State & Local
-
January 28, 2025
Minn. Tax Panel Advances 30-Day Nonresident Safe Harbor
Minnesota would allow a 30-day safe harbor against state income tax liability for some nonresidents who work in the state short term, under legislation advanced by the Senate Taxes Committee.
-
January 28, 2025
Ohio Board Nixes Bid To Cut Regal Theater's Value
The Ohio Board of Tax Appeals rejected arguments that a Regal Cinemas property's value should be cut to $4 million from $11.6 million, saying the property owner didn't show that a county appraiser's valuation based on leases and rents of similar properties across seven states was flawed.
-
January 28, 2025
Ore. Home's Value Can't Be Retroactively Upped, Court Says
An Oregon county cannot retroactively increase a home's assessed value just because an error was made when inputting the size of an addition, the state Tax Court ruled.
-
January 28, 2025
Tax Group Of The Year: Cravath
Cravath Swaine & Moore LLP helped secure high-profile mergers and acquisitions for major media and communications companies in 2024, having played key roles in Paramount's $28 billion merger agreement with Skydance Media and a separate deal involving Verizon Communications, earning the law firm a spot among the 2024 Law360 Tax Groups of the Year.
-
January 28, 2025
Ind. Office Building's Value Raised By Tax Board
The Indiana Board of Tax Review increased the valuation of a three-story office building for tax years 2021 and 2022, agreeing with a study of comparable properties in the area presented by the local assessor.
-
January 28, 2025
Hawaii Senate Bill Would Create New Top Tax Bracket
Hawaii would create a new income tax bracket to impose a higher rate on joint income over $1.9 million beginning in 2030 under a bill that passed first reading in the state Senate.
-
January 28, 2025
Ind. Tax Board Says Church's Rented-Out Home Is Taxable
An Indiana church that owns a rental property can't claim a property tax exemption for the home, the state Board of Tax Review said in a final determination.
-
January 28, 2025
Ariz. Senate Panel OKs Plan To Bar Property Tax On Crypto
Arizona would exempt cryptocurrency from property taxation if a pair of measures approved by a state Senate panel is enacted and voters approve a ballot measure proposed for 2026.
-
January 28, 2025
Hawaii Bill Would Offer Additional Film Tax Credit
Hawaii would allow qualifying film productions to claim an additional credit equal to 5% of production costs if the project uses production facilities in the state under a bill that passed a first reading in the state Senate.
-
January 28, 2025
Ariz. Senate Panel OKs Path For Crypto Payments Of Tax
Arizona would authorize its agencies to enter agreements to accept cryptocurrency for tax and other payments under legislation approved by a state Senate committee.
-
January 28, 2025
SC General Revenue Collection Through Dec. Up $739M
South Carolina's general revenue collection from June through December was $739 million higher than during the same period last year, according to the state Board of Economic Advisors.
-
January 28, 2025
Hawaii Bill Seeks Credit For Building With Hemp Material
Hawaii would allow a corporate income tax credit for the cost of construction of a structure if it is made at least partially with hemp material under a bill that passed a first reading in the state Senate.
-
January 28, 2025
Colo. Delivery Fee Targeted By Proposed Ballot Measure
Colorado would end its 29-cent fee on retail deliveries under a draft voter initiative proposed for the 2026 statewide ballot.
-
January 28, 2025
Maine Tax Revenues Through Dec. Up $32M Over Estimates
Maine's total tax revenue collection from June through December beat estimates by $32 million, according to a report released Tuesday by the Department of Administrative and Financial Services.
-
January 28, 2025
Ariz. Panel OKs Nonresident Real Estate Gains Tax Reports
Arizona's tax department would report on the capital gains taxes paid by nonresidents under legislation advanced by a state Senate panel.
-
January 28, 2025
NY Assembly Bills Seek Tax On Vacant Land, Buildings In NYC
New York City would be permitted to impose taxes on certain vacant land and vacant residential properties under a pair of bills introduced in the New York state Assembly.
-
January 27, 2025
Late Filings Didn't Stymie Tax Challenges, Conn. Justices Say
Failing to file timely appraisals on commercial properties valued over $1 million was not fatal to several owners' tax assessment challenges under a new state law, the Connecticut Supreme Court ruled Monday, agreeing that a trial judge properly reopened the cases months after a missed deadline.
-
January 27, 2025
Ind. Gov. Orders Analysis Of Nonprofit Hospitals' Tax Breaks
Indiana's governor issued an executive order requiring an analysis of nonprofit hospitals operating in the state to evaluate the tax-exempt benefits they received compared with the amount of charity care they provided.
-
January 27, 2025
NJ Shortens Window For Use Of Redevelopment Tax Credits
New Jersey reduced the time in which tax credits for certain mixed-use and commercial real estate redevelopment projects must be used after approval as part of a bill signed by Gov. Phil Murphy.
-
January 27, 2025
Md. Tells 4th Circ. Digital Tax Doesn't Defy 1st Amendment
Maryland's digital advertising tax doesn't violate the First Amendment, the state comptroller told the Fourth Circuit, urging it to affirm a court decision throwing out a challenge to the tax by the U.S. Chamber of Commerce and others.
-
January 27, 2025
Ariz. Bill Would Make Corporations Disclose Tax Info
Arizona would require publicly traded corporations to file tax disclosures with the state's corporation commission that would be made available to the public under a bill introduced in the state House of Representatives.
-
January 27, 2025
Wis. Man Can't Claim Biz Losses, Tax Board Says
A Wisconsin man was correctly denied an attempt to deduct business losses from his purported consulting firm as he wasn't able to show that the business existed, the state's Tax Appeals Commission said in an order released Monday.
-
January 27, 2025
Md. House Bill Would Stop Motor Fuel Tax Increases
Maryland would no longer raise its motor fuel tax annually to adjust for inflation under a bill introduced in the state House of Representatives.
-
January 27, 2025
Md. Senate Bill Would Bar Taxes On Vehicle Miles
Maryland would prohibit state and local taxes or fees based on vehicle miles traveled under a bill introduced in the state Senate.
-
January 27, 2025
Mo. Elderly Housing Property Ruled Tax-Exempt
A Missouri apartment building made up of low-income units for elderly residents is exempt from tax because it is used for charitable purposes, the state tax commission ruled.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
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.
-
Trauma-Informed Legal Approaches For Pro Bono Attorneys
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
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
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
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
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
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
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
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.