State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
April 16, 2025
Miss. Revenue Collection Through March Sinks $18M
Mississippi's general revenue collection from July through March dropped $18 million from the total for the same period last fiscal year, the state Department of Revenue reported.
-
April 16, 2025
Ohio House Bill Would Allow Biz Tax Credit For Parental Leave
Ohio employers would be able to claim a nonrefundable income tax credit for parental leave benefits offered to employees under a bill introduced in the state House of Representatives.Â
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
Expert Analysis
-
Texas Ethics Opinion Flags Hazards Of Unauthorized Practice
The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.
-
How To Clean Up Your Generative AI-Produced Legal Drafts
As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.
-
A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue
The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.
-
Industry Self-Regulation Will Shine Post-Chevron
The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.
-
3 Ways Agencies Will Keep Making Law After Chevron
The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.
-
Atty Well-Being Efforts Ignore Root Causes Of The Problem
The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.
-
Less Power To The People: SALT In Review
Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Unpacking The Circuit Split Over A Federal Atty Fee Rule
Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.
-
6 Tips For Maximizing After-Tax Returns In Private M&A Deals
With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.
-
After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1
The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.
-
Recruitment Trends In Emerging Law Firm Frontiers
BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.
-
Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
-
How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.