State & Local

  • January 24, 2025

    Minn. Senate Bills Would Cut Metro Area Sales Taxes

    Minnesota would cut the Minneapolis-St. Paul metropolitan region's combined local 1% sales and use taxes, potentially scrapping the taxes altogether, under a pair of bills introduced in the state Senate.

  • January 24, 2025

    Ore. Bill Would Boost Tax Credit For Film Fund Donations

    Oregon would increase the total tax credit allowed for those who donate to the state's fund to promote the production of films and other media under legislation introduced in the state House.

  • January 23, 2025

    Mass. Gov. Seeks To Expand Taxation Of Nonresident Gains

    Massachusetts would apply what is known as the investee apportionment method to tax gains that nonresidents receive from sales of interest in pass-through entities located in the commonwealth under a budget proposal from Gov. Maura Healey.

  • January 23, 2025

    Md. Panel Questions Plan For Votes On All Taxes, Fees

    Maryland lawmakers on Thursday questioned the scope of a ballot measure proposed in the state House of Delegates to require legislative votes on all future tax and fee increases.

  • January 23, 2025

    Calif. Finalizes Regs To Implement Cannabis Excise Tax

    California made permanent a set of emergency regulations filed by the state Department of Tax and Fee Administration that implement the state's excise tax on cannabis, according to a notice published in the state's regulatory register.

  • January 23, 2025

    Corporate Transparency Law Remains Flanked By Threats

    The Corporate Transparency Act is facing threats across the branches of government despite the U.S. Supreme Court pausing a nationwide injunction on it Thursday, with another universal injunction in place, other court battles underway and some Republican lawmakers targeting the law.

  • January 23, 2025

    Minn. Tax Committee Advances Bill To Return Surplus Funds

    A proposal to create a constitutional amendment in Minnesota stipulating that surplus funds in future state budgets should be exclusively earmarked to provide tax relief was advanced by the state House Tax Committee on Thursday. 

  • January 23, 2025

    Ohio Senate Bill Seeks Flat Income Rate By 2026

    Ohio would flatten its two-bracket income tax system into a flat 2.75% tax rate by 2026 under a bill filed in the state Senate.

  • January 23, 2025

    Minn. Bill Would Allow Tax Break For New Housing Materials

    Minnesota would exempt materials used in the construction of new residential housing from state sales and use taxes under a bill introduced Thursday in the state Senate.

  • January 23, 2025

    Minn. Sen. Panel Advances Tax Break For Food Equipment

    Food service equipment in Minnesota would be exempt from sales and use taxes under a bill advanced in the state Senate Taxes Committee.

  • January 23, 2025

    Wis. Gov. Pitches Tax Break For Over-The-Counter Drugs

    Wisconsin's governor called for the elimination of sales tax on over-the-counter medications, urging Republicans and Democrats to work together to make sure taxpayers are charged fair prices for drugs.

  • January 23, 2025

    Ind. House Bill Would End State Income Tax In 2026

    Indiana would eliminate its flat income tax as of 2026 under a bill introduced in the state House of Representatives. 

  • January 23, 2025

    Ind. House Bill Floats Exemption For RVs Used Out Of State

    Indiana would exempt from its gross retail tax purchases of recreational vehicles and cargo trailers that are moved out of the state for registration and use as part of a bill introduced in the state House of Representatives.

  • January 23, 2025

    Ill. Bill Seeks Redevelopment Zones With Lower Tax Rates

    Illinois would authorize local governments to designate community redevelopment zones with reduced retailers' occupation and use tax rates under a bill introduced in the state Senate.

  • January 22, 2025

    'Unicorn Prosecution' Could Upend Legal Practice, Court Told

    Brown & Connery LLP partner William Tambussi told a New Jersey state judge Wednesday that the entire practice of law in the Garden State rests on his impending decision on the charges against him in the state's sweeping racketeering case targeting power broker George E. Norcross III, arguing that a lawyer has never been prosecuted for routine legal work.

  • January 22, 2025

    GOP, Dems From High-Tax States Push To Kill SALT Cap

    Republican and Democratic lawmakers from high-tax states said Wednesday that raising or eliminating the $10,000 cap on the state and local tax deduction would be essential to gaining their support for a bill to renew expiring Tax Cuts and Jobs Act tax breaks.

  • January 22, 2025

    Idaho Lawmakers OK Updated Conformity To Federal Tax Law

    Idaho would conform the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill passed by the state Legislature and headed to the governor.

  • January 22, 2025

    GOP Again Floats Reciprocal Taxes In Affront To Global Deal

    Republicans on the House Ways and Means Committee on Wednesday renewed their proposal for reciprocal taxes against countries that participate in an international minimum tax agreement, following up on President Donald Trump's rejection of the global accord.

  • January 22, 2025

    Kan. House Bill Would Create Film Production Credit

    Kansas would offer an income tax credit for qualifying film production under a bill introduced in the state House of Representatives.

  • January 22, 2025

    Minn. Panel Advances Limit On Tax Reassessments

    Minnesota would limit the authority of its tax department to issue revised assessments after providing erroneous information relied on by taxpayers under legislation advanced Wednesday by a state Senate committee.

  • January 22, 2025

    Hawaii Bill Aims To Cut Emissions By Increasing Oil Tax

    Hawaii would gradually raise the rate of its tax on petroleum in an attempt to curb greenhouse gas emissions under a bill introduced in the state House of Representatives.

  • January 22, 2025

    Wyden Urges National Standard For Hemp Regulation

    Sen. Ron Wyden, D-Ore., rallied on Wednesday for his bill that would beef up regulation of products with hemp-derived cannabinoids in order to protect consumers, particularly children.

  • January 22, 2025

    NY Assembly Bill Would Double Threshold For Mansion Tax

    New York would double the threshold at which properties incur an additional state 1% real estate transfer tax as part of a bill filed in the Assembly.

  • January 22, 2025

    Maine Bill Seeks New Income Tax Brackets On Higher Income

    Maine would raise income tax thresholds and create three new tax brackets, including a new top bracket levying an 8.2% tax on income over $500,000, under a bill introduced in the state House of Representatives.

  • January 22, 2025

    Hawaii House Bill Floats Tax Surcharge On Vacant Homes

    Hawaii would establish an excise tax surcharge on vacant residential homes under a bill introduced in the state House of Representatives.

Expert Analysis

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

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