questions Raised By International Retaliatory Tax In GOP Bill
Republicans' evolving international retaliatory tax proposal has been viewed as an effort to influence foreign tax regimes and as a possible tool in global tax and trade talks, but it has sparked concerns that it could escalate a trade war or otherwise hurt the U.S. economy. Here, Law360 explores four questions raised by the proposal.
-
May 28, 2025
$3.9 Trillion Price Tag On House Budget Bill's Tax Provisions
Tax provisions included in the House-passed budget reconciliation bill that would extend and make permanent many provisions in the 2017 tax overhaul would cost $3.9 trillion over the next decade, according to a report released Wednesday by the Joint Committee on Taxation.
Expert Analysis
-
To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
-
Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
-
Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
-
Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
-
How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
-
Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
-
Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
-
Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
-
Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
-
Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
-
A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.