State & Local

  • June 18, 2024

    RI To Allow Sharing Info About Biz Entities' Tax Compliance

    Rhode Island will allow its Division of Taxation to share information on business entities' tax compliance with the secretary of state's office under legislation signed by the governor.

  • June 18, 2024

    NM Appeals Court Says Co.'s Foreign Dividends Not Taxable

    New Mexico's administrative hearing office erred in finding an oil and gas company must pay tax on its foreign dividend income as those subsidiaries aren't considered part of its unitary group, the state appeals court ruled.

  • June 18, 2024

    Okla. To Provide Tax Break For Digital Asset Mining Machinery

    Oklahoma will provide a sales tax exemption for machinery used for commercial mining of digital assets under a bill signed by the governor.

  • June 18, 2024

    La. Tax Chief Backs Digital Goods Tax, Fewer Exemptions

    Louisiana's top tax official told a state tax-writing panel Tuesday that eliminating tax exemptions while broadening the sales tax base to include digital goods and services could pay for cutting the state's personal and corporate income tax rates.

  • June 18, 2024

    Ariz. Tax Court Nixes Valuation Based On Crops Grown

    An Arizona county assessor wrongly valued agricultural property based on the crops grown, subjecting the land to enormous valuation increases, the state Tax Court said.

  • June 18, 2024

    Colo., Tax Group Reach Tentative Ageement In Elections Case

    A group challenging Colorado reporting laws for ballot measure advocates has tentatively settled its lawsuit, the group and state officials told a federal court.

  • June 18, 2024

    Kan. Legislators OK Fewer Tax Brackets, Rate Reductions

    Kansas would go from three to two income tax brackets, exempt Social Security income from tax and reduce the bank privilege tax under a compromise omnibus bill passed by the Legislature on Tuesday.

  • June 18, 2024

    Ky. Church's Tax Protest Must Go Through Local Board

    A Kentucky church must work through its property tax appeal with a local review board before the courts can review the issue, a state appeals court said, upholding a lower court ruling.

  • June 18, 2024

    Missouri Atty's Departure Dooms 2 Sales Tax Protests

    The Missouri Court of Appeals denied two businesses' attempts to revive their sales tax protests Tuesday, saying the state Administrative Hearing Commission correctly dismissed the cases for failure to file status reports after the companies' attorney didn't provide notice that she had changed firms.

  • June 18, 2024

    Ariz. Developer Stuck With $467K Bill For City's Builder Tax

    An Arizona developer who built 22 homes qualifies as an "owner-builder" for purposes of Phoenix's speculative builder tax and is liable for $467,000 in tax, interest and penalties, the state's tax court said.

  • June 18, 2024

    Va. General Revenue Through May Beats Last Year By $1.48B

    Virginia general revenue collection from July through May was $1.48 billion higher than in the same period last fiscal year, according to the state Department of Accounts.

  • June 18, 2024

    Short-Term Rental Laws And The Litigation They've Sparked

    Short-term rentals are a contentious topic in the U.S., disrupting the hospitality industry and sometimes the neighborhoods where they’re located. Here, Law360 Real Estate Authority rounds up the state and local policies involving short-term rentals and the ongoing cases challenging them.

  • June 17, 2024

    Kansas Pols Agree On Tax Cuts Ahead Of Special Session

    Kansas would reduce its income tax brackets to two and exempt Social Security income from tax under a compromise proposal reached between state House and Senate Republican leaders and Gov. Laura Kelly, announced during a joint committee meeting Monday.

  • June 17, 2024

    Pa. House Panel OKs Sales Of Net Losses, R&D Tax Credits

    Pennsylvania would create a program to allow emerging biotechnology and technology businesses to sell their net operating losses and unused research and development tax credits to other companies under a bill advanced by the state House of Representatives' Finance Committee.

  • June 17, 2024

    Pa. General Revenue Collection Through May Up $610M

    Pennsylvania's general revenue collection from July through May was $610 million ahead of last fiscal year's total for the same period, according to the state Department of Revenue.

  • June 17, 2024

    Calif. General Revenues Up $2.4B Over Revised Estimates

    California's total receipts from July through May were $2.4 billion more than projected in revised estimates, according to the state Comptroller's Office.

  • June 17, 2024

    NJ Revenue Through May Down $182M From Last Fiscal Year

    New Jersey collected $182 million less in general revenue from July through May than it did in the same part of last fiscal year, according to a report by the state's Department of the Treasury.

  • June 17, 2024

    RI Allows Unrestricted Property Tax Rates In Providence

    Rhode Island is authorizing the city of Providence to adopt a classification system that allows unrestricted tax rates for residential, commercial, industrial and tangible personal property under bills that became law without the governor's signature.

  • June 17, 2024

    Mich. Justice Wants Tax-Break Filing Options After Mail Fiasco

    A Michigan Supreme Court justice called on the state Legislature to give taxpayers more flexibility in claiming property tax exemptions after a company lost out on an exemption because the U.S. Postal Service never delivered its paperwork.

  • June 17, 2024

    Ark. Bills Seek Income Tax Cuts, Homestead Credit Expansion

    Arkansas would reduce its income tax rates and increase its homestead property tax credit under bills introduced in both the state House of Representatives and Senate for a special legislative session at Republican Gov. Sarah Huckabee Sanders' request. 

  • June 17, 2024

    NJ Tax Court Upholds Town's $1M Valuation Of Residence

    The New Jersey Tax Court affirmed the township of Montclair's roughly $1 million valuation of a single-family residence, saying the homeowners failed to account for differences in other properties that they argued warranted cutting the assessment.

  • June 17, 2024

    NJ Power Broker, Firm CEO Brother Accused Of Racketeering

    Powerful New Jersey businessman George E. Norcross III and his brother who is the chief executive officer of law firm Parker McCay have been criminally charged alongside others in a scheme to acquire waterfront property in the distressed city of Camden using threats of economic and reputational harm.

  • June 14, 2024

    The Tax Angle: More GOP TCJA Teams, Nonprofit Hospitals

    From a look at efforts by the Republicans on the Senate Finance Committee to prepare for next year's expiration of the 2017 tax overhaul law to a new call for nonprofit hospitals to provide more charity care, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • June 14, 2024

    IRS Says Ariz. Lacks Standing To Fight Taxation Of Rebates

    Arizona did not have standing to lodge its claim that its 2023 income tax rebates should be exempt from federal tax, the Internal Revenue Service told a federal court, arguing the taxes paid by Arizonans did not amount to harm to the state itself.

  • June 14, 2024

    Mich. Bill Would Clarify Tax On Delivery Network Sales

    Michigan would clarify that vendors selling through an online marketplace are liable for collecting and remitting sales tax and that delivery networks can deduct amounts paid to sellers from their tax liability under a bill introduced in the state Senate.

Expert Analysis

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

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    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

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    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

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