State & Local
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January 22, 2025
Minn. Panel Advances Limit On Tax Reassessments
Minnesota would limit the authority of its tax department to issue revised assessments after providing erroneous information relied on by taxpayers under legislation advanced Wednesday by a state Senate committee.
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January 22, 2025
Hawaii Bill Aims To Cut Emissions By Increasing Oil Tax
Hawaii would gradually raise the rate of its tax on petroleum in an attempt to curb greenhouse gas emissions under a bill introduced in the state House of Representatives.
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January 22, 2025
Wyden Urges National Standard For Hemp Regulation
Sen. Ron Wyden, D-Ore., rallied on Wednesday for his bill that would beef up regulation of products with hemp-derived cannabinoids in order to protect consumers, particularly children.
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January 22, 2025
NY Assembly Bill Would Double Threshold For Mansion Tax
New York would double the threshold at which properties incur an additional state 1% real estate transfer tax as part of a bill filed in the Assembly.
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January 22, 2025
Maine Bill Seeks New Income Tax Brackets On Higher Income
Maine would raise income tax thresholds and create three new tax brackets, including a new top bracket levying an 8.2% tax on income over $500,000, under a bill introduced in the state House of Representatives.
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January 22, 2025
Hawaii House Bill Floats Tax Surcharge On Vacant Homes
Hawaii would establish an excise tax surcharge on vacant residential homes under a bill introduced in the state House of Representatives.
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January 22, 2025
Hawaii House Bill Seeks Increase In Capital Gains Tax
Hawaii would increase its tax on capital gains to 9% under a bill introduced in the state House of Representatives.
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January 22, 2025
Hawaii Floats Tax Credit For Some Insurers Of Condos
Hawaii would allow insurers that cover the full insurable value of a condominium to claim an insurance premium tax credit under a bill introduced in the state House of Representatives.
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January 22, 2025
Ind. Budget Bill Would Exempt Tip Income From Tax
Indiana would exempt income earned from tips from personal income tax under a budget bill introduced in the state House of Representatives.
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January 22, 2025
Mich. Changes Deadline For Flow-Through Entity Election
Michigan changed when taxpayers electing to pay the state's tax on flow-through entities must file the election with the state Department of Treasury and how such taxpayers can avoid penalties and interest under a bill signed by Democratic Gov. Gretchen Whitmer.
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January 22, 2025
Hawaii House Bill Seeks To End Income Tax
Hawaii would end its state income tax under a bill introduced in the state House of Representatives.
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January 22, 2025
Md. Bill Seeks To Add Digital Ad Tax To Appeals Process
Maryland would authorize the same appeals process for digital advertising tax assessments as it does for most other taxes under legislation introduced Wednesday in the House of Delegates.
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January 22, 2025
Hawaii House Bill Would Mandate Combined Reporting
Hawaii would mandate worldwide combined reporting under a bill introduced in the state House of Representatives.
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January 22, 2025
Ariz. Bill Seeks Ballot Measure To Cut Income Tax Rate
Arizona would ask voters in 2026 whether to cut the state's flat income tax rate from 2.5% to 2% under a House resolution.
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January 22, 2025
Minn. Bill Seeks Cap On Property Value Increases
Minnesota would impose a 3% annual cap on the increase in the assessed market value of a residential property under legislation in the state Senate.
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January 22, 2025
Minn. Bill Would Expand Sales Tax Break For Baby Items
Minnesota would expand its existing sales and use tax exemption for baby products to include car seats, cribs and changing tables under legislation introduced in the state Senate.
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January 22, 2025
Minn. Senate Bill Seeks Income Tax Break For Med Costs
Minnesota would allow its tax filers to subtract uncompensated medical care and health insurance costs from their state taxable income under legislation introduced in the state Senate.
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January 21, 2025
Hochul Pitches Shifts To Partnership Filing Rules, Entity Taxes
New York would push back the annual election date for entity-level taxes and draw from the Multistate Tax Commission's model for allowing partnerships to file state tax adjustments stemming from federal partnership audit changes under a budget plan Gov. Kathy Hochul unveiled Tuesday.
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January 21, 2025
Detroit Council OKs $45K Settlement Over Holding Co.'s Gain
The city of Detroit approved a settlement Tuesday in the Michigan Tax Tribunal in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company.
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January 21, 2025
Ill. Senate Bill Seeks Tax Deduction For OT Wages
Illinois would create an individual income tax deduction for overtime wages under a bill introduced in the state Senate.
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January 21, 2025
Ariz. General Fund Revenue $244M Above Projections
Arizona's total general fund collection from July through December surpassed budget estimates by $244 million, according to the state's Joint Legislative Budget Committee.
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January 21, 2025
Md. Bill Seeks High Earner Tax, Water's-Edge Reporting
Maryland would impose a new tax rate on high earners, adopt combined water's-edge corporate tax reporting and lower its corporate tax rate under legislation introduced in the House of Delegates to enact proposals by the governor.
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January 21, 2025
Tribal Tax Status Regs Leave Energy Credit Access Up In Air
While recently proposed regulations would provide long-awaited clarity that enterprises wholly owned by Native American tribes are exempt from federal taxes, the rules leave glaring questions open about whether tribes can access clean energy tax credits through business structures like joint ventures.
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January 21, 2025
Ariz. Gov. Seeks Extension Of Low-Income Housing Tax Credit
Arizona would extend its low-income housing tax credit for six years under the fiscal year 2026 budget proposal by Gov. Katie Hobbs.
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January 21, 2025
RI Gov. Proposes Digital Ad Tax, R&D Credit Expansion
Rhode Island would levy a tax on digital advertisement services and double the number of years businesses can claim research and development expense tax credits as part of the governor's fiscal year 2026 budget proposal.
Expert Analysis
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.