State & Local

  • March 11, 2025

    NY Lawmakers Pitch Tax Hikes, Retaining Entity Tax Deadline

    New York would raise the state's top personal and corporate income tax rates in budget plans that state lawmakers released that varied from certain elements of Gov. Kathy Hochul's budget proposal, including by eschewing Hochul's suggestion to push back the annual election date for entity-level taxes.

  • March 11, 2025

    With Guardrails, AI Is A Valuable Tax Tool, Tax Pros Say

    Relevance of artificial intelligence in the tax world is expanding rapidly, and individuals and businesses should consider using it as long as cautions and guidelines are in place, tax professionals who have adopted the technology said Tuesday.

  • March 11, 2025

    12 Govs. Assert States' Sovereignty Against CTA In 5th Circ.

    A dozen Republican governors, led by Georgia Gov. Brian Kemp, urged the Fifth Circuit to maintain a nationwide block of enforcement of the Corporate Transparency Act, arguing the law undermines the traditional authority states have to regulate businesses.

  • March 11, 2025

    Ohio High Court Orders City Tax Question To Appear On Ballot

    An Ohio county board of elections disregarded state law when it stopped a city's proposed extension of an additional income tax levy from appearing on a ballot, the state Supreme Court ruled Tuesday.

  • March 11, 2025

    Carlton Fields Tax Ace Jumps To Trenam Law In Fla.

    Florida's Trenam Law has added a past chair of the tax section of the state bar after her 25-year stint at Carlton Fields PA.

  • March 11, 2025

    NY High Court Judges Quiz Attys On Scope Of Information Tax

    New York Court of Appeals judges wrestled Tuesday with whether a lower court correctly found that a research company's measuring of the effectiveness of advertising campaigns constituted taxable information services, with the chief judge pondering whether the ruling could render legal services taxable.

  • March 11, 2025

    Minn. General Revenues In Feb. $116M Ahead Of Forecasts

    Minnesota's general revenue collection in February exceeded budget forecasts by $116 million, according to a report by the state Department of Management and Budget.

  • March 11, 2025

    Indiana Tax Collection Through Feb. Beats Estimate By $151M

    Indiana's general revenue collection from July through February outpaced forecasts by $151 million, according to a report from the State Budget Agency.

  • March 11, 2025

    Calif. Revenues Through February Up $4.3B From Forecast

    California's revenue collection from July through February outpaced estimates by $4.3 billion, according to a report by the state Comptroller's Office.

  • March 11, 2025

    Minn. Panel Advances Flat Tax On Charitable Gambling

    Minnesota would reduce its tax rate on receipts of lawful gambling conducted by charitable institutions to a flat 5% under legislation advanced Tuesday by a House Committee.

  • March 11, 2025

    Wis. Senate Prez Rejects Gov.'s Proposed High-Earner Tax

    The president of the Wisconsin Senate rejected the governor's budget proposals, which include a new income tax bracket for high earners and a property tax freeze, saying Republicans would take the lead in crafting tax policy in this year's budget.

  • March 11, 2025

    Utah Lawmakers OK Min. Tax Rate Consensus Certification

    Utah would require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill approved by state lawmakers and headed to the governor.

  • March 11, 2025

    Ore. House Panel OKs Boosting Film Fund Tax Credit

    Oregon would boost the amount of tax credits available to those who donate to a state fund promoting the production of films and other media under legislation approved unanimously by a legislative panel.

  • March 10, 2025

    Cutting IRS Staff May Shift Audit Burden To States, Pros Say

    A possible cut in half of the number of Internal Revenue Service employees, floated by President Donald Trump's administration, could profoundly affect state tax administration, particularly if states become more responsible for auditing federal taxable income, tax pros said Monday.

  • March 10, 2025

    Texas Committee Weighs Financial Transactions Tax Ban

    Texas would have voters decide whether to prevent the state from taxing securities transactions under a joint resolution that would put the state on the road to becoming a global capital market, its sponsor told the House Ways and Means Committee on Monday.

  • March 10, 2025

    Ariz. Power Co. Asks Justices To Review Tax On Tribal Plant

    An energy company asked the U.S. Supreme Court to review Arizona court decisions that said a power plant it owns on tribal land is subject to property taxes, arguing that privately owned improvements located on Native American reservations are exempt from state and local taxes.

  • March 10, 2025

    Utah Lawmakers OK Tax Break For Energy Facility Operators

    Utah would provide a sales and use tax exemption for operators of facilities that manufacture energy storage devices or equipment under a bill passed by state lawmakers and headed to the governor.

  • March 10, 2025

    SC Court Should Reverse $7.7M Assessment, Mastercard Says

    The South Carolina Appeals Court should rely on precedent when determining Mastercard's income-producing activity in the state and reverse an administrative law judge's determination upholding a $7.7 million corporate income tax assessment, the company told the court.

  • March 10, 2025

    Colo. Proposal Seeks Taxpayer Votes On New State Fees

    Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.

  • March 10, 2025

    Tax Pro Rejoins Norton Rose From Reed Smith In Houston

    Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.

  • March 10, 2025

    Colo. House OKs County Lodging Tax Rate Increases

    Colorado would increase the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.

  • March 10, 2025

    Colo. Court Affirms Property Tax Valuation For Partial Build

    A partly built commercial building in Colorado was properly valued by a county board of equalization, as the state doesn't have an exemption for partial builds, a state appeals court ruled.

  • March 10, 2025

    Idaho Cuts Flat Income Tax Rate For Individuals, Corporations

    Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.

  • March 10, 2025

    Colo. Senate Panel OKs Suspending Interim Tax Committees

    Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.

  • March 07, 2025

    Grand Rapids Moves Social Equity Fee Dispute To Fed. Court

    The city of Grand Rapids, Michigan, is looking to push into federal court a state lawsuit filed by cannabis companies looking to upend the fees, fines and residency requirements of the municipality's social equity program, arguing Friday that their claims all touch on federal issues.

Expert Analysis

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

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