State & Local
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April 10, 2025
DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan
Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.
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April 10, 2025
Minn. House Panel Advances Private Tax Letter Program
Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.
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April 10, 2025
Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'
Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.
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April 10, 2025
Sullivan & Worcester Hires Fried Frank REIT Tax Pro
Sullivan & Worcester LLP announced Thursday that it has hired a Fried Frank Harris Shriver & Jacobson LLP partner, noting that the attorney comes to the firm with deep real estate investment trust tax expertise.
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April 10, 2025
Dechert Tax Pro Jumps To Whiteford In NY
Whiteford Taylor & Preston LLC has added an experienced transactional tax attorney from Dechert LLP as a partner to its practice in New York, the firm announced.
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April 10, 2025
Wash. To Require Reports For News Publishers' Tax Breaks
Washington state will require businesses that claim a tax break for the publication of newspapers or eligible digital media content to either file a tax performance report with the state or repay the tax at a special rate under clarifying legislation signed by the governor.
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April 10, 2025
Maine Bill Seeks To End Exemption For Rental Vehicle Sales
Maine would get rid of a sales tax exemption for purchased vehicles that are rented out for less than a year under a bill introduced Thursday in the state Senate.
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April 10, 2025
Texas Senate OKs Bill Creating Tangible Property Tax Break
Texas would have voters decide if the state should create a tax break for income-producing tangible personal property, allowing owners to exempt a portion of its value from tax under a resolution unanimously passed by the state Senate.
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April 09, 2025
NJ Will Pay $15M To Settle County's Casino Tax Break Lawsuit
Atlantic County and the state of New Jersey have reached a $15 million settlement over a dispute related to a property tax break program for casinos that the county argued unconstitutionally shifted the tax burden to its municipalities.
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April 09, 2025
Colo. House Panel Backs Suit Over TABOR's Constitutionality
Colorado would retain counsel and file suit to determine whether the state's Taxpayer's Bill of Rights violates the U.S. Constitution's guarantee of republican forms of government for the states under a resolution approved by a House panel.
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April 09, 2025
La. Revenue Chief Expects Bills To Broaden Sales Tax Base
Louisiana may try to broaden its sales and use tax regime to include more services, the state's revenue secretary said Wednesday, noting that bills filed ahead of the Legislature's session next week shows tax reform will continue to be a priority.
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April 09, 2025
Mass. Town's Comparable Sales Rejected By Tax Board
A three-family apartment building in Massachusetts was overvalued by a local assessor by about $40,000, the Massachusetts Appellate Tax Board ruled, saying the owner's argument that the assessed value was greater than fair cash value proved persuasive.
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April 09, 2025
Minn. Biz Groups Bash Social Media Data Tax Bills
Business and technology groups panned Minnesota legislation to tax data collection by social media platforms, saying Wednesday that the cost, estimated at nearly $100 million annually, would be borne by consumers and hurt the state's economy.
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April 09, 2025
Calif. OTA Denies Bad Debt Deduction For S Corp.'s Payments
A California shareholder in an S corporation that invested in another company is not eligible to claim a bad debt deduction, the state Office of Tax Appeals ruled, saying he failed to prove that the S corporation's payments were bona fide debts.
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April 09, 2025
Calif. Couple Not Eligible For Refund, OTA Rules
A California couple claiming to have no taxable income and who asked for a refund for the amount withheld from them has not proved they were eligible for a refund for the 2020 tax year, the state Office of Tax Appeals ruled.Â
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April 09, 2025
Colo. Will Offer $34M Tax Break To Sundance Film Fest
Colorado will offer the Sundance Film Festival a $34 million income tax credit now that the festival has decided to relocate to the state, under a bill signed by Democratic Gov. Jared Polis.
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April 09, 2025
Ga. General Fund Receipts Through March Up $543M
Georgia's general fund collection from July through March beat last year's earnings by $543 million, according to a report from the state governor's office.
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April 09, 2025
SD General Fund Revenues Beat Forecasts By $5M
South Dakota's general fund revenue collection from July through March beat forecasts by $5.3 million, according to the state Bureau of Finance and Management.Â
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April 09, 2025
Mont. Gives Taxpayers An Electronic Communications Option
Montana gave taxpayers the option to receive communications from the state Department of Revenue electronically under a bill signed by the governor.
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April 08, 2025
Colo. Appeals Court Urged To Toss Transportation Fees
Colorado's 2021 transportation funding law violates the state Taxpayer's Bill of Rights and related provisions, an anti-tax group told an appeals court panel Tuesday, urging it to reverse a district court order that stopped its lawsuit.
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April 08, 2025
Md. Lawmakers OK Tax on Data Services, High Earners
Maryland would impose a tax on data service and create new income tax brackets for high earners under a budget package passed by the legislature, which next goes to the governor, who has voiced support for the measure.
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April 08, 2025
Md. Lawmakers OK Payment Plans For Incarcerated Taxpayers
Maryland taxpayers who are currently or were incarcerated would be eligible for installment plans for tax liabilities under legislation approved by state lawmakers.
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April 08, 2025
Calif. OTA Says Motorcycle Co. President Owes Tax Liability
The president of a former motorcycle sales business in California is liable to pay the company's assessed tax liability because she failed to prove she was not the responsible person, the state Office of Tax Appeals ruled.Â
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April 08, 2025
Mass. Board Upholds Town's Value Of Commerical Property
An owner of a commercial property in Massachusetts failed to produce comparable sales to substantiate reducing the property's valuation by more than $400,000, the state Appellate Tax Board ruled Tuesday.
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April 08, 2025
Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says
The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.
Expert Analysis
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Spartan Arbitration Tactics Against Well-Funded Opponents
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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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Litigation Inspiration: A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.
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How Firms Can Ensure Associate Gender Parity Lasts
Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.
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NY Shouldn't Pair 421-a Restoration And Good Cause Eviction
The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.
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7 Common Myths About Lateral Partner Moves
As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.
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DC's Housing Tax Break Proposal: What's In It, What's Missing
Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.
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Location, Location, Location: SALT In Review
From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Pointers For Attys To Build Trust, Credibility On Social Media
In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.
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A Post-Mortem Analysis Of Stroock's Demise
After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.