State & Local
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February 27, 2025
Minn. Bill Seeks Corporate Surtax For High Executive Pay
Minnesota would impose additional corporate franchise tax on businesses whose pay for top executives greatly exceeds the median pay of their workers and deny state grants for those companies under legislation introduced Thursday in the state Senate.
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February 27, 2025
Mich. Bill Would Bar Local Tax Caps That Require Rate Cuts
Michigan would bar local governments from enacting property tax caps on annual revenue that require an automatic tax rate cut under a bill introduced in the state House of Representatives.
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February 26, 2025
Mich. Judge Demands RICO Pattern Details In Foreclosure Suit
A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.
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February 26, 2025
Religious Group Says NJ Township Using Tax Deal As 'Sword'
A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.
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February 26, 2025
Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill
A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.
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February 26, 2025
Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut
Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.
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February 26, 2025
Minn. House Tax Panel Advances Delivery Fee Repeal Plan
Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.
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February 26, 2025
Ariz. Sen. OKs Extending Property Tax Oversight Commission
Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.
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February 26, 2025
Ariz. House OKs Sales Tax Break For Wastewater Pipes
Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.
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February 26, 2025
Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law
Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.
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February 26, 2025
Mass. Draft Rule Clarifies Cable Box Tax Break
Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule.
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February 26, 2025
Wis. Bill Seeks Year-Round Tax Exemption For Electricity, Gas
Wisconsin sales of electricity and natural gas would be exempt from state sales tax the entire year, instead of a few months out of the year, under a bill introduced in the state Assembly.
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February 26, 2025
Miss. House Bill Floats TV Production Tax Credit
Television productions would be able to claim a Mississippi income tax credit for some of their production expenses and payroll costs under a bill introduced in the state House of Representatives.
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February 26, 2025
Ariz. General Fund Revenue Beats Estimates By $51M
Arizona's general fund revenue from July through January beat forecasts by roughly $51 million, according to a report by the state Joint Legislative Budget Committee.
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February 26, 2025
Utah General Revenue Collection Up $289M Through Jan.
Utah's general revenue collection from July through January outpaced the same period last fiscal year by $289 million, according to the state Tax Commission.
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February 26, 2025
Ore. Bill Seeks Tax On University Investment Income
Oregon would impose a tax on the net gains from the investments of public universities, with the revenue dedicated to investments in education, under legislation in the state Senate.
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February 26, 2025
W.Va. Updates Income Tax Law References To Federal Code
West Virginia updated references to the Internal Revenue Code in the state's personal income tax law under a bill signed by the governor.
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February 26, 2025
Ohio Senate Bill Would Nix Tax On Logistics Biz Purchases
Ohio would create a sales tax exemption for certain items that transportation and warehousing businesses purchase and ship to retailers or distribution facilities under a bill introduced in the state Senate.
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February 26, 2025
Ark. Senate Bill Seeks To Lower Sales Tax Rate
Arkansas would reduce its sales tax rate by one-eighth of a percentage point under a bill introduced in the state Senate.
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February 26, 2025
NJ RICO Case Toss Leaves AG Irate, Defense Attys Elated
The erasure of a massive racketeering indictment against New Jersey power broker George E. Norcross III, politically connected attorneys and others on Wednesday drew a sharp rebuke from Attorney General Matt Platkin while defense attorneys gloated.
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February 25, 2025
NJ's Murphy Pitches Budget With $1.1B In Tax, Fee Increases
New Jersey would impose sales tax on digital services and raise taxes on online gambling while exempting capital gains from sales of small-business stock under a budget plan Democratic Gov. Phil Murphy unveiled Tuesday that includes $1.1 billion in tax and fee increases.
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February 25, 2025
Spent Fuel Casks Are Taxable Real Property, NJ Court Rules
Storage casks housing highly radioactive spent nuclear fuel are subject to taxation as real property, the New Jersey Tax Court ruled Tuesday.
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February 25, 2025
Wyo. Boosts Tax Exemption For Individuals' Biz Property
Wyoming increased a property tax exemption for business property owned by individuals under a bill signed by the governor.
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February 25, 2025
Minn. House Panel OKs Plan For Surplus Tax Refunds
Surplus state revenue funds would be issued as tax refunds to some Minnesota residents and businesses if a constitutional amendment is approved by voters under a bill narrowly approved Tuesday by the House Committee on Taxes.
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February 25, 2025
Minn. Bill Would Allow Subtraction Of OT Pay From Income
Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.
Expert Analysis
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.