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State & Local

  • 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.

  • April 30, 2025

    NJ Panel Declines To Revive Tobacco Co.'s Tax Refund Claim

    A tobacco company cannot revive its claim for a tax refund, a New Jersey appeals court found, agreeing with the state's tax court that 2020 amendments to a regulation limiting a royalty add-back deduction must be applied retroactively.

  • April 30, 2025

    Bipartisan House Members Pitch Expanded Paid Family Leave

    A bipartisan group of House lawmakers unveiled legislation Wednesday that they said would expand access to paid family leave by incentivizing states to establish their own programs and facilitating the exchange of information between state and federal officials.

  • April 29, 2025

    MTC Digital Work Group Backs Tax Pact's Bundling Rules

    The Streamlined Sales Tax Governing Board's model for how to tax products sold in a bundle generally works well and more states should consider it, a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Tuesday.

  • April 29, 2025

    MTC Group Finalizing Work On Sourcing Partners' Payments

    The Multistate Tax Commission group working on the state taxation of partnerships said Tuesday it is preparing for the final stages of one of its major fields of research, the state sourcing of partnership income.

  • April 29, 2025

    New MTC Form Would Assure Sellers On Sales Tax Collection

    Fifteen states have so far approved, on an optional basis, a new form that a marketplace facilitator can use to certify to its marketplace sellers that it will be taking over the collection and remittance of sales tax, relieving the sellers of that responsibility, a Multistate Tax Commission official said Tuesday.

  • April 29, 2025

    NY Court Upholds PL 86-272 Regulations, Bars Retroactivity

    A New York rule allowing state taxation of nonsolicitation business activities over the internet isn't barred by a federal law providing limited protections against state income tax, but the rule cannot apply retroactively, a state Supreme Court ruled.

  • April 29, 2025

    MTC Group To Weigh Updating Airline, Broadcaster Tax Rules

    A Multistate Tax Commission committee gave the green light Tuesday for a work group to consider ways to revise the intergovernmental agency's decades-old sourcing regulations for airlines and broadcasting companies to account for how they generate income from current business practices.

  • April 29, 2025

    Hochul, Legislators Agree On Budget With Small-Biz Tax Cuts

    New York Gov. Kathy Hochul and lawmakers agreed on a budget plan with payroll mobility tax relief for small businesses and a $1 billion tax cut for middle- and low-income residents, the governor said, despite critics saying the plan leaves the state exposed to federal cuts.

  • April 29, 2025

    Kansas To Require Single Sales Factor For Multistate Cos.

    Kansas will require multistate corporations to switch from the three-factor apportionment method for income to a single-sales-factor apportionment method and to market-based sourcing of receipts under a bill signed by the governor.

  • April 29, 2025

    Kan. Creates Sales Tax Exemption For Data Center Developers

    Kansas established a sales tax exemption for businesses that build and make purchases for the development of data centers in the state under a bill signed by the governor.

  • April 28, 2025

    Court Urged To Reconsider Jurisdiction In Tribal Tariff Row

    Blackfeet Nation members are asking a Montana federal judge to reconsider an order to transfer their challenge against President Donald Trump's tariffs on imports from Canada and abroad to the U.S. Court of International Trade, saying the decision is based on the constitutional question of the Indian commerce clause.

  • April 28, 2025

    Mich. Justices Won't Hear Cos.' Bid To Adjust Asset Basis

    Michigan's highest court declined Monday to review an appeals court's decision that two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities.

  • April 28, 2025

    Colo. House OKs Tax Break For Employee-Owned Businesses

    Colorado would offer a $1 million state tax deduction and other tax benefits for conversions of businesses into worker-owned cooperatives under a bill approved Monday by the state House of Representatives.

Expert Analysis

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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