State & Local
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June 10, 2025
Ohio Ministry Residence Loses Tax Break Over Worship Use
A residence owned by a Methodist campus ministry organization in Ohio is subject to property taxes because it isn't used exclusively for public worship, the state Board of Tax Appeals ruled.
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June 10, 2025
Iowa To Revoke Tax Breaks Due To Businesses' Mass Layoffs
Iowa would revoke a business's tax breaks awarded by the state economic development authority if the business closes or has mass layoffs in the state under a bill signed by the governor.Â
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June 10, 2025
La. Lawmakers OK Increased Tax Threshold For Nonresidents
Louisiana would increase its safe harbor against income tax liabilities and withholding requirements for nonresidents to 30 days of working inside the state under a bill approved by the state Legislature.
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June 10, 2025
Minn. Lawmakers OK Tax Package, Data Center Change
Minnesota would repeal a tax break on electricity purchased by data centers while extending their remaining sales tax exemptions under part of a tax package approved by state lawmakers and headed to Democratic Gov. Tim Walz.
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June 10, 2025
Pros Say OECD Report Spurs Push For Real-Time Monitoring
International tax agencies are focused on harnessing technology, including artificial intelligence, to become more efficient and improve compliance, global tax professionals said Tuesday.
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June 10, 2025
NJ Tax Agency Atty Promises Fairness In Mediation Program
New Jersey Division of Taxation employees who will serve as mediators in a coming tax mediation pilot program will be impartial and will aim to promote productive discussions between businesses and state representatives, a division attorney pledged Tuesday.
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June 10, 2025
SD General Fund Revenue Up $48M From Estimate
South Dakota's general fund revenue collection from July through May edged higher than budget forecasts by $48 million, according to a report by the state Bureau of Finance and Management.
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June 10, 2025
Missouri Revenue Collection Through May Falls $16M
Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.
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June 10, 2025
Mass. Revenues Through May Up $2B From Forecast
Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.
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June 10, 2025
Del. Bill Seeks Corp. Tax Credits For Electricity Production
Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.
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June 09, 2025
AI Guidelines For Tax Agencies Coming Soon, FTA Says
A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.
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June 09, 2025
States Warned Of Budget Bill's Push To Broaden PL 86-272
States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.
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June 09, 2025
Businesses Warn Fed. Circ. Against Pausing Block On Tariffs
Thousands of businesses will suffer "irreparable harm" if the Federal Circuit halts the U.S. Court of International Trade's order that struck down President Donald Trump's global tariffs, a wine importer told the appellate court, urging against a long-term pause.
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June 09, 2025
Neb. Creates Credit For Defense Contractors' Worker Wages
Nebraska will allow defense contractors to claim a tax credit against their income tax liability for 5% of the compensation paid to employees in the state under a bill signed by the governor.
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June 09, 2025
Colo. Excludes Certain Revenue Sources From TABOR Cap
Colorado broadened the definitions of damages and certain property sales so that additional revenue sources are excluded from a revenue limit in the state's Taxpayer's Bill of Rights under a bill signed by the governor.
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June 09, 2025
Hawaii's Governor Will Veto Sunset For Tax Credits
Hawaii Gov. Josh Green will veto a bill that would have created an automatic five-year sunset date for income tax credits, Green announced.
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June 09, 2025
Georgia General Fund Receipts Through May Up $536M
Georgia's general fund revenue collection for July through May beat last year's collection for the same period by $536 million, according to a report by the governor's office.
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June 09, 2025
La. Lawmakers OK Tax Increase For Online Sports Betting
Louisiana would increase the state's tax rate for online sports wagering to 21.5% from 15% under a bill passed by the Legislature and headed to the governor.
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June 09, 2025
La. Lawmakers OK Local Sales Tax Remittance Discount
Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.
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June 09, 2025
La. Expands Marketplace Facilitator Definition For Sales Tax
Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.
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June 09, 2025
Iowa Expands Property, Sales Tax Breaks For Data Centers
Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.
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June 06, 2025
Skechers' Licensing Deal Improper, Wis. Appeals Court Agrees
Skechers USA lacked purpose, other than avoiding taxes, for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in Wisconsin, a state appeals court held, upholding a decision from the state's tax appeals commission.
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June 06, 2025
Minn. Special Session To Take Up Data Center Tax Tweak
Minnesota would restrict its sales tax break for large data centers while also extending the exemption under an agreement revealed Friday by House Republican and Democratic leaders ahead of a special Legislature session that starts Monday.
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June 06, 2025
The Tax Angle: IRS Funding, Budget Markup, Insurance Woes
From a look at upcoming Senate hearings on President Donald Trump's funding plans for the IRS to a potential markup of Republicans' $3.8 trillion budget reconciliation bill and the continuing crisis in homeowner insurance, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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June 06, 2025
Colo. To Vote On High-Earner Tax Hike For Free School Meals
Colorado voters will choose whether to raise taxes on high earners to support the state's free school meals program and whether to let the state keep excess revenue already collected under legislation signed by Gov. Jared Polis.
Expert Analysis
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
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.
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Making The Opportunity Zones Program Great At Last
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.
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We Must Allow Judges To Use Their Independent Judgment
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.
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Making The Case For Rest In The Legal Profession
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.
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4 Ways Women Attorneys Can Build A Legal Legacy
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.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
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.