State & Local

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

  • June 12, 2025

    NH High Court Upholds Towns Keeping Excess Tax Revenue

    The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.

  • June 12, 2025

    Legal Noncitizens OK For Domicile Tax Break, SC Judge Says

    A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.

  • June 12, 2025

    Philly Lowers Business Income Tax Rates In Approved Budget

    Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.

  • June 12, 2025

    Ohio Senate Passes Budget Plan With Flat Tax

    Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.

  • June 12, 2025

    La. Lawmakers OK Inventory Tax Credit Changes For S Corps

    Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.

  • June 12, 2025

    NY Dept. Says Tax Applies To Auction Service's Commission

    New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.

  • June 12, 2025

    Wis. Children's Hospital Denied Exemption For Hospital Tower

    The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.

  • June 12, 2025

    NY Says Tax Applies To Asbestos Gear Used In State Facilities

    A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.

  • June 12, 2025

    Oklahoma General Fund Revenues Beat Forecasts By $98M

    Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.

  • June 12, 2025

    Ohio Revenues Beat Estimates By $1.3B Through May

    Ohio's general revenue fund receipts for July through May outpaced forecasts by $1.34 billion, according to a report by the state Office of Budget Management.

  • June 12, 2025

    Maine Gives 2 Years To Fight Tax Debt Biz Property Takings

    Maine won't allow challenges to governmental takings of commercial real estate for nonpayment of property taxes after a statutory two-year period ends, under a bill signed by the governor.

  • June 12, 2025

    NY Sen. OKs Tax Deadline Change For Cannabis Distributors

    New York would change the date when cannabis distributors are required to submit excise tax returns under a bill passed in the state Senate.

  • June 11, 2025

    Mo. House Passes $1.5B Stadium Bill To Keep Chiefs, Royals

    The Missouri House of Representatives voted Wednesday to approve tax and other incentives worth $1.5 billion to help build or upgrade stadiums for Kansas City's MLB and NFL franchises, on the last day of a special legislative session ordered by Gov. Mike Kehoe.

  • June 11, 2025

    Ore. Lawmakers OK Uniform Deadlines For Refund Requests

    Oregon would establish uniform deadlines for refund requests for taxes administered by the state Department of Revenue under legislation passed Wednesday in the state House, sending it to the governor.

  • June 11, 2025

    Ga. Court Bars School District From Joining Tax Dispute

    A Georgia school district was improperly allowed by a trial court to intervene in an Atlanta airport restaurant's property tax case because the district had no interest in the case, the state appellate court ruled. 

  • June 11, 2025

    Ore. Truckers, GOP Lawmakers Pan $1B Transportation Plan

    Oregon's $1 billion transportation plan would significantly increase taxes and fees for the state's trucking industry, an industry representative said in a public hearing, while Republican lawmakers and advocates of lower taxes attacked the measure.

  • June 11, 2025

    RI Tax Panel Nixes Digital Ad Tax From Budget Plan

    Rhode Island's House tax writers advanced an amended version of the governor's budget plan that includes taxing parking lots and nonowner-occupied homes, but they stripped out a proposed tax on digital advertisements.

  • June 11, 2025

    Trump Pick For IRS Chief Clears Key Senate Hurdle

    President Donald Trump's nominee to serve as commissioner of the Internal Revenue Service survived a key procedural vote Wednesday in the Senate, setting the stage for the chamber to proceed with a final vote on his confirmation.

  • June 11, 2025

    La. Legislature OKs Ban On Class Suits Against Tax Dept.

    Louisiana would prohibit class actions against the state Department of Revenue under a bill passed in the state House of Representatives and next headed to the governor. 

  • June 11, 2025

    Hawaii Gov. To Veto Bill Axing Sugarcane Tax Exemption

    Hawaii would have ended its excise tax exemption for sugarcane producers under a bill that will be vetoed by the governor. 

  • June 11, 2025

    Mich. Dept. Says Tax Relief Available In Storm-Affected Areas

    Michigan is providing a filing extension to taxpayers living in areas hit hard by heavy rainfall and flooding if they reach out to the state Department of Treasury, the department said.

Expert Analysis

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

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