State & Local
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April 18, 2025
Ore. Realtors Urge Panel To Reject Fees On Vacant Homes
Proposed legislation to allow local governments to impose fees on certain vacant homes would violate fundamental principles of property rights, Oregon Realtors told a state Senate panel.
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April 18, 2025
Del. House Bill Would Exempt Overtime Pay From Income Tax
Delaware would exempt eligible workers' overtime pay from state income tax under a bill introduced in the state House of Representatives.
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April 18, 2025
Trump Ousts New IRS Acting Chief Days After Appointment
The White House said Friday that President Donald Trump will appoint the U.S. Treasury Department's deputy secretary to be the acting IRS commissioner to replace a former special agent who was appointed to the role days before.
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April 18, 2025
Taxation With Representation: Davis Polk, Simpson Thacher
In this week's Taxation With Representation, Global Payments Inc. buys Worldpay from GTCR and FIS, Intel Corp. sells a stake in its Altera business to Silver Lake, KKR acquires OSTTRA from S&P Global and CME Group, and Canada's Capital Power Corp. nabs two U.S. natural gas power plants.
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April 18, 2025
Tenn. Revenue Through March Misses Estimate By $10.5M
Tennessee's total general revenue collection from July through March trailed a budget estimate by $10.5 million, according to a report by the state Department of Revenue.
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April 18, 2025
Idaho Revenues Through March Fall $144M From Forecasts
Idaho's general fund revenue collection from July through March underperformed estimates by $144 million, according to a report by the state Division of Financial Management.
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April 18, 2025
Utah General Revenue Collection Through March Up $428M
Utah's general fund revenue collection from July through March outpaced collections made during the same period last year by $428 million, the State Tax Commission said Friday in its monthly report.
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April 18, 2025
IRS Outlines Plan To Advance Whistleblower Program
The Internal Revenue Service released an operating plan for its whistleblower program Friday, saying it aims to enhance the claim submission process, safeguard whistleblower information and keep whistleblowers informed on the status of their claims.
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April 17, 2025
NY High Court Upholds Tax On Co.'s Ad Analysis Service
A research company's service that measures the effectiveness of advertising campaigns qualifies as a taxable information service, New York's highest court ruled Thursday, upholding a roughly $2.3 million state sales tax assessment against the business.
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April 17, 2025
Harvard Says No Grounds For IRS To Deny Tax-Exempt Status
Harvard University said Thursday that there is no legal basis to rescind its tax-exempt status amid an investigation by President Donald Trump's administration into whether the university has violated the terms of that status.
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April 17, 2025
Ind. To Cut Income Taxes In 2030 If State Meets Revenue Goal
Indiana will lower its individual adjusted gross income tax rate starting in 2030 if certain revenue targets are met under a bill signed by the governor.
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April 17, 2025
Mich. Bill Would Lower Taxes If Legislative Seats Left Vacant
Michigan would provide income tax deductions to residents who live in state districts with legislative vacancies for certain periods of time under a bill introduced in the state House of Representatives.
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April 17, 2025
Colorado Lawmakers OK Suspending Tax Interim Panels
Colorado would suspend the activities of a pair of interim tax policy panels this year, along with other committees, under legislation approved by lawmakers.
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April 17, 2025
Ala. Tribunal Says Store Owner Owes Sales Tax Assessment
An Alabama convenience store owner owes sales tax liability assessed by the state Department of Revenue after failing to prove the department incorrectly applied a 35% markup to the store's purchases to calculate its sales, the state Tax Tribunal ruled.Â
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April 17, 2025
Wis. Bill Proposes Tax Break For Video Game Development
Wisconsin would create a refundable income and franchise tax credit for video game production under a bill introduced in the state Senate.
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April 17, 2025
Indiana Extends Income Tax Credit For Film, Media Production
Indiana extended an income tax credit for eligible film and media production expenses by four years, established limits on the amount of credits that may be provided and authorized film and media producers to assign part of a credit to another taxpayer under a bill signed by the governor.
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April 17, 2025
Wis. Senate Bill Seeks Tax Credit For Rail Modernization
Wisconsin would create an income and franchise tax credit for railroads that make rail infrastructure and maintenance expenditures under a bill introduced in the state Senate.
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April 17, 2025
Calif. Court Says Co.'s Heart Monitors Are Not Tax-Exempt
A California company is not eligible for a $3.3 million refund of sales and use tax paid on heart monitoring devices because the devices aren't considered tax-exempt medicine, a state appeals court ruled.
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April 17, 2025
Ill. Revenues Beat Budget Forecasts By $192M
Illinois general revenue collection from July through March outpaced forecasts by $192 million, according to a report by the Governor's Office of Management and Budget.
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April 17, 2025
Okla. Total General Revenues Up $82M From Estimate
Oklahoma's general revenue collection from July through March outpaced forecasts by $82 million, according to a report by the state Office of Management and Enterprise Services.
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April 17, 2025
Colo. House Panel OKs Lowering Family Leave Premium
Colorado would lower the premium rate for its paid family medical leave insurance program next year under legislation passed by a state House of Representatives panel.
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April 16, 2025
NJ Tax Dept. Launches Mediation Program For Disputes
Businesses that have disputes with the New Jersey Division of Taxation will be able to consider resolving them with a new mediation program instead of going through a traditional controversy process, the division said in a bulletin.
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April 16, 2025
Ariz. Lawmakers OK Making Tax Dept. Report New Stances
Arizona would require its tax department to notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers under legislation passed Wednesday by the state House of Representatives.
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April 16, 2025
Ark. Lawmakers OK Income Tax Break For Biz Moves To State
Arkansas would create an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of a business's payroll for qualifying employees under a bill approved by state lawmakers and headed to Gov. Sarah Huckabee Sanders.
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April 16, 2025
NM Gov. Vetoes Bill Creating Quantum Facility Tax Credit
New Mexico's tax package proposing a new tax break for quantum facilities and reworking its earned income tax credit was vetoed by the governor.
Expert Analysis
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This Earth Day, Consider How Your Firm Can Go Greener
As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.
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Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues
Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Requiring Leave To File Amicus Briefs Is A Bad Idea
A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.
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4 Ways To Motivate Junior Attorneys To Bring Their Best
As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.
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Former Minn. Chief Justice Instructs On Writing Better Briefs
Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.
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Stay Interviews Are Key To Retaining Legal Talent
Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.
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Neb. Justices Should Weigh IRC Terms In Dividend Tax Case
Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.
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Strange But True, Here And There: SALT In Review
From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.