State & Local

  • July 16, 2025

    Mich. House Bill Seeks To Cut Corp. Income Tax Rate

    Michigan would shave its corporate income tax rate to 4.25% from 6% by 2030 through a series of annual cuts under a bill introduced in the state House of Representatives.

  • July 16, 2025

    Ill. Revenue Beats Budget Forecast By $14M

    Illinois' general revenue collection in the 2025 fiscal year was $14 million more than expected, according to the state Office of Management and Budget.

  • July 15, 2025

    MTC Work Group Eyes Updates To Airline Tax Sourcing Rule

    A Multistate Tax Commission work group is aiming to advance changes soon to a decades-old sourcing regulation for airlines to account for income generated from business practices that didn't exist when the MTC's rule was adopted, the panel's chair said Tuesday.

  • July 15, 2025

    NYC's Suit Against Flavored E-Cig Sellers Can Continue

    A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.

  • July 15, 2025

    DC Plan Advances With Gambling, Child Tax Break Repeal

    A proposed budget and tax package for Washington, D.C., that would legalize and tax some gambling and block a planned child tax credit won initial approval from the district council, rejecting some of the mayor's proposals.

  • July 15, 2025

    Idaho Annual Revenues Miss Estimate By $95M

    Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.

  • July 15, 2025

    Calif. Legislature OKs Retroactive Solar Property Exclusion

    California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.

  • July 15, 2025

    Nebraska's Annual Net Receipts Fall $86M Short Of Estimate

    Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.

  • July 15, 2025

    Tenn. Revenues Through June Beat Estimates By $81M

    Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.

  • July 15, 2025

    Pa. Senate Bill Seeks To End School District Property Taxes

    Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.

  • July 14, 2025

    Vape Groups Urge 4th Circ. To Stall NC E-Cigarette Law

    Vape interests are urging the Fourth Circuit to temporarily stop North Carolina officials from enforcing a law that could prevent the sale of many types of e-cigarettes in the state, claiming the statute was pushed by "Big Tobacco" company Reynolds American Inc. and targets products that help people quit smoking.

  • July 14, 2025

    NY Judge Snuffs Counties' Bid To Derail Congestion Pricing

    A New York federal judge on Monday tossed claims from two local counties alleging Manhattan's discriminatory congestion pricing tolls trampled on motorists' right to travel, saying inconvenient tolls for certain commuters don't amount to a constitutional violation.

  • July 14, 2025

    Md. Says Digital Ad Tax Applies To Automated, Visual Ads

    Advertising services subject to Maryland's digital advertising gross revenues tax must be both programmatic, or automated, and conveyed visually, the state comptroller said in a bulletin obtained Monday by Law360.

  • July 14, 2025

    Ohio Board Values Custom-Built Cannabis Facility At $12.6M

    The Ohio Board of Tax Appeals valued a custom-built cannabis cultivation and processing facility at $12.6 million Monday, ruling that the property qualified as a special purpose property that is appraised under the cost approach method.

  • July 14, 2025

    Missouri Net Revenue Rises $2M From Prior Year

    Missouri's total net revenue collections from July 2024 through June outperformed the total for the prior fiscal year by roughly $2 million, according to the state Office of Administration.

  • July 14, 2025

    Ohio Revenue Beats Estimate For Year By $972M

    Ohio's general fund revenue from July 2024 through June exceeded a forecast by $972 million, according to the state Office of Budget and Management.

  • July 14, 2025

    DC Bill Seeks Entity-Level Tax For Pass-Throughs

    The District of Columbia would let pass-through entities elect to be taxed at the entity level and would provide a tax credit for members of such entities under a bill referred to a D.C. Council committee Monday.

  • July 11, 2025

    GOP Budget Bill May Not Be The End For PL 86-272 Revisions

    State representatives celebrated the removal of a provision from the federal budget reconciliation bill that sought to broaden state income tax protections for businesses, but they may need to stay on the lookout for future tax preemption proposals from Congress.

  • July 11, 2025

    PepsiCo Challenges $2.1M Tax Penalty In Ill. Supreme Court

    Illinois' justices should overturn lower court decisions allowing $2.1 million in penalties on PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll, a categorization that excluded Frito-Lay's profits from PepsiCo's state income tax calculations, the food and beverage giant said in a petition.

  • July 11, 2025

    Alaska Shifts Car Rental Tax Collection Liability, Cuts Rate

    Alaska changed who must collect and remit an excise tax on rentals of passenger vehicles arranged through certain platform companies and lowered the tax's rate under a bill that became law without the governor's signature.

  • July 11, 2025

    The Tax Angle: Church Politics, Budget Talk, Disaster Relief

    From a look at the IRS' statement relaxing a 71-year-old ban on political endorsements by churches to talk of a second budget reconciliation bill this year and the passage of disaster tax relief legislation, here's a peek into a reporter's notebook on a few developing tax stories.

  • July 11, 2025

    Colo. Says Modular Home Co.'s Purchases Tax-Exempt

    A company is exempt from sales tax on its purchases of materials to build modular homes in Colorado, the state's Department of Revenue said in a ruling released Friday, finding the materials fall under the state's wholesale exemption.

  • July 11, 2025

    Ky. General Revenue Through June Up $132M

    Kentucky's general revenue collection from July 2024 through June was $132 million higher than the same period last year, according to the Office of State Budget Director.

  • July 11, 2025

    Pa. House OKs State Actions To Combat False Claims

    Pennsylvania would allow the state's attorney general to pursue actions against people who make false claims to use state programs under a bill passed by the state House of Representatives.

  • July 11, 2025

    Pa. Revenue Up $321M From Forecast For Fiscal Year

    Pennsylvania collected $321 million more in general fund revenue than expected in fiscal year 2025, according to a report released Friday by the state's Department of Revenue.

Expert Analysis

  • Lawyers Can Take Action To Honor The Voting Rights Act

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

    Author Photo

    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

    Author Photo

    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

    Author Photo

    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

    Author Photo

    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

    Author Photo

    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

    Author Photo

    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

    Author Photo

    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.