State & Local

  • February 19, 2025

    NY Vows To Fight Trump's Bid To Kill Congestion Pricing

    New York officials vowed to continue implementing congestion pricing after the Trump administration moved to kill the program Wednesday, teeing up an intense legal battle by swiftly launching a counterattack in federal court to preserve the tolls on all vehicles entering Manhattan's busiest corridor.

  • February 19, 2025

    Mo. Senate Panel Advances Plan For Scrapping Income Tax

    A Missouri Senate committee advanced a proposal Wednesday that would ask voters to approve eliminating the state's personal income tax and phasing out its corporate income tax in exchange for an expanded sales tax base with a lower general rate.

  • February 19, 2025

    Wis. Gov. Unveils Budget With Property Tax Freeze Option

    Wisconsin's governor unveiled a proposed 2025-2027 budget, including $2 billion in property tax relief, a new tax bracket for income over $1 million and the elimination of income tax on tips.

  • February 19, 2025

    Ariz. House OKs Sales Tax Location Clarification

    Arizona would clarify the location of online transactions for sales tax purposes and specify that the site of computer servers used in a transaction does not determine its location under legislation passed by the state House.

  • February 19, 2025

    Pa. Justices Say Sales Tax Isn't Commerce Under State Law

    Collecting sales tax is not part of a commercial transaction even if it occurs at the same time as that transaction, according to a Wednesday ruling from the Pennsylvania Supreme Court in a suit accusing American Eagle and other retailers of charging wrongful taxes on face masks.

  • February 19, 2025

    Maine Biz Income Sourcing Proposal Ambiguous, Groups Say

    Maine Revenue Services' proposed amendment of its corporate income tax sourcing rules to clarify that receipts from services are sourced to where they are acquired or experienced instead of where they are received would increase ambiguity in the tax code, critics said Wednesday.

  • February 19, 2025

    La. Court Orders New Trial In Museum's Hotel Tax Break Case

    A Louisiana board that allowed a property tax exemption for a hotel operated by the nonprofit National World War II Museum should have held a new trial after evidence surfaced that the hotel was more profitable than previously disclosed, a state appeals court ruled.

  • February 19, 2025

    Minn. Bill Seeks Vote For Property Owners On Local Taxes

    Certain Minnesota residents could vote on local ballot measures affecting the taxation of properties they own regardless of whether they live in the taxing district involved if state voters approve a constitutional amendment proposed in legislation in the House.

  • February 19, 2025

    Ky. Bill Seeks To Replace Tax Appeals Board With Tribunal

    Kentucky would create a tribunal with authority over all state and local tax disputes, replacing the state's Board of Tax Appeals, under a bill introduced in the state House of Representatives.

  • February 19, 2025

    Ill. Dept. OKs Quantum Computing Building Tax Credit Regs

    Illinois individual and corporate taxpayers may claim income tax credits for a portion of wages paid to workers employed in the construction of quantum computing campus facilities, the state Department of Revenue said in adopted regulatory amendments.

  • February 19, 2025

    Minn. Bill Seeks Bank Tax Break For Commercial Loans

    Minnesota would allow financial institutions to take a tax subtraction for their income from certain commercial loans under legislation introduced in the state House.

  • February 19, 2025

    Minn. Senate Panel OKs Repealing Tax On Illegal Drugs

    Minnesota would repeal its rarely paid tax on illegal sales of cannabis and other drugs under legislation passed Wednesday by a state Senate committee.

  • February 19, 2025

    Minn. House Bill Seeks Corporate Tax Break On GILTI

    Minnesota would eliminate state corporate taxation of global intangible low-taxed income and boost corporate tax deductions under legislation introduced in the state House.

  • February 18, 2025

    Residents Seek To Block La. Tax Overhaul Ballot Question

    A group of Louisiana residents is seeking in a state trial court to halt a referendum that, if approved, would allow for a state constitutional change to implement an overhaul of Louisiana's tax regime.

  • February 18, 2025

    NJ Floats Rules To Follow MTC Stance On Internet Activities

    New Jersey proposed regulations Tuesday that would adopt portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, taking a step to formalize a position the state's tax agency previously released in guidance.

  • February 18, 2025

    NY Broadens Tax Break Guidelines For Development Projects

    New York state broadened guidelines for determining whether some economic development projects may be eligible for property and sales tax exemptions based on the level of a project's on-site child care services under clarifying legislation signed by Democratic Gov. Kathy Hochul.

  • February 18, 2025

    NC House Bill Would Restore Solar Tax Credit

    North Carolina would bring back a state tax credit for solar energy equipment under a bill introduced Tuesday in the state House of Representatives.

  • February 18, 2025

    NJ Tax Collection Through Jan. Up $672M From Last Year

    New Jersey's total major revenue collection from July through January beat last year for the same time frame by $672 million, according to a report by the state Department of the Treasury.

  • February 18, 2025

    NY Tax Collections Through Jan. Up $6.6B, Dept. Says

    New York's tax collection from April through January outpaced last year during the same period by roughly $6.6 billion, according to the state Department of Taxation and Finance.

  • February 18, 2025

    Wis. Assembly Bill Proposes No Tax On Tips

    Wisconsin wouldn't tax tips earned by employees under a bill introduced in the state Assembly.

  • February 14, 2025

    8 Things Attys Should Know About Conn.'s $55B Budget

    Connecticut Gov. Ned Lamont's two-year budget for the years 2026 and 2027 includes drug price limits, an expansion of the state's unfair trade practices act, key changes to hospital ownership laws and slots for 13 new judges.

  • February 14, 2025

    State Lawmakers Eye Tighter Restrictions On Hemp Products

    Legislators in multiple states have introduced legislation aimed at regulating or restricting the manufacture and sale of products containing intoxicating cannabinoids derived or synthesized from federally lawful hemp.

  • February 14, 2025

    Miss. House Bill Would Exclude Tips From Income Tax

    Mississippi would exclude workers' tips from the state income tax under a bill introduced in the state House of Representatives.

  • February 14, 2025

    Ark. Bill Would Exempt Broadband Equipment From Sales Tax

    Arkansas would exempt machinery and equipment used to produce broadband service from sales and use tax under a bill introduced in the state House of Representatives.

  • February 14, 2025

    NYC Transfer Tax Applies To Sale Of College Property

    The sale of a college property held by an LLC cannot avoid New York City's real property transfer tax, the city's Department of Finance said in a letter ruling, concluding that the deal structure prevented exemption from the tax.

Expert Analysis

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

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