State & Local
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May 14, 2025
Pa. April Collections Surpass Estimate By $363M
Pennsylvania's general fund collections for April were $363 million higher than the state's estimate, finishing at $6.2 billion, the state Department of Revenue said in a report.
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May 14, 2025
Minn. House Bill Seeks 10-Cent Plastic Bottle Tax
Minnesota would impose a 10-cent tax on plastic beverage bottles, with the funds dedicated to water and sewer infrastructure projects, under legislation introduced Wednesday in the state House.
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May 14, 2025
Ga. Gives Income Tax Exclusion For Disaster Relief Payments
Georgia authorized a state income tax exclusion for eligible disaster relief or assistance grant program payments for agricultural damage wrought by Hurricane Helene under a bill signed by Gov. Brian Kemp.
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May 14, 2025
Ore. Riverfront Parcel Overvalued, State Tax Court Finds
An Oregon riverfront property was overvalued by $12,000 in tax year 2022-23, the Oregon Tax Court said, lowering its real market value while rejecting the owner's arguments for a much deeper cut.
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May 14, 2025
Ohio Revenues Through April Beat Estimates By $533M
Ohio's total revenues from July through April proved to be $533 million ahead of estimates, according to a report by the state Office of Budget Management.
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May 14, 2025
Alabama Will Offer Workers 30-Day Safe Harbor
Certain workers who spend 30 days or less per year performing their duties in Alabama will be exempt from income tax under a bill signed by the governor Wednesday.
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May 14, 2025
Minn. School Can Skip Accrediting For Tax Break, Court Says
A Minnesota school seeking a property tax exemption as an educational entity is not required to show accreditation by an outside organization to qualify for the break, the state tax court said.
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May 13, 2025
Pa. Court Debates RGGI Membership Without Lawmakers' Nod
The Pennsylvania Supreme Court on Tuesday weighed if a law empowering the state's environmental regulator equated to securing legislative approval to join a multistate Regional Greenhouse Gas Initiative, with the state justices noting Pennsylvania is the only member to join without lawmakers' blessing.
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May 13, 2025
House Panel Clears $3.8T Extension of 2017 Tax Overhaul Law
The House Ways and Means Committee voted along party lines early Wednesday to approve a $3.8 trillion tax bill that would make permanent many of the tax cuts for businesses and individuals enacted in President Donald Trump's first term.
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May 13, 2025
CarMax Says SC Failed To Justify Apportionment Change
South Carolina's tax agency did not prove that CarMax used intercompany transactions to distort an entity's business activity and its state tax burden, the company told an appeals court, arguing that the state was wrong to make CarMax use an alternative apportionment method.
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May 13, 2025
Ohio Justices Pan Denial Of Tax Break For Farm Vehicle
Several Ohio Supreme Court justices sounded critical Tuesday of the state tax agency's argument that a timber farming business owed use tax on its purchase of a Mercedes-Benz vehicle that the owner testified was mostly used to help workers treat the land.
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May 13, 2025
Minn. Sens. Advance Social Media Tax, Ditch Film Credit Cut
A Minnesota tax package that includes a proposed excise tax on social media data collection is headed to the full state Senate for consideration after a committee removed a provision Tuesday that would have cut the state's film production tax credit.
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May 13, 2025
Pa. Sens. Reject Bill To Legalize Pot Through State-Run Shops
A Pennsylvania Senate committee on Tuesday voted to reject a bill to legalize adult-use marijuana and regulate its sale via state-run stores.
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May 13, 2025
Pot Dispensary Asks Mo. High Court To Block County Taxes
In incorporated areas of Missouri counties, a municipality's imposition of a 3% sales tax on adult-use cannabis supersedes a county's ability to impose its own additional tax, a dispensary told the Missouri Supreme Court during oral arguments Tuesday.
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May 13, 2025
Ala. Will Lower State Sales And Use Tax Rate On Groceries
Alabama will lower the state sales and use tax rate on groceries from 3% to 2% starting next fiscal year under a bill signed by the governor.
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May 13, 2025
Ariz. County Will Ask Voters To Extend Local Jail Tax 20 Years
Maricopa County, Arizona, will ask voters to extend the existing 0.2% jail facilities excise tax for 20 years with the approval of a countywide ballot measure under a bill signed by the governor.
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May 13, 2025
La. April Revenues Drop $169M From Last Year
Louisiana general revenue collection in April trailed last year by $169 million, according to a report by the state Department of Revenue.
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May 13, 2025
Idaho Revenues Through April Down $55M From Forecasts
Idaho's general fund revenue collection from July through April trailed estimates by $55 million, the state Division of Financial Management reported.
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May 13, 2025
Minn. Revenue Tops Forecast By $391M In April
Minnesota general fund revenue in April exceeded an estimate by $391 million, the state Department of Management and Budget reported.
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May 13, 2025
Ore. Panel OKs State Tax Court's Standing For Associations
Oregon associations and other organizations, in addition to aggrieved individuals and businesses, could seek relief in the state tax court under legislation approved by a Senate panel.
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May 13, 2025
Ala. To Exempt Menstrual Products, Diapers From Sales Tax
Alabama will exempt menstrual products, maternity clothing, diapers and baby supplies from state sales and use tax under a bill signed by the governor.
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May 12, 2025
Feds Say Tribal Tariff Dispute Must Stay In US Trade Court
The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.
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May 12, 2025
Texas Voters To Decide On Prohibiting Tax On Capital Gains
Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.
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May 12, 2025
Gunster Tax Ace Jumps To Spencer Fane In Tampa
Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.
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May 12, 2025
Ga. General Fund Receipts Through April Up $312M
Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.
Expert Analysis
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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The Benefits Of Aligning States On Legal Paraprofessionals
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.