State & Local
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February 05, 2025
Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates
Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.
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February 05, 2025
Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay
Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.
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February 05, 2025
Mich. Gov. Proposes Using AI To Bolster Tax Collection
Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.
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February 05, 2025
Minn. Senate Panel Backs Creating Letter Ruling Program
Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.
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February 05, 2025
Vt. Tax Collection Through Dec. Up $100M From Last Year
Vermont's general fund revenue from July through December exceeded collections made during the same period last year by $100 million, according to the state Agency of Administration.
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February 05, 2025
Kan. Bill Would Create Task Force For Property Tax Study
Kansas would create a task force to study the state's property taxes and make recommendations under a bill introduced in the state Senate.
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February 05, 2025
Mo. Committee Tells Senate To OK Biz Tax Threshold Increase
Missouri would increase the threshold for businesses that localities can impose business license tax on under a bill that a state Senate committee recommended Wednesday for passage by the full Senate.
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February 05, 2025
Ark. Tax Revenue Through Jan. Up $44M From Estimate
Arkansas' total net revenue from July through January beat budget estimates by $44 million, according to a report by the state Department of Finance and Administration reported.
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February 05, 2025
Ala. Tax Collection Through Jan. Drops $76M From Last Year
Alabama's revenue collection from October through January fell $76 million compared with collections made during the same period last fiscal year, the state Department of Revenue said.
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February 05, 2025
DC Requires Copies Of Federal Returns For High Incomes
The District of Columbia will require individuals and businesses with income above certain thresholds to submit a copy of their federal income tax return with the filing of their district tax return under regulatory amendments adopted by the district's Office of Tax and Revenue.
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February 05, 2025
Minn. Senate Bill Would Phase Out Estate Tax
Minnesota would lower its estate tax rates by 1.6 percentage points each year until each rate is zero under a bill introduced in the state Senate.
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February 04, 2025
Mich. Supreme Court Says City's Electricity Fee Is Illegal Tax
A franchise fee added to East Lansing, Michigan, residents' energy bills is a disguised tax, the Michigan Supreme Court ruled Monday, saying the fee was used to raise revenue for the city without first being approved by voters.
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February 04, 2025
Key State And Local Tax Takeaways From January
January saw the U.S. Supreme Court decline to hear a Philadelphia resident's claims that the city's refusal to credit Delaware state taxes against her city wage tax liabilities was unconstitutional, while state legislatures returned for their 2025 sessions, marking another eventful month in state and local tax.
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February 04, 2025
Kostelanetz Adds Tax Pro From Lowenstein Sandler
Kostelanetz LLP said a former partner at Lowenstein Sandler LLP has joined the firm as a partner in the Washington, D.C., office.
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February 04, 2025
Ariz. Bill Seeks Lawmaker Review Of Tax Law Interpretations
The Arizona Department of Revenue would be required to notify the chairs of the legislative tax policy committees if an interpretation or provision of tax law will adversely affect taxpayers under legislation introduced Tuesday.
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February 04, 2025
Wash. Gov. Orders Look At Data Centers' Tax Revenue Impact
Washington's governor issued an executive order directing the state's Department of Revenue to create a work group to examine the impact of data centers on the state's tax revenue and economy and recommend policies to address tax revenue needs in relation to other priorities.
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February 04, 2025
Pa. Gov. Proposes Corp. Tax Cuts, Energy Credits
Pennsylvania would accelerate cuts to its corporate net income tax rate, expand and repurpose tax credits to fund energy projects and make other tax changes under a budget proposal announced Tuesday by Democratic Gov. Josh Shapiro.
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February 04, 2025
Fla. Gov. Pitches End To Business Rent Tax In Budget
Florida would eliminate its tax on commercial real estate leases under Gov. Ron DeSantis' proposed budget, a change he said would save businesses in the state a collective $1.6 billion.
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February 04, 2025
Kan. Bill Would Exempt Some Repair Services
Kansas would exempt the installation of material used in reconstruction, remodeling and repair from state sales and use tax under a bill introduced in the state Senate.
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February 04, 2025
Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight
An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.
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February 04, 2025
Mellon Heir's Estate Defends $29M Tax Refund Request
A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.
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February 04, 2025
Pa. Governor Puts Cannabis Legalization In Budget Proposal
Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.
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February 04, 2025
Texas Revenue Collection Through Jan. Up 5% From Last Year
Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.
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February 04, 2025
Calif. Insurer Can't Get Tax Refund On In-State Shipments
A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.
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February 04, 2025
W.Va. Revenues Through Jan. Beat Forecast By $28M
West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.
Expert Analysis
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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.
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Attorneys' Busiest Times Can Be Business Opportunities
Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.
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How Attorneys Can Be More Efficient This Holiday Season
Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.