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State & Local

  • May 09, 2025

    PL 86-272 Expansion May Face Rocky Path Through Congress

    The fate of an element of a House budget reconciliation bill that would broaden state income tax protections for businesses may rest with the Senate parliamentarian's view on whether the provision passes muster under reconciliation rules.

  • May 09, 2025

    Tariffs And Tax Breaks Offer Risky Lifeline To US Film Industry

    President Donald Trump's call for a 100% tariff on films made outside the U.S. has potential to improve a struggling domestic industry if it is considered in conjunction with new federal tax incentives to restore production, but the idea hasn't yet gathered support in Congress, according to lawyers who spoke to Law360.

  • May 09, 2025

    GOP Unveils Plan To Cement 2017 Tax Cuts, Expand Biz Relief

    House Republicans plan to meet Tuesday to deliberate a sweeping extension of their 2017 tax overhaul that would lock in low individual rates and deduction limits, expand child care and estate tax breaks, and make permanent tax incentives for small pass-through businesses and U.S. multinational corporations.

  • May 09, 2025

    Tax Exemption Case May Bring Sweeping Impact, Attys Say

    A U.S. Supreme Court case considering a religious exemption to unemployment taxes sought by a charity could have implications across a broad swath of organizations, tax practitioners said Friday.

  • May 09, 2025

    Souter's Clerks Remember Him As Humble, Kind And Caring

    Former clerks of retired U.S. Supreme Court Justice David H. Souter are heartbroken over the death of a man many of them remember more for his conscientiousness, humility, kindness and disdain for the spotlight than for his undeniable brilliance as a jurist.

  • May 09, 2025

    Hiker And 'Raconteur': Atty Recalls 50-Year Bond With Souter

    Behind a towering legal legacy was a man who loved to hike mountains, could recall details of things he read decades ago and was always there for those he cared about, a New Hampshire attorney said as he reflected on a lifelong friendship with U.S. Supreme Court Justice David Souter.

  • May 09, 2025

    A Look At David Souter's Most Significant Opinions

    The retired Justice David Souter defied simple definition, viewed as a staunch conservative until he co-wrote an opinion upholding abortion rights in 1992. He did not hew to partisan lines, but reshaped the civil litigation landscape and took an unexpected stand in an extraordinarily close presidential election.

  • May 09, 2025

    Minn. Court Increases Prior Valuation Of Parking Lot By $900K

    The Minnesota Tax Court increased the market valuation of a parking lot by $900,000 after reopening the record and adjusting the reversion rate to reflect the record, resulting in a slightly higher valuation. 

  • May 09, 2025

    NY Boosts Payroll Tax For Large Biz, Cuts Income Tax Rates

    New York will reduce income taxes on lower- to middle-income taxpayers, increase payroll taxes for big businesses in the New York City metro area and allow tax liabilities to be pushed out to partners under a budget bill that Gov. Kathy Hochul signed Friday.

  • May 09, 2025

    Justice Souter Was An Unexpected Force Of Moderation

    Justice David Souter, who saw the high court as a moderating force apart from the messiness of politics, subverted the expectations of liberals and conservatives alike during his 19 years on the bench.

  • May 09, 2025

    Taxation With Representation: Paul Weiss, Weil, V&E, Torys

    In this week's Taxation With Representation, 3G Capital takes Skechers private, Sunoco LP buys Parkland Corp., and BCE Inc. and the Public Sector Pension Investment Board launch a wholesale network provider called Network FiberCo.

  • May 09, 2025

    NJ Nonprofit Owed Mansion Tax Refund, Court Says

    New Jersey must refund a nonprofit's payment of the state's mansion tax despite the refund request being late, the state's tax court ruled, because the payment was erroneous.

  • May 09, 2025

    Retired Supreme Court Justice David Souter Dies At 85

    Retired Justice David H. Souter, who served on the U.S. Supreme Court from 1990 to 2009, has died at 85, the court announced Friday. 

  • May 08, 2025

    Ind. Allows Credit For Taxes Paid On Behalf Of Pass-Throughs

    Indiana authorized electing pass-through entities to claim a credit for taxes paid on their behalf under a bill signed by the governor.

  • May 08, 2025

    Ore. Tax Court Says Extra Out-Of-State Credit Properly Denied

    A couple who are part-time residents in Oregon had an additional amount of out-of-state tax credits they claimed for tax paid in Wisconsin properly denied, the Oregon Tax Court ruled.

  • May 08, 2025

    Ohio Tax Board Limits Public Access To Hearings, Recordings

    The Ohio Board of Tax Appeals carved out an exception to its rule that all hearings are open to the public and barred individuals from recording hearings under adopted regulatory amendments.

  • May 08, 2025

    Colo. TABOR Suit Plan Dies As Legislative Session Ends

    A legislative resolution to force a suit to determine the constitutionality of Colorado's Taxpayers Bill of Rights fell short as the state's General Assembly adjourned without bringing the measure to a vote in the state House of Representatives.

  • May 08, 2025

    NY Man Not On Hook For Coffee Shop's Taxes

    A New York man was misrepresented as a coffee shop's treasurer on its tax forms and is not responsible for the shop's sales and use tax liability, a state administrative law judge ruled in a determination released Thursday.

  • May 08, 2025

    Minn. Senate Panel OKs Package With Social Media Data Tax

    Minnesota would impose an excise tax on data collection by social media companies, along with other tax increases and policy changes, under legislation approved Thursday by a Senate committee.

  • May 08, 2025

    NY Man Cleared From Co.'s Sales Tax, Due To Incarceration

    A New York man is not liable for a company's sales and use tax because he was incarcerated at the time that the documents showing he was the responsible party were filled out, a state administrative law judge said in a determination released Thursday.

  • May 08, 2025

    Colo. Lawmakers OK End To Deduction For Free Sports Bets

    Colorado would reduce, then end, its deduction for sports betting operators for free bets placed by players under a bill sent to the governor. 

  • May 08, 2025

    Mo. General Revenue Through April Down $88M

    Missouri's general fund revenue from July through April fell $88 million compared with the same period last fiscal year, according to the state Department of Revenue.

  • May 08, 2025

    NH Revenues $42M Lower Than Projected

    New Hampshire's total revenue receipts from July through April were $42 million weaker than expected, according to a report by the state Department of Administrative Services.

  • May 08, 2025

    Ala. Legislature OKs Remote Worker Tax Exemption

    Alabama would exempt certain workers who spend 30 days or less per year performing their duties in the state from income tax under a bill sent to the governor. 

  • May 08, 2025

    Kansas Tax Collection Through April Up $20M From Estimates

    Kansas' tax collection from July through April beat estimates by nearly $20 million but lagged behind last year's total, according to a report by the state Division of the Budget.

Expert Analysis

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

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