State & Local

  • February 04, 2025

    NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear

    New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.

  • February 04, 2025

    Colo. Senate OKs Sales Tax Audit Confidentiality Rules

    Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.

  • February 04, 2025

    Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year

    Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.

  • February 04, 2025

    Md. House Bill Seeks End To Corporate Tax Credits

    Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.

  • February 04, 2025

    Wis. Senate Bill Would Exempt Gun Safes From Sales Tax

    Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.

  • February 04, 2025

    Md. House Bill Would Allow Tax Credits For Local Newsrooms

    Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.

  • February 04, 2025

    Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains

    Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.

  • February 03, 2025

    Calif. Panel Affirms County's Sales Tax

    A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.

  • February 03, 2025

    Calif. OTA Denies Sales Tax Refund For Drug System Parts

    A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Texas Gov. Floats $10B Property Tax Relief Proposal

    Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief. 

  • February 03, 2025

    Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location

    Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.

  • February 03, 2025

    Iowa Justices Decline To Hear Capital Gains Deduction Case

    The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.

  • February 03, 2025

    Calif. Couple Can't Claim Biz Loss, OTA Says

    A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ill. Bill Seeks Tax Break For Megaproject Building Materials

    Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Ill. House Floats Income Tax Deduction Bill For Union Dues

    Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Calif. Couple's Stock Income Subject To State Tax, OTA Says

    A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ariz. Justices OK Energy Co.'s Depreciation In Tax Value Fight

    The depreciated value of a component of a power transmission company's facilities may be negative for purposes of calculating the property's tax value, the Arizona Supreme Court ruled, partly vacating an appeals court decision.

  • February 03, 2025

    Minn. Senate Bill Seeks Cuts To Corporate Income Tax Rate

    Minnesota would phase down its corporate franchise tax rate and its alternative minimum franchise tax rate over the next two years under a bill introduced in the state Senate on Monday.

  • February 03, 2025

    Iowa Couple Missed Chance For Solar Tax Credits, Judge Says

    An Iowa couple were properly denied solar energy tax credits because they failed to file their application for the credits on time, an administrative law judge ruled.

  • February 03, 2025

    RI House Bill Would Exempt Beer From Sales And Use Tax

    Rhode Island would exempt beer and malt liquors from the state's retail sales and use tax as part of a bill introduced in the state House of Representatives.

  • February 03, 2025

    Minn. Senate Bill Seeks Broadband Fiber Sales Tax Exemption

    Fiber and conduit purchased or leased in Minnesota by internet service providers would be exempt from state sales and use tax under a bill introduced in the state Senate on Monday.

  • February 03, 2025

    RI Bill Would Allow Taxes On College Endowments Over $1B

    Rhode Island would allow cities and towns to tax private university and college endowments of more than $1 billion under a bill introduced in the state House of Representatives.

  • January 31, 2025

    Dry Spell In High Court SALT Cases Leaves Gaps In Tax Rules

    A roughly six-year dry spell in significant state and local tax rulings from the U.S. Supreme Court has left some tax practitioners wanting for clarity about how dormant commerce clause precedent should be applied to cross-border transactions in the modern economy.

  • January 31, 2025

    The Tax Angle: TCJA Renewal Cost, ACA Credits, OMB Pick

    From a look at the budget impact of renewing the 2017 tax overhaul law to uncertainty surrounding the renewal of Affordable Care Act premium tax credits and the nomination of a new chief of the Office of Management and Budget, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • January 31, 2025

    Ga. Bill Seeks Homebuilding Sales Tax Break For Nonprofits

    Georgia would provide a sales and use tax exemption for property used by nonprofit organizations to build or repair affordable housing as part of a bill introduced in the state House of Representatives.

Expert Analysis

  • 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.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • 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.

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