State & Local
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February 13, 2025
Del. Allows Cos. To File Trade Names With Revenue Division
Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.
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February 13, 2025
Texas Bill Seeks Paid Parental Leave Tax Credit
Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.
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February 13, 2025
Colo. Home Energy Tax Credit Not For On-Site Generation
A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.
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February 13, 2025
Wisconsin Senate Bill Would Exempt Tips From Income Tax
Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.
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February 12, 2025
NY Bill Seeks To Assess Property Tax Role In School Funding
New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.
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February 12, 2025
Ariz. House Panel OKs Ending Business Equipment Tax
Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.
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February 12, 2025
Mo. Bill Would Sunset County Sales Taxes After 10 Years
Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.
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February 12, 2025
Ind. Senate Panel Advances Property Tax Relief Bill
Indiana would put in place a property tax deferral program and reform the school district referendum process under a bill advanced by the state Senate's tax committee that will now go to a full vote of the chamber.
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February 12, 2025
Ohio Justices Pan Aramark's Agency Tax Exclusion Bid
Two Ohio Supreme Court justices sounded open Wednesday to denying Aramark a gross receipts tax exclusion for reimbursements it received from schools for buying food if the company paid for the goods before receiving the reimbursements.
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February 12, 2025
Mass. Justices Nix Tax Break For Cargo Biz On Massport Land
A site leased by the Massachusetts Port Authority to a for-profit cargo management business is not exempt from local property taxes, the state's Supreme Judicial Court ruled Wednesday, affirming a $22 million property valuation.
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February 12, 2025
Calif. Orchard Purchase Not Like-Kind Exchange, Court Says
Two California business partners' purchase of a citrus orchard with jury-awarded money does not constitute a like-kind exchange, a state appeals court ruled, saying the orchard wasn't similar enough to the lost property covered by the award.
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February 12, 2025
Maine House Bill Would Exempt Medical Cannabis From Tax
Maine would exempt sales of cannabis sold for medical use from the state's sales tax under a bill introduced in the state House of Representatives.
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February 12, 2025
Squire Patton Brings On Polsinelli Tax Ace In Houston
Squire Patton Boggs LLP announced Wednesday that a former Polsinelli PC shareholder has joined the tax strategy and benefits practice group in Houston, an addition that helps the firm address growing client needs.
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February 12, 2025
Kentucky To Cut Flat Income Tax Rate
Kentucky will lower its flat income tax rate by half a percentage point starting next year under a bill signed by the governor.
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February 12, 2025
Ga. House Bill Would Exclude Overtime Pay From Income Tax
Georgia would exclude overtime compensation from state income taxes under a bill filed in the state House of Representatives.
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February 12, 2025
Minn. General Revenues In Jan. Less Than Forecast
Minnesota's total revenues in January lagged behind budget forecasts, according to a memo by the state Department of Management and Budget.
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February 11, 2025
Rodney King's Former Atty Gets Prison For $7M Tax Evasion
A Los Angeles criminal defense and civil rights attorney who once represented Rodney King was sentenced by a California federal court Tuesday to 1½ years in prison for evading $7.2 million worth of taxes on income from his law practice.
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February 11, 2025
Colo. Theater Says State Wrongfully Denied Tax Credit
A Colorado theater has filed claims against the state's Office of Economic Development and International Trade, alleging it wrongfully denied its application for a tax credit for rehabilitating the historic theater, according to a suit filed in state court Monday.
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February 11, 2025
Ill. Bill Would Trim Corp. Carryover Limit's Time Frame
Illinois would shorten the time frame of a limit on carryover deductions for corporations under the state's income tax law and prohibit the imposition of franchise taxes on domestic or foreign corporations as part of a bill introduced in the state Senate.
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February 11, 2025
Colo. Bill Would Offer Spread-Out Property Tax Payment Plan
Colorado would allow residential and commercial property owners to pay taxes in four installments, rather than two, under a bill introduced in the state House of Representatives.
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February 11, 2025
NJ Bill Seeks Tax Credits For Housing At Abandoned Sites
New Jersey would create corporate and gross income tax credits for completed residential housing projects at abandoned commercial building sites under a bill introduced in the state Senate.
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February 11, 2025
NY Bill Would Direct New Tax Revenue To Property Tax Cuts
New York state would require money derived from new or increased taxes to be used to reduce local property taxes under a bill introduced in the Senate.
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February 11, 2025
Minn. House Bill Would Raise Estate Tax Exclusion
Minnesota would double the state's estate tax exclusion under a bill introduced in the state House of Representatives.
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February 11, 2025
Minn. Tax Refund Plan Would Hinder Lawmakers, Panel Told
Refunding revenue surpluses to Minnesota taxpayers would tie the hands of the Legislature and hamper citizen involvement in budget decisions, critics of a plan for such refunds told a House panel Tuesday.
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February 11, 2025
NY Senate Bill Seeks Excise Tax On Alcoholic Beverages
New York state would impose a 5% excise tax on the retail sales of alcoholic beverages under a bill introduced in the state Senate.
Expert Analysis
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Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.
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Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
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.
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Looking South With A Smile: SALT In Review
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.