State & Local

  • July 30, 2024

    Neb. Gov. Defends Property Tax Plan At Committee Hearing

    Nebraska's governor testified Tuesday that his plan to fund lower property taxes by broadening the sales tax base and upping some consumption taxes works out to a tax cut, despite objections from tax groups who claim the plan would harm residents and businesses.

  • July 30, 2024

    Ropes & Gray Adds Partner To Int'l Tax Practice

    Ropes & Gray LLP recently added a tax adviser with a wealth of experience navigating transactions, funds and investments for clients as a partner in its New York office, the firm said.

  • July 30, 2024

    Local Leaders Ask Senate To Extend New Markets Credit

    Congress should consider making the new markets tax credit permanent and extending opportunity zones as a way to help local governments, local leaders told the Senate Finance Committee on Tuesday.

  • July 30, 2024

    Husch Blackwell Hires UB Greensfelder Partner In St. Louis

    Several years after Husch Blackwell LLP's newest partner, Garrett Reuter Jr., graduated from law school, he joined Greensfelder Hemker & Gale PC to work alongside his late father. Now, he's bringing clients he grew up watching his father work with, to a new platform.

  • July 30, 2024

    Pa. Joining IRS' Free E-File Program In 2025

    The IRS will make its Direct File free online tax filing program available to Pennsylvania taxpayers for the 2025 filing season, Treasury Secretary Janet Yellen said Tuesday, making it the third state to join the program after a dozen states participated in a pilot version this year.

  • July 30, 2024

    NM Extends Filing Deadlines For Wildfire Affected Areas

    New Mexico taxpayers affected by the South Fork and Salt wildfires will have until Nov. 1 to file taxes, matching the federal extension by the Internal Revenue Service, according to the state Taxation and Revenue Department.

  • July 30, 2024

    Ore. Retiree Denied Tax Subtraction For Mass. Annuity

    An Oregon retiree may not subtract payouts from a Massachusetts teachers retirement annuity from her state taxable income because payments from that plan are not among those eligible for the subtraction under state law, the Oregon Tax Court said.

  • July 29, 2024

    Utah Biz Groups Latest To Challenge Corp. Disclosure Law

    Several small-business associations in Utah became the latest group to challenge the Corporate Transparency Act's disclosure requirements, telling a federal court Monday the statute violates several constitutional provisions, including the guarantee of due process.

  • July 29, 2024

    Atty Pitches Prospective Sales Tax Audit Program To MTC

    A tax practitioner asked the Multistate Tax Commission's audit committee Monday to develop a prospective sales tax audit initiative that would permit large retailers to work with the MTC staff to ensure they are meeting their sales tax collection obligations in real time.

  • July 29, 2024

    Immigrants Paid $96.7B In Taxes In 2022, ITEP Study Says

    Unauthorized immigrants paid $96.7 billion in federal, state, and local taxes in 2022 but received few benefits in return, according to a new study released Monday, whose authors said granting such taxpayers work authorization would boost tax revenue and economic activity.

  • July 29, 2024

    Mississippi Joins MTC Corp. Income Tax Audit Program

    Mississippi has joined the Multistate Tax Commission's joint audit program, the chair of the MTC's audit committee said Monday, making it the 30th state to sign onto the initiative.

  • July 29, 2024

    Mo. Menards Store Ruled Properly Valued At $17M

    A Missouri Menards home improvement store was properly valued at $17 million by a county assessor because the store's appraiser failed to use comparable properties in his valuation, the state Tax Commission affirmed.

  • July 29, 2024

    Wayfair To Pay Colo. City Under 10% Of Disputed Sales Tax

    Wayfair will pay less than 10% of the disputed funds in a lawsuit settled last month with a Colorado city over sales tax assessments on remote sales, counsel for the home furnishings retailer said.

  • July 29, 2024

    Utah General Revenue Collection In Fiscal Year 2024 Up $31M

    Utah's revenue collection for the 2024 fiscal year was nearly $31 million higher than in the preceding year, the state Tax Commission reported.

  • July 29, 2024

    Ill. Rule Clarifies Investment Partnership Tax Liability

    Illinois clarified the calculation of withholding tax for investment partnerships under a rule adopted by the state Department of Revenue. 

  • July 29, 2024

    NRA Avoids Compliance Monitor In NY AG Case

    A Manhattan judge on Monday rejected the New York attorney general's request for a compliance monitor to oversee the National Rifle Association, saying such relief would "result in a long, awkward and potentially speech-chilling government involvement in a political organization."

  • July 29, 2024

    Mastercard To Appeal $7.7M Tax Sourcing Decision In SC

    A Mastercard entity will appeal a South Carolina administrative law judge's decision that upheld a $7.7 million corporate income tax assessment in a dispute over how the activities of the company's network should be sourced, an attorney representing the business said Monday.

  • July 29, 2024

    Chevron's Fall A 'Nothingburger' For SALT Cases, Atty Says

    The U.S. Supreme Court's overturning of the Chevron deference doctrine may amount to a "nothingburger" for state tax litigation purposes due to other doctrines that already guide courts on how to address ambiguous tax laws, a practitioner said Monday.

  • July 29, 2024

    DC Taxes Due From Property Transfer Prior To Sale

    A business that sold a commercial property in Washington, D.C., was properly assessed back taxes for a 2007 merger with a subsidiary, the District of Columbia Court of Appeals ruled.

  • July 29, 2024

    Vt. General Fund Revenues In 2024 Fiscal Year Up $46M

    Vermont's general fund revenue in fiscal year 2024 increased by $46 million from the previous fiscal year, according to the state Agency of Administration.

  • July 26, 2024

    Biz Groups Call Corp. Transparency Act Unconstitutional

    The U.S. government has failed to show how the Corporate Transparency Act meets narrow exceptions to the Fourth Amendment's search warrant requirements, a group of small businesses told a Michigan federal court Friday in contending that the statute is unconstitutional.  

  • July 26, 2024

    The Tax Angle: TCJA Prep, IRS Phone Problems

    From a look at Democrats' preparation to rewrite the 2017 GOP tax law to the Internal Revenue Service's continuing problems with providing customer service to tax professionals, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • July 26, 2024

    Ind. Tax Court Says Tax Cap Acre Limitation Unconstitutional

    The Indiana Constitution doesn't permit a fixed 1-acre limitation on land eligible for the state's 1% property tax cap, the state tax court said, siding with a couple who argued their entire property qualified for the cap.

  • July 26, 2024

    Uber Accused Of Illegally Charging Tax On Delivery Fees

    Uber illegally collects sales tax on food delivery fees in Florida, a customer claimed in a proposed class action removed to federal court, saying the company cannot charge the tax if customers have the option of picking up the order themselves.

  • July 26, 2024

    Ohio McDonald's Properly Valued At $1.9M, Board Says

    An Ohio McDonald's was properly valued at $1.9 million by the county appraiser, the state Board of Tax Appeals ruled Friday, rejecting the business's bid to have the value lowered to $1.18 million.

Expert Analysis

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    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.

  • Think Like A Lawyer: Always Be Closing

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    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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