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State & Local

  • April 22, 2025

    St. Louis Revenue Collector's Tax Assessment Rejected

    St. Louis' revenue collector erred in assessing additional earnings tax on a woman's income from various limited partnerships because the income wasn't earned, the Missouri Appeals Court affirmed Tuesday.

  • April 22, 2025

    Montana Farmers Union Asks To Join Tribe's Anti-Tariff Suit

    The Montana Farmers Union wants to be included in a suit filed by members of the Blackfeet Nation challenging President Trump's tariffs on imports from Canada and abroad, arguing that the duties under scrutiny hurt the state's farmers the same way they hurt tribal members.

  • April 22, 2025

    Ark. Offers Credit For 50% Of New Payroll For HQ Relocations

    Arkansas created an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of their payroll for qualifying employees under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 22, 2025

    CPAs Seek Clarity On NJ's Proposed Tax Rule For Dividends

    A CPA organization asked New Jersey's tax agency to clarify whether a provision in the state's proposed corporate tax regulations that involve dividends and deemed dividends is designed to subject certain earnings to state tax when they aren't taxed federally.

  • April 22, 2025

    NJ AG Pushes To Revive RICO Case Against Power Broker

    New Jersey urged a state appellate court to revive its sprawling racketeering indictment against Garden State power broker George E. Norcross III, politically connected attorneys and others, arguing that the trial court undertook a review that doesn't exist in criminal practice.

  • April 22, 2025

    Minnesota Senate Panel Backs Tax On University Endowments

    Minnesota would tax the growth of the endowments of higher education institutions, potentially netting more than $100 million annually in revenue, with the funds dedicated to student scholarships, under legislation advanced Tuesday by a Senate panel.

  • April 22, 2025

    LA Mayor Calls On State To Bolster Film Tax Credit

    The mayor of Los Angeles has urged California lawmakers to increase the state's funding of the film and television production tax credit to help the city compete with other states that have started offering their own tax break.

  • April 22, 2025

    Texas Mulls Sales Tax Exemption For Payment Services

    Texas would amend its sales and use tax regime to exclude payment services provided by marketplace providers from the state's definition of taxable data processing services under a bill being considered by the House Committee on Ways & Means.

  • April 21, 2025

    Mich. Plastic Co. Can Apportion City Income, Tribunal Says

    A plastic manufacturing company in Michigan can apportion its city income tax liabilities because it has an employee in another municipality and made all its sales outside the city where it's located, the state Tax Tribunal ruled.

  • April 21, 2025

    Harvard Sues Trump Admin Over $2B Funding Freeze

    Harvard University on Monday hit the Trump administration with a suit in Massachusetts federal court, escalating a high-profile battle after the government slashed more than $2 billion in funding amid allegations the elite school has failed to properly address antisemitism on its campus.

  • April 21, 2025

    Ohio Parking Garage Not Exempt From Tax, Board Says

    A parking garage owned by a public authority in Ohio but leased to a private entity isn't eligible for a property tax exemption because it's not exclusively used for public purposes, the state's Board of Tax Appeals ruled.

  • April 21, 2025

    Justices Pass On Fla. Man's Taking Claims From Tax Sale

    The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.

  • April 21, 2025

    Mont. Allows Automatic Return Of Some Unclaimed Property

    Montana granted the state's Department of Revenue authority to automatically return unclaimed property valued at $1,000 or less to its owner if certain conditions are met under a bill signed by the governor.

  • April 21, 2025

    Marketers Knock NJ Plan To Adopt MTC Web Activity Rules

    New Jersey's proposal to adopt portions of the Multistate Tax Commission's guidelines regarding the taxation of internet activities that fall outside a federal law limiting tax on income would be unlawful, a lobbying group for the direct and remote marketing industry said Monday.

  • April 21, 2025

    Colo. House OKs High-Earner Tax Hike For Meals Plan

    Colorado voters would decide whether to boost taxes on high earners to support the state's universal school meals program, and whether to let the state keep excess revenue already collected, under legislation passed Monday by the state House.

  • April 21, 2025

    NM Revenue Through Oct. Tops Forecast By $348M

    New Mexico's general fund revenue collection from July through October outpaced an estimate by $348 million, according to the state Legislative Finance Committee.

  • April 21, 2025

    Va. General Revenue Through March Up $1.2B

    Virginia's general revenue collection from July through March beat last year's collection during the same period by $1.2 billion, according to a report by the state's secretary of finance.

  • April 21, 2025

    RI General Revenue Collection Beats Estimates By $1.3M

    Rhode Island's general revenue collection from July through March exceeded estimates by $1.3 million, according to a report by the state Department of Revenue.

  • April 21, 2025

    Supreme Court Won't Hear Neb. Tribe's Tobacco Sales Dispute

    The U.S. Supreme Court won't hear two Nebraska tribal companies' bid to undo an Eighth Circuit ruling that held the state can regulate a tribally owned manufacturer's sales of cigarettes to Indigenous-owned distributors after officials attempted to apply a settlement with major tobacco companies on the Winnebago reservation.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

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