State & Local
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February 25, 2025
Minn. Bill Would Allow Subtraction Of OT Pay From Income
Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.
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February 25, 2025
Big Data Tax Break Would Spur Investment, Minn. Panel Told
A Minnesota sales tax exemption for large-scale data centers would attract enormous investment to the state, business groups and union representatives said Tuesday in support of legislation advanced by a state Senate panel but opposed by environmental groups and others.
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February 25, 2025
ND General Fund Revenue Up $67M From Forecast
North Dakota's general revenue from the start of the biennium in July 2023 through January outperformed forecasts by $67 million, according to the state Legislative Council.
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February 25, 2025
Ind. Religious Group's Property Wrongly Denied Tax Break
An Indiana religious organization was wrongly denied a tax exemption for a property that was used to carry out some of the group's ministries, the state Board of Tax Review said, disagreeing with the local assessor's determination.
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February 25, 2025
Wyo. Clarifies Who's A Vendor For Use Tax Purposes
Wyoming has clarified who is considered a vendor in the business of selling tangible personal property that is subject to use tax as part of a bill signed by the governor.
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February 25, 2025
Ohio House Bill Seeks To Bar Taxes On Crypto Payments
Ohio would prevent government entities from imposing a tax on cryptocurrencies used as a method of payment for goods and services under a bill introduced in the state House of Representatives.
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February 25, 2025
Miss. Senate Bill Would Exempt Diapers From Tax
Mississippi would exempt baby diapers and formula from sales tax under a bill introduced in the state Senate.
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February 24, 2025
Justices Won't Hear Challenge To Colo. Tax Ballot Title Law
The U.S. Supreme Court on Monday let stand a ruling by the Tenth Circuit that a Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech.
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February 24, 2025
Ore. Medical Clinics Need Tax Break, Panel Told
An Oregon proposal to create an exemption from corporate tax for healthcare payments from Medicare and other government sources would help mitigate the financial challenges facing providers, representatives of medical and business groups told a state Senate panel Monday.
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February 24, 2025
Calif. Assembly Bill Aims To Exclude Tips From Income Tax
California would provide a personal income tax exclusion for tips as part of a bill introduced in the state Assembly.
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February 24, 2025
Osage Reservation Boundary Case Is Meritless, Court Told
Oklahoma Tax Commission officials are urging a federal district court to dismiss a motion by the Osage Nation that seeks acknowledgment of its reservation's continued existence, arguing that the decades-old case arises out of the tribe's attempt to avoid state taxation of its members.
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February 24, 2025
4 Things Attys Should Know About Pennsylvania's Budget
Pennsylvania Gov. Josh Shapiro heads into the 2025-2026 budget year proposing to spend $51.5 billion, with corporate tax cuts and tax credit reforms bolstered by regulating so-called skill games, legalizing recreational cannabis and replacing an industry-opposed, multistate carbon cap-and-trade program with one run solely by Pennsylvania.
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February 24, 2025
Wyo. Legislature OKs Clarification Of Vendors Subject To Tax
Wyoming would clarify who is considered a vendor in the state required to collect and remit sales tax under a bill passed in the Senate and sent to the governor.
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February 24, 2025
Wyo. Lawmakers OK Boosted Tax Exemption For Biz Property
Wyoming would increase a property tax exemption for businesses' personal property under a bill approved by state lawmakers and headed to the governor.
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February 24, 2025
Maine Revenue Through Jan. Rises By $241M
Maine's revenue collection from July through January beat last fiscal year's total for the same period by $241 million, according to a report by the state's finance department.
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February 24, 2025
SC General Revenue Collections Up $849M Through Jan.
South Carolina's general fund revenue from July through January outpaced collections during the same period last fiscal year by $849 million, according to the state Board of Economic Advisors.
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February 24, 2025
Idaho Revenue Through Jan. Down $12M From Forecasts
Idaho's general revenue collection from July through January fell short of forecasts by roughly $12 million, according to a report by the state's Division of Financial Management.
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February 24, 2025
Minn. Tax Court Boosts Parking Lot Value, Citing Own Error
The Minnesota Tax Court boosted its previous valuation of a Minneapolis parking lot, agreeing with a county assessor that it erred when it allowed a downward adjustment to its previous finding.
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February 24, 2025
Md. House Panel OKs Cannabis Tax Exemption For Nurseries
Cannabis sales between nurseries and licensed cannabis businesses would be exempt from Maryland's 9% tax under legislation passed Monday by the state House Ways and Means Committee.
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February 21, 2025
Mich. Pot Cos. Say Grand Rapids' Equity Fees Are Illegal
A group of cannabis companies is suing the city of Grand Rapids in Michigan state court, saying it is illegally charging them millions in fees through its social equity program.
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February 21, 2025
Ohio Board Rejects Dollar Bank's Apportionment Challenge
The Ohio Board of Tax Appeals ruled that it couldn't allow Dollar Bank to obtain a financial institutions tax refund by applying an alternative apportionment method, saying the board lacked jurisdiction to address the company's constitutional challenge to the tax's structure.
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February 21, 2025
The Tax Angle: ABA Midyear Tax Meeting
With a lack of government officials attending the American Bar Association's midyear tax meeting, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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February 21, 2025
Calif. Sourcing Rules Ready To Drop, But Questions Remain
A key set of market-based sourcing rules for California is finally nearing completion after eight years of work, but significant questions remain as to how they will be administered, including whether they can be applied retroactively.
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February 21, 2025
W.Va. Senate Bill Seeks To Exclude Tips From Taxes
West Virginia would allow residents to deduct tipped wages from their federal adjusted gross income under a bill introduced in the state Senate.
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February 21, 2025
Md. Senate OKs Tax Break For Service Station Conversions
Certain retail service stations in Maryland converted to other uses would be eligible for local property tax breaks under legislation approved by the state Senate and sent to the House.
Expert Analysis
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
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.
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3 Leadership Practices For A More Supportive Firm Culture
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.
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Going The Extra Miles: SALT In Review
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.