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State & Local

  • May 29, 2025

    RI Senate Panel Weighs Wealth Tax, Surtax To Fix Budget Gap

    Rhode Island Democrats backed a plan Thursday to create a surtax for high-income earners and a wealth tax as potential fixes for a budget gap, while Republicans pushed for a plan to require that any annual tax surplus go toward refunds.

  • May 29, 2025

    DC Court Blocks Trump's Tariffs As Overreach Of Power

    The International Emergency Economic Powers Act does not empower the president to impose tariffs, the D.C. federal district court said Thursday, ruling that President Donald Trump's global levies are unlawful and barring his administration from enforcing them on two toymakers who challenged the policies.

  • May 29, 2025

    Ore. Extends Tax Breaks For Affordable Housing Development

    Oregon will delay the expiration of three property tax breaks intended to help the development of affordable housing under legislation signed by Democratic Gov. Tina Kotek.

  • May 29, 2025

    Texas To Exempt All Intangible Personal Property From Tax

    Texas will exempt all intangible personal property from property tax under a bill signed by Gov. Greg Abbott.

  • May 29, 2025

    Ind. Man Doesn't Owe Use Tax On Vehicle Title Transfer

    An Indiana man does not owe use tax on a change in title of a vehicle from his business to himself, the state Department of Revenue ruled.

  • May 29, 2025

    Texas Bars Some Property Tax Hikes Above Voter-OK'd Rates

    Texas will prohibit school districts from adopting property tax rates above voter-approved thresholds in response to a natural disaster if voters previously rejected a similar proposed rate increase, under a bill signed by Gov. Greg Abbott.

  • May 29, 2025

    NY Says Fulfillment Service Buyer Not Liable For Sales Tax

    An out-of-state online retailer's use of a third party to conduct fulfillment services on its behalf doesn't render it a vendor for New York state sales and use tax purposes, the New York Department of Taxation and Finance said.

  • May 29, 2025

    NY Says Marketing Co.'s Charges For App Access Are Taxable

    A multilevel marketing company must collect sales tax on monthly charges to distributors for access to its mobile application software and a bundle of online products, the New York Department of Taxation and Finance said.

  • May 29, 2025

    NY Sales Tax Applies To Firm's Investment Systems Sales

    New York sales tax applies to a financial services firm's sales of investment and risk management systems because the systems constitute prewritten computer software, the state Department of Taxation and Finance said.

  • May 29, 2025

    NY Tax Doesn't Apply To Job Search Platform

    New York sales tax does not apply to a company's web-based job search and posting platform because the service is not considered a sale of tangible property or information services, the state Department of Taxation and Finance said.

  • May 29, 2025

    Indiana Tax Department Reverses Financial Co.'s NOL Denial

    An Indiana-based financial institution was wrongly denied its net operating loss carryforward, which resulted in an additional tax assessment, the Department of State Revenue said in a letter of finding.

  • May 29, 2025

    Oregon Allows Associations Standing In State Tax Court

    Oregon associations and organizations will be able to seek declaratory relief in state tax court on behalf of their aggrieved members under legislation signed by the governor.

  • May 29, 2025

    Del. Delays Start Of Tax Agency Trade Name Filing Process

    Delaware delayed the effective date of legislation allowing companies doing business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue under a bill signed by the governor.

  • May 28, 2025

    Judge Shields NY Congestion Pricing From Feds' Threats

    New York's congestion pricing program can keep running at least through the fall, after a federal judge on Wednesday signaled that the U.S. Department of Transportation likely overstepped its authority by purportedly terminating a federal agreement that gave congestion pricing the green light.

  • May 28, 2025

    4 Big Questions Raised By International Retaliatory Tax In GOP Bill

    Republicans' evolving international retaliatory tax proposal has been viewed as an effort to influence foreign tax regimes and as a possible tool in global tax and trade talks, but it has sparked concerns that it could escalate a trade war or otherwise hurt the U.S. economy. Here, Law360 explores four questions raised by the proposal.

  • May 28, 2025

    $3.9 Trillion Price Tag On House Budget Bill's Tax Provisions

    Tax provisions included in the House-passed budget reconciliation bill that would extend and make permanent many provisions in the 2017 tax overhaul would cost $3.9 trillion over the next decade, according to a report released Wednesday by the Joint Committee on Taxation.

  • May 28, 2025

    Exec Asks Mass. Justices To Review $4.7M Stock Tax Case

    A couple who moved out of Massachusetts should not owe state tax on a $4.7 million capital gain from sales of stock in a company one of the pair co-founded in the state, they told the state's highest court.

  • May 28, 2025

    South Carolina Clarifies New Jobs Tax Credit

    The amount of a new jobs tax credit that a South Carolina taxpayer claims cannot be more than 50% of that taxpayer's liability, the state Department of Revenue clarified in draft ruling released Wednesday. 

  • May 28, 2025

    Mo. Gov. Seeks Tax Break For Home Insurance Deductibles

    Missouri's governor called a special session for state lawmakers to pass legislation allowing a tax deduction for insurance policy deductibles incurred when homes are damaged by severe weather.

  • May 28, 2025

    Texas Voters To Decide On Raising Homestead Tax Exemption

    Texas voters will decide if the state should amend its constitution to increase the state's homestead property tax exemption from $100,000 to $140,000 under a Senate joint resolution approved by state lawmakers and filed with the Texas secretary of state.

  • May 28, 2025

    Hawaii Raises Transient Lodging Tax To Fight Climate Change

    Hawaii will increase its transient accommodation tax in 2026 and use the additional revenue to fund climate change mitigation efforts in the state under a bill signed by the governor.

  • May 28, 2025

    Alabama Sales Tax Applies To LLC's Plane Lease

    An Alabama limited liability company that bought an airplane and leased it to the company's single member must pay sales tax on the transaction because it was not a wholesale transaction, the state's Tax Tribunal ruled.

  • May 28, 2025

    Oregon Panel OKs Biz Tax Break On Wildfire Settlements

    Oregon companies would be allowed state tax subtractions for funds gained from civil judgments arising from wildfires under legislation approved Wednesday by a state Senate panel.

  • May 28, 2025

    Fried Frank Adds KPMG International Tax Ace In NY

    Fried Frank Harris Shriver & Jacobson LLP has hired a KPMG international tax group principal as a tax partner in New York.

  • May 28, 2025

    Neb. Tax Board Backs $1M Home Assessment

    The owner of a Nebraska home assessed at nearly $1 million failed to show that her property was overvalued, the state's tax board ruled, saying an appraisal report she submitted failed to account for differences between the homes used as comparables.

Expert Analysis

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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