State & Local

  • March 20, 2025

    IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

    The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel Thursday, asking the appellate judges to overturn a lower court ruling that upheld the rule.

  • March 20, 2025

    Va. Extends Sales Tax Break For Aircraft Parts

    Virginia extended by five years a sales and use tax exemption for parts and supplies used for aircraft maintenance under a bill signed by Gov. Glenn Youngkin.

  • March 20, 2025

    La. Court Reinstates Cancer Center's Property Tax Appeal

    The Louisiana Tax Commission must hear a refund claim brought by a cancer center that said it mistakenly paid assessed property taxes despite being exempt, a state appeals court ruled, finding the center had a right to appeal the assessment.

  • March 20, 2025

    Jurisdictional Uncertainty Helps Preserve Ill. Tax Bias Suit

    Cook County property owners who mistakenly brought discriminatory assessment accusations in state court before taking their allegations to federal court can continue pursuing those claims, an Illinois judge said, rejecting the county's timeliness challenge. 

  • March 20, 2025

    Frost Brown Adds Former Houston City Atty To Finance Team

    Frost Brown Todd LLP announced that it has hired an attorney from the ranks of Houston's city government to strengthen its public finance group, adding his expertise in state and local government operations, taxation and economic development.

  • March 20, 2025

    Mich. House Approves 6-Fold Rate Hike To Old Biz Tax Regime

    Michigan would impose a roughly six-fold increase to the tax rate that applies to businesses that elect to continue filing under a former corporate tax system, under legislation the state House approved as part of a package to increase transportation funding.

  • March 20, 2025

    Former Ore. Doctor's Deduction For Insurance Premiums OK'd

    A former Oregon doctor's payments of $2.5 million to a captive insurer are deductible from his state taxable income, the Oregon Tax Court ruled, saying an agreement the taxpayer reached with the Internal Revenue Service did not bar the deductions.

  • March 20, 2025

    NY Biz Wrongly Denied Sales Tax Certificate, ALJ Says

    A New York business was wrongly denied a sales tax certificate by the state's tax agency, an administrative law judge said in a ruling released Thursday, finding the agency failed to provide proof that the company's owner had outstanding tax debt.

  • March 20, 2025

    Minn. Bill Seeks Tax Credit For Corp. HQ Investments

    Minnesota would create a refundable corporate franchise tax credit for large companies that have headquarters or similar facilities in the state and make certain investments under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Miss. Revenue Collection Through February Up $4M

    Mississippi's general fund revenue from July through February outpaced collections made during the same period last year by $4 million, according to a report by the state Department of Revenue.

  • March 20, 2025

    Minn. Bill Seeks Millionaire Tax To Offset Medicaid Cuts

    Minnesota would create a new tax bracket for individual income above $1 million and set the tax rate at a level to offset estimated changes in federal Medicaid funding under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Minn. Senate Bill Would Require Franchise Tax Info Disclosure

    Minnesota would require disclosure of corporate franchise tax information for certain large companies under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    ND Directs Lawmakers To Consider Tribal Land Tax Study

    North Dakota directed state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill signed by the governor.

  • March 19, 2025

    La. Top Court Tosses Lawsuit Seeking To Block Tax Overhaul

    The Louisiana Supreme Court dismissed a lawsuit from a group of state residents to halt a referendum that, if approved, would allow for a state constitutional change to carry out an overhaul of the state's tax regime.

  • March 19, 2025

    Comerica Awarded Interest On $11M Mich. Tax Credit Win

    Comerica is entitled to interest on a nearly $11 million business tax refund it received following the Michigan Supreme Court's upholding of transfers of tax credits that occurred during a merger, the state Tax Tribunal ruled.

  • March 19, 2025

    NC Gov. Wants To Freeze Some Tax Cuts, Institute Others

    North Carolina would maintain its current corporate income tax rate of 2.25%, the lowest among the 44 states with such a tax, rather than continuing to phase it out, under a Wednesday biennium budget proposal from new Gov. Josh Stein.

  • March 19, 2025

    Ohio Tax Board OKs Regs To Streamline Appeal Resolution

    The Ohio Board of Tax Appeals amended regulations to clarify its authority to issue orders in response to several common, rarely contested types of filings and streamline the resolution of tax disputes in such cases, according to a final rule.

  • March 19, 2025

    Colo. Senate OKs Lowering Family Leave Premium

    The premium rate for Colorado's paid family medical leave insurance program would dip and a benefit for parents of newborns in intensive care would increase under a bill passed Wednesday by the state Senate.

  • March 19, 2025

    Colo. Senate OKs Dropping Some Revenue From TABOR Limit

    Revenue received by Colorado from damage awards and certain property sales would be excluded from the revenue limit in the state's Taxpayer's Bill of Rights under legislation passed Wednesday by the state Senate.

  • March 19, 2025

    Tax On Services In Proposed Minn. Budget Hits Opposition

    Minnesota business groups criticized on Wednesday a provision in the governor's budget proposal to expand the state sales tax to certain accounting, banking and legal services, telling a state Senate committee that it would hurt heavily taxed residents even more.

  • March 19, 2025

    Mo. Auditor Faults State For Lack Of Cannabis Tax Probes

    Missouri's state auditor faulted the state Department of Revenue for not auditing any cannabis tax returns since sales of medical cannabis began in 2020, saying the tax agency failed to establish a robust compliance environment for the filings.

  • March 19, 2025

    Ala. Bill Seeks To Regulate, Tax Cannabinoid Products

    Alabama would impose a 6% tax on cannabinoid product sales beginning in 2026 under a bill introduced in the state Senate.

  • March 19, 2025

    NC Tax Revenue Collection Through February Up $707M

    North Carolina's total revenue collection from July through February exceeded last year's collection during the same time period by $707 million, according to a report by the Office of the State Controller.

  • March 19, 2025

    Law360 Announces The Members Of Its 2025 Editorial Boards

    Law360 is pleased to announce the formation of its 2025 Editorial Advisory Boards.

  • March 19, 2025

    Tenn. Revenues Through February Up $23M From Estimates

    Tennessee's total revenue collection from July through February beat budget estimates by $23 million, according to a report from the state Department of Finance and Administration.

Expert Analysis

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    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?

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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