State & Local
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March 07, 2025
Md. Panel Wants More Info On Digital Ad Tax Appeal Bill
A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.
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March 07, 2025
Kansas Tax Collection Through Feb. Beat Estimates By $216M
Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.
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March 07, 2025
DC To Require Federal Returns From Wealthier Taxpayers
The District of Columbia will require individual and corporate taxpayers exceeding certain income thresholds to submit copies of their federal income tax returns along with their district returns, according to the district's Office of Tax and Revenue.
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March 07, 2025
SD General Fund Revenues Through Feb. Up $2M
South Dakota's general fund revenue from July through February beat estimates by nearly $2.2 million, according to a report by the state Bureau of Finance and Management.
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March 07, 2025
Taxation With Representation: Kirkland, Wachtell, Skadden
In this week's Taxation With Representation, Walgreens Boots Alliance goes private via a deal with Sycamore Partners, Honeywell buys Sundyne from Warburg Pincus, and Jazz Pharmaceuticals acquires Chimerix.
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March 07, 2025
Colo. Panel OKs Tax Credit To Woo Sundance Festival
Colorado would provide up to $34 million in tax credits to attract the Sundance Film Festival to the state under a legislative package approved by a state House of Representatives committee Friday.
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March 07, 2025
Minn. Bill Seeks To Subtract OT, Tips, Bonuses From Income
Minnesota would allow taxpayers to subtract the amount of overtime pay, tips and bonuses earned from their gross income under a bill introduced in the state Senate.
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March 07, 2025
Minn. Bills Seek Sales Tax Break For Home Construction
Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.
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March 07, 2025
Minn. House Bill Seeks New Top Tax Bracket For High Earners
Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.
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March 07, 2025
How A Showcase Prosecution Collapsed For New Jersey's AG
New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.
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March 06, 2025
Mich. Republicans Seek Lasting Automatic Income Tax Cuts
Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.
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March 06, 2025
Wyoming Creates Partial Property Tax Break For Homeowners
Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.
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March 06, 2025
Minn. Panel OKs Sales Tax Break For Broadband Gear
Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.
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March 06, 2025
Iowa Total Receipts Through Feb. Drop $239M
Iowa's total receipts from July through February lagged behind last year's collections during the same time frame by $239 million, according to the state Department of Management.
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March 06, 2025
Minn. Panel Advances $3.8B Income Tax Rate Cut Package
Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.
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March 06, 2025
Minn. Couple Can't Claim $105K Deduction, High Court Affirms
A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled.
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March 06, 2025
La. Tax Break Doesn't Apply To Apartment's Affordable Units
The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled.
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March 06, 2025
Ark. General Revenues Through Feb. Up $105M Over Estimate
Arkansas general revenue collection from July through February beat forecasts by $105 million, according to a report by the state's Department of Finance and Administration.
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March 06, 2025
Trump's Value-Added Tax Focus In Tariff Plan Stirs Angst
President Donald Trump's call to target value-added taxes in his reciprocal tariff plan could distort global supply chains and create additional burdens for U.S. companies, contrary to his stated goals of lowering prices for consumers and boosting business, experts told Law360.
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March 06, 2025
Ohio Board Affirms Tax Withholdings Owed By Water Co.
An Ohio spring water company is liable for a $336,000 assessment for incorrect withholdings of employee income taxes over two decades, a state tax appeals board said Thursday, rejecting the company's arguments that the state wrongly calculated the liability.
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March 06, 2025
Mass. Tax Collections Through Feb. Beat Estimates By $688M
Massachusetts' tax collection from July through February outpaced estimates by $688 million, according to the state Department of Revenue.
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March 06, 2025
Minn. Tax Court Upholds $1.2M Lake House Value
A Minnesota homeowner's action to lower the $1.2 million tax valuation of his home was rejected by the state tax court, which said he failed to overcome the presumed validity of the assessment.
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March 05, 2025
NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim
New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.
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March 05, 2025
Wyo. Expands Sales Tax Break For Power Used In Transport
Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.
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March 05, 2025
Nixon Peabody Hires Former Sheppard Mullin Partner In NY
Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.
Expert Analysis
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Envy, Regressivity And Other Sins: SALT In Review
From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Employee Experience Strategy Can Boost Law Firm Success
Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.
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6 Practice Pointers For Pro Bono Immigration Practice
An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.
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Lessons From Country Singer's Personal Service Saga
Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.
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7 E-Discovery Predictions For 2024 And Beyond
The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.
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Other Views On Administration And Land Tax: SALT In Review
From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Litigation Funding Trends To Note In 2024
Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.
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4 Legal Ethics Considerations For The New Year
As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.
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What The Law Firm Of The Future Will Look Like
As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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4 PR Pointers When Your Case Is In The News
Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.
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10 Considerations For Litigating A New York Tax Case
While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firm Strategies For Successfully Navigating 2024 Trends
Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.