State & Local

  • March 07, 2025

    Md. Panel Wants More Info On Digital Ad Tax Appeal Bill

    A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.

  • March 07, 2025

    Kansas Tax Collection Through Feb. Beat Estimates By $216M

    Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.

  • March 07, 2025

    DC To Require Federal Returns From Wealthier Taxpayers

    The District of Columbia will require individual and corporate taxpayers exceeding certain income thresholds to submit copies of their federal income tax returns along with their district returns, according to the district's Office of Tax and Revenue.

  • March 07, 2025

    SD General Fund Revenues Through Feb. Up $2M

    South Dakota's general fund revenue from July through February beat estimates by nearly $2.2 million, according to a report by the state Bureau of Finance and Management.

  • March 07, 2025

    Taxation With Representation: Kirkland, Wachtell, Skadden

    In this week's Taxation With Representation, Walgreens Boots Alliance goes private via a deal with Sycamore Partners, Honeywell buys Sundyne from Warburg Pincus, and Jazz Pharmaceuticals acquires Chimerix.

  • March 07, 2025

    Colo. Panel OKs Tax Credit To Woo Sundance Festival

    Colorado would provide up to $34 million in tax credits to attract the Sundance Film Festival to the state under a legislative package approved by a state House of Representatives committee Friday.

  • March 07, 2025

    Minn. Bill Seeks To Subtract OT, Tips, Bonuses From Income

    Minnesota would allow taxpayers to subtract the amount of overtime pay, tips and bonuses earned from their gross income under a bill introduced in the state Senate.

  • March 07, 2025

    Minn. Bills Seek Sales Tax Break For Home Construction

    Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.

  • March 07, 2025

    Minn. House Bill Seeks New Top Tax Bracket For High Earners

    Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.

  • March 07, 2025

    How A Showcase Prosecution Collapsed For New Jersey's AG

    New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.  

  • March 06, 2025

    Mich. Republicans Seek Lasting Automatic Income Tax Cuts

    Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.

  • March 06, 2025

    Wyoming Creates Partial Property Tax Break For Homeowners

    Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.

  • March 06, 2025

    Minn. Panel OKs Sales Tax Break For Broadband Gear

    Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.

  • March 06, 2025

    Iowa Total Receipts Through Feb. Drop $239M

    Iowa's total receipts from July through February lagged behind last year's collections during the same time frame by $239 million, according to the state Department of Management.

  • March 06, 2025

    Minn. Panel Advances $3.8B Income Tax Rate Cut Package

    Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.

  • March 06, 2025

    Minn. Couple Can't Claim $105K Deduction, High Court Affirms

    A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled. 

  • March 06, 2025

    La. Tax Break Doesn't Apply To Apartment's Affordable Units

    The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled. 

  • March 06, 2025

    Ark. General Revenues Through Feb. Up $105M Over Estimate

    Arkansas general revenue collection from July through February beat forecasts by $105 million, according to a report by the state's Department of Finance and Administration.

  • March 06, 2025

    Trump's Value-Added Tax Focus In Tariff Plan Stirs Angst

    President Donald Trump's call to target value-added taxes in his reciprocal tariff plan could distort global supply chains and create additional burdens for U.S. companies, contrary to his stated goals of lowering prices for consumers and boosting business, experts told Law360.

  • March 06, 2025

    Ohio Board Affirms Tax Withholdings Owed By Water Co.

    An Ohio spring water company is liable for a $336,000 assessment for incorrect withholdings of employee income taxes over two decades, a state tax appeals board said Thursday, rejecting the company's arguments that the state wrongly calculated the liability.

  • March 06, 2025

    Mass. Tax Collections Through Feb. Beat Estimates By $688M

    Massachusetts' tax collection from July through February outpaced estimates by $688 million, according to the state Department of Revenue.

  • March 06, 2025

    Minn. Tax Court Upholds $1.2M Lake House Value

    A Minnesota homeowner's action to lower the $1.2 million tax valuation of his home was rejected by the state tax court, which said he failed to overcome the presumed validity of the assessment.

  • March 05, 2025

    NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim

    New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.

  • March 05, 2025

    Wyo. Expands Sales Tax Break For Power Used In Transport

    Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.

  • March 05, 2025

    Nixon Peabody Hires Former Sheppard Mullin Partner In NY

    Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.

Expert Analysis

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

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