State & Local

  • April 25, 2025

    Colo. House Panel OKs Employee Ownership Tax Break

    Worker-owned cooperatives in Colorado could deduct $1 million from their state taxable income and enjoy other tax breaks under legislation approved Friday by a state House panel.

  • April 25, 2025

    State Coffers, Businesses Brace For Tariffs' SALT Impacts

    President Donald Trump's new tariffs could impose further pressures on state coffers that were already experiencing a slowdown in tax collections while underscoring the need for businesses to ensure they are complying with state sales tax obligations on the charges.

  • April 25, 2025

    For Now, Calif. Won't Extend False Claims Act To Tax Matters

    California's latest attempt to expand the state's False Claims Act to tax matters, a bill that had the support of the state attorney general, has failed for now after dying in committee.

  • April 25, 2025

    Remote Workers Get 2nd Shot At Cleveland Tax Interest Case

    Two Ohio taxpayers can move forward with their proposed class suit claiming that the city of Cleveland owes interest on income tax refund payments to nonresidents and that it improperly withheld tax on some income, a state appeals court ruled.

  • April 25, 2025

    Red Light Program Contractor Loses Ohio Sales Tax Protest

    A contractor operating a red light enforcement program for the city of Cleveland is liable for sales tax on purchases of utility poles related to that operation, the Ohio Board of Tax Appeals said Friday.

  • April 25, 2025

    Florida House OKs Cutting Sales Tax Rate

    Florida would reduce the state's sales tax rate as part of a bill passed Friday by the state House of Representatives, but lawmakers voted down an amendment that would have instituted combined reporting for the state's corporate income tax.

  • April 25, 2025

    Taxation With Representation: Dechert, Brown Rudnick

    In this week's Taxation With Representation, Boeing sells parts of its digital aviation solutions business to Thoma Bravo, Baker Tilly and Moss Adams join forces, Mobico sells its U.S. school bus business to I Squared Capital, and Apollo commits to a joint venture with Bullrock Energy Ventures.

  • April 24, 2025

    Tax Bills To Watch As Wash. Lawmakers Wind Down For Year

    Washington state lawmakers, facing a Sunday deadline to wrap up their work for the year, are rushing to get several tax bills to the finish line with the potential to significantly change policy in the state. Here, Law360 looks at key tax bills before the Legislature in the final days of its session.

  • April 24, 2025

    Md. Extends Tax Exemption To All Housing Agency Nonprofits

    Maryland expanded a tax exemption for property owned by nonprofit entities created by public housing authorities in certain jurisdictions to include all such entities in the state under a bill signed by the governor.

  • April 24, 2025

    Md. To Allow Baltimore Tax Hike On Vacant Nonprofit Property

    Baltimore will be able to impose a special property tax rate on nonprofit owned properties that have gone untouched for at least five years under a bill signed by the Maryland governor. 

  • April 24, 2025

    Md. To Allow Counties To Negotiate Payments With Broadband

    Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.

  • April 24, 2025

    Md. Authorizes Property Tax Breaks For Affordable Housing

    Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.

  • April 24, 2025

    RI Bill Seeks Tax On Commercial Property Sales Over $1.5M

    Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.

  • April 24, 2025

    Minn. Gov. Renews Pitch For HMO Tax Hike, Sales Tax Change

    Minnesota Gov. Tim Walz repeated his call for a tax increase on health maintenance organizations and changes to the state sales tax in his annual address to state lawmakers, echoing policies floated in his initial budget proposal in January.

  • April 24, 2025

    Ohio House Bill Seeks Tax Credits For Fixing, Training Dogs

    Ohio would offer an income tax credit for the cost for dog owners of spaying or neutering their pets or enrolling them in training courses under legislation in the state House.

  • April 24, 2025

    Md. Expands Property Tax Breaks For Child Care Facilities

    Maryland expanded a property tax exemption to large family child care homes and increased its maximum annual property tax credit amount for child care facilities under bills signed by the governor.

  • April 24, 2025

    Ohio Senate Bill Would Increase Mining Severance Tax Rates

    Ohio would increase severance tax rates on certain mined products under legislation introduced in the state Senate.

  • April 24, 2025

    RI House Bill Would End Boat Sales Tax Exemption

    Rhode Island would get rid of its sales and use tax exemption for boat sales under a bill introduced in the state House of Representatives.

  • April 24, 2025

    NY Tribunal Says Spouse Who Worked In UK Owes State Tax

    A man who worked in London during an unofficial separation from his New York-based spouse qualified as a New York resident for income tax purposes, the state's Tax Appeals Tribunal said in an opinion released Thursday.

  • April 24, 2025

    ND General Revenue Misses Estimate By $10M

    North Dakota's general revenue collection from July 2023 to March underperformed a forecast by roughly $10 million, according to a report by the state Legislative Council.

  • April 23, 2025

    NY, 11 Other States Sue Trump Administration To Block Tariffs

    A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers

  • April 23, 2025

    Trump Says 145% Tariffs On China Will Fall Significantly

    The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.

  • April 23, 2025

    Ore. Race Car Driver Can't Deduct Biz Losses, Court Says

    An Oregon race car builder and driver cannot deduct $14,000 in losses related to the activity from his state taxable income because it did not qualify as a business, the state's tax court said in a ruling that also made adjustments to his income.

  • April 23, 2025

    Ariz. Bars Property Values Above Local Assessor Valuations

    Arizona barred county board rulings in property valuation disputes from exceeding the valuation determined by a local assessor under a bill signed by Gov. Katie Hobbs.

  • April 23, 2025

    Minn. Tax Court Slashes $5.5M From Warehouse Value

    A Minnesota warehouse property was overvalued by about $5.5 million, according to the state tax court, which used sales and income approaches and rounded downward to reflect its recent purchase price.

Expert Analysis

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

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