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State & Local

  • May 02, 2025

    Taxation With Representation: Goodwin, Haynes Boone

    In this week's Taxation With Representation, Merck buys SpringWorks Therapeutics, Novartis AG acquires Regulus Therapeutics Inc., Sabre Corp. sells its Hospitality Solutions business to private equity shop TPG, and TWG Global and Mubadala Capital team up to bolster their investments.

  • May 02, 2025

    Fla. Net Revenue Through March Beat Estimates By $28M

    Florida's net revenue collection from July through March exceeded forecasts by $28 million, according to a report from the state's Office of Economic and Demographic Research.

  • May 02, 2025

    West Virginia Revenues Beat Forecast By $237M

    West Virginia's general fund revenue from July through April exceeded estimates by $237 million but lagged behind last year during the same period by $111 million, according to a report by the state Budget Office.

  • May 02, 2025

    Ala. Couple Can't Deduct Costs Incurred Before Biz Operated

    A couple who own a running merchandise business in Alabama can't claim a deduction for business expenses incurred before the business was operational, the Alabama Tax Tribunal ruled. 

  • May 02, 2025

    Michigan Income Tax Rate Cut Triggers Weren't Hit, State Says

    Michigan's personal income tax rate will remain at 4.25% for tax year 2025 because revenue triggers that can temporarily reduce the rate weren't hit for the prior fiscal year, the state Department of Treasury said.

  • May 01, 2025

    PepsiCo Owes $2.1M In Tax Penalties, Illinois Panel Affirms

    PepsiCo was correctly assessed $2.1 million in penalties for categorizing Frito-Lay expatriates' compensation as foreign payroll that would allow the company's profits to be excluded from state income tax calculations, according to an Illinois Appellate Court panel.

  • May 01, 2025

    Uber Needed To Collect Tax Pre-Wayfair, Ga. Panel Affirms

    Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a Georgia appellate panel held Thursday, ruling against the ride-hailing company and upholding a trial court decision.

  • May 01, 2025

    Va. Delays Tax Deadlines For Those Hit By Feb. Flooding

    Virginia will allow taxpayers who were affected by winter storms and severe flooding in February until the end of this year to file state tax returns and payments, the Department of Taxation said Thursday.

  • May 01, 2025

    Colo. Fees Don't Violate TABOR, Appeals Panel Says

    The enterprise fees in Colorado's state transportation package passed in 2021 do not violate the state's Taxpayer Bill of Rights, a state appeals court said Thursday, upholding a district court ruling and rejecting a challenge from a conservative group.

  • May 01, 2025

    Colo. House OKs Eliminating Deduction For Free Sports Bets

    Colorado would reduce and then eliminate a tax deduction for sports betting operators for free bets placed by players under a bill passed by the state House of Representatives and referred to the state Senate's Finance Committee.

  • May 01, 2025

    Ind. Co. May Get OK For GILTI, Foreign Dividends Deduction

    A company in Indiana that was originally assessed additional corporate income tax after being denied a $17 million deduction for dividends from foreign subsidiaries may be able to claim another deduction, the Department of State Revenue said in a letter of findings.

  • May 01, 2025

    Ore. Tax Court Retains Nix Of Microsoft Foreign Income Relief

    The Oregon Tax Court is adhering to its finding on the treatment of Microsoft's repatriated foreign income when calculating its state income, making only minor changes to an earlier order and rejecting the company's arguments for further relief.

  • May 01, 2025

    Ind. Sales Tax Applies To Car Service's Rentals

    An Indiana company providing car transportation services properly paid sales tax on its rentals of vehicles, the state Department of Revenue determined, finding that the company failed to prove it was entitled to a refund. 

  • May 01, 2025

    Wis. Senate Bill Seeks Film Tax Credit For Wages, Expenses

    Wisconsin would allow film and television production companies to claim an income and franchise tax credit for wages and expenses paid to make a movie or broadcast in the state under a bill introduced in the Senate.  

  • May 01, 2025

    Texas Senate Bill Aims To Bar Green Energy Tax Exemption

    Texas would prohibit municipalities from exempting renewable energy facilities from property tax under a bill passed by the state Senate.

  • April 30, 2025

    House Judiciary Panel OKs Broadening PL 86-272 Protections

    The U.S. House Judiciary Committee advanced legislation on Wednesday that would impose more restrictions on state tax authorities to levy income taxes on out-of-state businesses, approving changes to P.L. 86-272 in the panel's portion of the federal budget reconciliation bill.

  • April 30, 2025

    Tribes Join Push For High Court To Review Ariz. Tax On Plant

    Arizona misinterpreted federal law and threatened the sovereignty of a Native American tribe with its taxation of a natural-gas-powered plant that sits on a reservation, the tribe told the U.S. Supreme Court in a brief Wednesday.

  • April 30, 2025

    Sheppard Mullin Brings On Kirkland Tax Ace In Houston

    Sheppard Mullin Richter & Hampton LLP announced Wednesday that it expanded its tax, employee benefits and trusts and estates practice with a new partner most recently with Kirkland & Ellis LLP.

  • April 30, 2025

    NY Sales Tax Applies To Co.'s Document Services, ALJ Rules

    New York state sales tax applies to a Utah company's sales of document management products because the products are considered prewritten software, a New York administrative law judge ruled Wednesday.

  • April 30, 2025

    Texas Voters To Decide On Financial Transactions Tax Ban

    Texas voters will decide whether to prevent the state from taxing securities transactions under a joint resolution passed by the state Senate.

  • April 30, 2025

    Fried Frank Taps Sidley's UK Tax Head

    The former head of Sidley Austin LLP's U.K. tax practice has joined Fried Frank Harris Shriver & Jacobson LLP's London office, where he will advise on U.K. and international tax structuring, the firm announced.

  • April 30, 2025

    Mont. To Cut Top Individual Income Tax Rate, Adjust Brackets

    Montana will lower its top individual income tax rate, adjust tax brackets so that more income is subject to a lower tax rate and double the state's earned income tax credit under a bill signed by the governor.

  • April 30, 2025

    Texas House OKs Ballot Question On Banning Inheritance Tax

    Texas would have voters decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a resolution passed by the state House of Representatives.

  • April 30, 2025

    Colo. House OKs Extending Advanced Industry Tax Credit

    Colorado's tax credit for investment in certain advanced industries would extend for five years beyond its current sunset under legislation approved Wednesday by the state House of Representatives.

  • April 30, 2025

    Mich. Revenues Through March Surge $466M From Last Year

    Michigan's general revenue collection from October through March exceeded the same period in the previous year by $466 million, according to a report by the state Budget Office released Wednesday.

Expert Analysis

  • Practicing Law With Parkinson's Disease

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    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.

  • 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.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    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.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    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.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    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.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    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.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    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.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    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.

  • Stay Interviews Are Key To Retaining Legal Talent

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    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.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    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.

  • Strange But True, Here And There: SALT In Review

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    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.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

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