State & Local

  • June 27, 2024

    AG Says Trump Recusal Bid Relies On 'Distortion Of Facts'

    New York's attorney general says Donald Trump is relying on a "distortion of facts" in seeking to oust the judge who ordered the former president to pay $465 million in penalties in his civil fraud case.

  • June 27, 2024

    Conn. Lawmakers OK Tax Changes For Cars, Insurance Biz

    A Connecticut proposal to retool the state's motor vehicle tax regime in a bid to head off a potential tax increase, as well as change assessments on insurance companies, was passed by the state House on Thursday and next goes to the governor.

  • June 27, 2024

    Mich. Lawmakers OK Flexibilty For Remote Tribunal Hearings

    The Michigan Tax Tribunal would be allowed to hold remote hearings for residential property and small-claims matters at one party's request under a bill passed Thursday by the state Legislature.

  • June 27, 2024

    Mich. Senate OKs Fix For Potential Double Tax On Deliveries

    Michigan would allow certain marketplace facilitators of deliveries to deduct sales tax that they paid to sellers to avoid potential double-taxation issues under a bill approved by the state Senate.

  • June 27, 2024

    Ex-Skadden Tax Head And M&A Pro Joins Freshfields In NY

    Freshfields Bruckhaus Deringer LLP has added the former head of the tax practice at Skadden Arps Slate Meagher & Flom LLP as a partner this week, who brings to the role experience in deals like 21st Century Fox's $71 billion acquisition by Disney and the merger of T-Mobile and Sprint.

  • June 27, 2024

    Fla. County Owes Tax To Other County, Fla. Justices Rule

    The Florida Supreme Court ruled Thursday that counties are not immune from being taxed on properties they own in other counties, affirming a decision that said Pinellas County cannot claim sovereign immunity to duck taxes on property it owns in neighboring Pasco County.

  • June 27, 2024

    Ind. Tax Doesn't Apply To Practice's Supplement Purchases

    An Indiana medical practice should be refunded sales tax paid on purchases of dietary supplements because the practice was able to prove the purchases were made for resale, the state Department of Revenue ruled.

  • June 27, 2024

    Ind. Biz Wrongly Taxed For Sales To Leasing Co., Dept. Says

    An Indiana furniture retailer was wrongly assessed additional tax for sales it made to a leasing company, the state Department of Revenue said in a letter of finding.

  • June 26, 2024

    Conn. Senate OKs Changes To Tax On Cars, Insurance Cos.

    Connecticut would change how it values and taxes motor vehicles, exempt some businesses from interest on certain tax underpayments and change the calculation of assessments on insurance companies under emergency-certified omnibus legislation the state Senate passed Wednesday at the start of a special session.

  • June 26, 2024

    Repatriation Tax Ruling May Sway State Wealth Tax Debates

    The U.S. Supreme Court's upholding of the federal repatriation tax could indirectly affect state tax policy discussions, including by influencing consideration of wealth taxes and encouraging states to keep potential due process issues in mind when enacting tax legislation.

  • June 26, 2024

    Fiserv Co. Challenges Fla. Tax Sourcing Rules

    Fiserv entity Checkfree asked a Florida state court to throw out a $4 million corporate income tax assessment, arguing that revenue from its payment facilitation services should be sourced out-of-state where the services are performed.

  • June 26, 2024

    5th Circ. Affirms Block On ARPA Tax Rule For Texas, La., Miss.

    A Texas federal judge properly ruled that the federal government could not enforce a provision in the American Rescue Plan Act that prohibits states from using pandemic aid to offset tax cuts, the Fifth Circuit said.

  • June 26, 2024

    Maine's Revenue Through May Lags Estimates By $50M

    Maine's revenue collection from July through May missed budget estimates by roughly $50 million, according to the state Department of Administrative and Financial Services.

  • June 26, 2024

    Wis. Revenues Through May Outpace Last Year By $232M

    Wisconsin general revenue collection from July through May was $232 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • June 26, 2024

    Idaho Tax Revenue Through May Down $36M From Forecasts

    Idaho's revenue collection from July through May was $36 million lower than predicted, according to the state Division of Financial Management.

  • June 26, 2024

    Neb. Gov. Signals July Start To Property Tax Special Session

    Nebraska's governor announced his intent to call the state's unicameral Legislature into a special session starting July 25 to focus on what he described as a worsening property tax crisis.

  • June 26, 2024

    Ariz. General Revenues Through May Up $314M From Forecast

    Arizona's general revenue collection from July through May was $314 million higher than was forecast, according to the state Joint Budget Committee.

  • June 26, 2024

    Ore. Tax Court OKs Deduction For Horse Boarder's Biz Costs

    The owners of an Oregon horse boarding facility that lost money for eight years operated it with a profit motive, the state tax court ruled, allowing the couple a tax deduction for the business expenses sustained.

  • June 25, 2024

    Hawaii Adopts Fines For Excise, Rental Tax Reporting Failures

    Hawaii will impose fines for failures to comply with the reporting requirements of the state's general excise tax and transient accommodations tax laws as part of a bill signed by the governor.

  • June 25, 2024

    Hawaii Allows Tax Dept. To Serve Subpoenas Outside State

    Hawaii authorized its Department of Taxation to serve administrative subpoenas outside the state under a bill signed by the governor.

  • June 25, 2024

    Newsom Defends Calif. Tax Policy In State Of State Speech

    Gov. Gavin Newsom vigorously defended his state's fiscal policy Tuesday, declaring that California is not a high-tax state despite having the nation's highest overall individual income tax burden and highest gas tax.

  • June 25, 2024

    Bristol-Myers Fights NJ City's $4.6M Fee On Campus Upgrade

    Bristol-Myers Squibb asked the New Jersey Tax Court to reverse the state's upholding of a $4.6 million nonresidential development fee on renovations to buildings on a 91-acre campus, arguing the improvements were excluded from the levy.

  • June 25, 2024

    Hawaii Conforms To Fed. Code For Income, Estate Tax

    Hawaii conformed its income tax and estate and generation-skipping transfer tax laws to the federal tax code as amended through 2023 under a bill signed by the governor.

  • June 25, 2024

    Ohio Floats Rules Outlining Administration Of Cannabis Taxes

    The Ohio Department of Revenue published a proposed regulation outlining how the state will administer cannabis taxes, including assessment processes and recordkeeping requirements.

  • June 25, 2024

    Pa. Biz Group, Top Senate Tax Writer Oppose Biz Income Reg

    A proposed Pennsylvania regulation outlining what constitutes apportionable business income improperly suggests that the state could enforce combined reporting and ignore precedent limiting the taxation of multistate corporations, a business advocacy group and chair of the state Senate's tax-writing committee have argued.

Expert Analysis

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

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