State & Local
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June 04, 2025
Senate May Clash With House On SALT Cap, Energy Credits
Senate Republicans are working to finalize the chamber's version of the House's nearly $4 trillion tax bill, and the Senate's bill is likely to conflict with the House's over proposed changes to the state and local tax deduction and green energy credits.
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June 04, 2025
Calif. OTA OKs $300K Penalty On Deutsche Bank
Deutsche Bank did not show cause to have a California tax agency abate more than $300,000 in penalties for the 2021 tax year, the state's Office of Tax Appeals ruled.
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June 04, 2025
Mo. Appeals Court Upholds City Tax On REIT's Rental Income
Healthcare real estate investment trust Ventas Inc.'s receipt of rental income earned from four medical office buildings in Kansas City, Missouri, is a business activity subject to the city's earnings tax, the Missouri Court of Appeals ruled, affirming a lower court decision.
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June 04, 2025
Boston Condo Owned By LLC Wins Partial Exemption
A Boston condominium owned by a single-member limited liability company is eligible for a partial tax exemption as a primary residence, the Massachusetts Appellate Tax Board said in an opinion released Wednesday, reversing the determination of the city board of assessors.
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June 04, 2025
Wis. Court Says PL 86-272 Can't Shield Fla. Travel Co.
A Florida-based travel service can't claim P.L. 86-272聽barred Wisconsin's taxation of the company's activities in the state, a Wisconsin appeals court ruled, backing a corporate income and franchise tax assessment by the state's tax agency.
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June 04, 2025
Ohio Justices Told State Tax Commish Overvalued Pipeline
The Ohio tax commissioner overvalued a pipeline, and the state tax appeals board erred in adopting that valuation instead of coming up with its own value, a pipeline company told the Ohio Supreme Court on Wednesday.
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June 04, 2025
Mass. Board Upholds Home Value Despite Owner's Claims
A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.
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June 04, 2025
Ohio Justice Questions School Board's Tax Appeal Claim
An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.
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June 04, 2025
Texas Revenue Through May Up 2.4% From Last Year
Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.
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June 04, 2025
Fla. Net Revenue Through April Beat Estimates By $276M
Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.
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June 04, 2025
Ore. Ride-Hailing Driver Partly Denied Mileage Deductions
An Oregon ride-hailing driver who contracted with Uber, Lyft and others is not eligible for certain income tax deductions for vehicle mileage because he did not provide the required documentation, the state's tax court ruled.
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June 04, 2025
Nev. Creates Rules For Cannabis Sellers' Tax Compliance
Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.
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June 03, 2025
Mich. To Handle Collection Of Flint's City Income Tax
The Michigan Treasury Department will handle filings and payments of the聽city of Flint's income tax聽starting in 2027 under an agreement with the city, the department announced Tuesday.
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June 03, 2025
Ohio GOP Budget Plan Includes Flat Income Tax
Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.
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June 03, 2025
Calif. OTA Rules Against S Corp. Owner On R&D Credit
A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2025
Calif. OTA Denies Video Game Exec's Bad Debt Deduction
A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.
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June 03, 2025
Texas Gives Some Property Owners More Time To Pay Taxes
Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.
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June 03, 2025
Ind. Cities Can't Tax Streaming Video, Court Says
Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.
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June 03, 2025
DC Judge Agrees To Pause Tariff Injunction
A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.
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June 03, 2025
Montana Revenues Through May Up $43M, Dept. Says
Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.
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June 03, 2025
Oregon Sen. OKs Extending Brownfields Property Tax Break
Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.
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June 03, 2025
Okla. To Cut Top Income Tax Rate, Reduce Brackets
Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.
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June 03, 2025
Ark. Revenue Through May Tops Forecast By $17M
Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.
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June 03, 2025
Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute
A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.
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June 03, 2025
The Law360 400: A Look At The Top 100 Firms
A rebound in client work sent the nation鈥檚 largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.
Expert Analysis
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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.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they鈥檒l need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at聽Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step 鈥� framing the governing standard at the outset, and clarifying why they meet that standard 鈥� which has benefits for both the drafter and reader, says Luke Andrews聽at聽Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series 鈥淭ed Lasso鈥� 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.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
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.
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Reading Between The Lines Of Justices' Moore Ruling
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.