State & Local
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April 16, 2025
Ala. House Panel OKs Remote Worker Tax Exemption
Certain workers who spend 30 days or less per year performing their duties in Alabama would be exempt from the state's income tax under a bill approved Wednesday by the state House Ways and Means Education Commitee.
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April 16, 2025
Neb. Revenue Falls $12.7M Short Of Estimate
Nebraska's general fund revenue collection from July through March totaled $12.7 million less than an estimate for the period, according to a report by the state Department of Revenue.
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April 16, 2025
NY Tax Collections In Fiscal Year Up $11B Over Previous
New York's tax collections from April through March beat last year's revenue by roughly $11 billion, the state Department of Taxation and Finance reported.
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April 16, 2025
NJ General Revenue Collection Through March Up $1.6B
New Jersey's revenue collection from July through March outpaced collections last year by $1.6 billion, the state's Department of the Treasury reported.
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April 15, 2025
CarMax's Intercompany Deals Assailed In SC Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and thus its tax burden in South Carolina, the state's tax agency told an appeals court, arguing that because of this distortion, the state was correct in requiring CarMax to use an alternative apportionment method.
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April 15, 2025
Georgia Cuts Income Tax Rates, Offers Rebates
Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.
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April 15, 2025
La. House Panel OKs Changes To Drop Shipment Sourcing
Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.
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April 15, 2025
Ind. Boosts Business Property Tax Exemption
Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.
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April 15, 2025
Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation
A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.
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April 15, 2025
Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer
A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.
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April 15, 2025
Mo. House OKs Earnings Tax Break In Opportunity Zones
Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.
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April 15, 2025
NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says
New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.
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April 15, 2025
DC Maintains, Expands Tax Exemptions For NBA, NHL Arena
The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.
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April 15, 2025
La. Panel Advances New Measure To Eliminate Inventory Tax
Louisiana voters would be offered another chance to permit local governments to eliminate inventory taxes under legislation the state House tax-writing committee approved Tuesday, less than a month after voters defeated a more comprehensive measure that included a similar proposal.
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April 15, 2025
Tenn. Delays State Tax Filing Deadlines After Storms
Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.
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April 15, 2025
La. House Panel Votes To Ban Class Suits Against Tax Agency
Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.
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April 15, 2025
Arkansas House Panel OKs Ending Sales Tax On Groceries
Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.
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April 14, 2025
The Tax Angle: TCJA Lobbying, IRS Staff Cuts
From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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April 14, 2025
Ark. Expands Sales And Use Tax Exemption For Data Centers
Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.
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April 14, 2025
NC Tax Revenue Collection Through March Up $476M
North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.
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April 14, 2025
Ohio Revenues Through March Beat Estimates By $297M
Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.
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April 14, 2025
Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers
Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.
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April 14, 2025
Indiana General Revenues Through March Up By $153M
Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.
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April 14, 2025
Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate
Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.
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April 14, 2025
Ala. High Court Says Condo Incorrectly Classified
An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.
Expert Analysis
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Judicial Independence Is Imperative This Election Year
As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.
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Spartan Arbitration Tactics Against Well-Funded Opponents
Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.
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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Litigation Inspiration: A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.
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How Firms Can Ensure Associate Gender Parity Lasts
Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.
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NY Shouldn't Pair 421-a Restoration And Good Cause Eviction
The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.
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7 Common Myths About Lateral Partner Moves
As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.
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DC's Housing Tax Break Proposal: What's In It, What's Missing
Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.
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Location, Location, Location: SALT In Review
From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Pointers For Attys To Build Trust, Credibility On Social Media
In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.