State & Local
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February 20, 2025
Ariz. House Bill Seeks Minimum Corporate Income Tax
Arizona would impose a minimum corporate income tax for companies that have at least 50 employees under a bill introduced in the state House of Representatives.
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February 20, 2025
Tenn. Revenues Through Jan. Beat Budget Forecasts By $6M
Tennessee's general revenue collection from August through January outpaced budget forecasts by $6 million, according to a report from the state's Department of Finance and Administration.
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February 20, 2025
Ark. Senate Bill Would Lower Minimum Corp. Franchise Tax
Arkansas would reduce its minimum corporate franchise tax rate by $50 under a bill introduced in the state Senate.
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February 20, 2025
Ark. House Bill Would Increase Homestead Tax Credit
Arkansas would increase its homestead tax credit by $100 under a bill introduced in the state House of Representatives.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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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.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
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.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
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.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
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.