State & Local

  • February 10, 2025

    Ill. Bill Seeks Income Tax Break For Child Care Property Tax

    Illinois would create an individual and corporate income tax deduction for property taxes paid by privately owned child care centers under a bill introduced in the state House of Representatives.

  • February 10, 2025

    Ill. House Bill Would Cut Sales Tax On Diapers, Baby Wipes

    Illinois would reduce its retail sales tax rate for diapers and baby wipes under a bill introduced in the state House of Representatives.

  • February 07, 2025

    Md. Bill Would Bar Local Taxes On Carryout Bags

    Maryland would bar local governments from imposing new taxes or other charges on carryout bags used by retail consumers under legislation introduced Friday.

  • February 07, 2025

    Ill. DOR Rule Would Carry Out Sales Tax Sourcing Change

    The Illinois Department of Revenue would implement a recent law requiring out-of-state sellers to use destination sourcing for remitting sales tax under a proposed rule released Friday. 

  • February 07, 2025

    SD General Revenues Through Jan. Beat Forecast By $2.5M

    South Dakota's general fund revenue collection from July through January outpaced estimates by $2.5 million, the state's Bureau of Finance and Management said.

  • February 07, 2025

    Colo. Panel OKs Extending Advanced Industry Tax Credit

    Colorado would extend its advanced industry investment tax credit for five years under legislation approved by the House Finance Committee.

  • February 07, 2025

    NH Tax Revenues Through Jan. $39M Under Forecast

    New Hampshire's revenue collection from July through January trailed estimates by $39 million, according to the state Department of Administrative Services.

  • February 07, 2025

    Kentucky Will Reduce Its Flat Income Tax Rate

    Beginning in 2026, Kentucky will lower its flat individual income tax rate by half of a percentage point under a bill signed by the governor.

  • February 07, 2025

    Minn. House Bill Seeks Amendment To Refund Budget Surplus

    Minnesota would propose a constitutional amendment that, if approved, would create a tax relief account to give taxpayers refunds of surplus state revenue under a bill introduced in the state House of Representatives.

  • February 07, 2025

    Colo. House Panel Narrowly OKs Sundance Film Credit Bill

    Colorado would enact a $34 million tax credit to attract the Sundance Film Festival under legislation passed by a House committee over concerns it provides undue benefit to one community and one entity.

  • February 07, 2025

    Iowa Tax Revenue Collection Through Jan. Down $243M

    Iowa's total receipts from July through January were $243 million lower than the same period last year, according to a report by the state Department of Management.

  • February 07, 2025

    RI Digital Ad Tax Plan Invites Legal Challenges, COST Says

    Rhode Island's proposal to create a tax on digital advertising revenues over $1 billion would face similar constitutional concerns that have plagued the similar Maryland tax, the Council on State Taxation told Rhode Island lawmakers.

  • February 07, 2025

    Taxation With Representation: Kirkland, Latham, Skadden

    In this week's Taxation With Representation, Triumph Group goes private via Berkshire Partners and Warburg Pincus affiliates, alternative asset manager TPG buys Altus Power, Globus Medical buys Nevro Corp., and Honeywell separates its automation and aerospace technology businesses, resulting in the formation of three distinct companies.

  • February 07, 2025

    Md. Bill Would Apply Hotel Tax To Full Customer Cost

    Maryland would apply its hotel rental tax to the full cost paid by the customer for booking the accommodations and mandate collection by large rental intermediaries under legislation in the state General Assembly.

  • February 06, 2025

    Illinois Judge Extends Hold On Swipe Fee Law To More Banks

    An Illinois federal judge on Thursday expanded a preliminary injunction against Illinois' controversial swipe fee law, adding out-of-state banks to the list of financial institutions shielded from having to comply with the law when it takes effect later this year, while declining to add federal credit unions to the list.

  • February 06, 2025

    Baker McKenzie Partner Rejoins Firm From Apple

    Baker McKenzie announced that a former partner specializing in trade and customs law has rejoined the firm after serving as principal counsel and the lead adviser on global trade matters for Apple.

  • February 06, 2025

    Trump Lays Out Tax Priorities In Meeting With GOP

    President Donald Trump encouraged Republican leaders in Congress to fulfill his campaign promises to eliminate taxes on Social Security benefits, overtime pay and tips and to renew the Tax Cuts and Jobs Act this year, a White House spokesperson told reporters Thursday.

  • February 06, 2025

    Detroit Public School District Can't Get Quick Tax Ruling

    A Michigan judge has refused to issue an order guaranteeing in the short term that Detroit Public Schools can keep collecting a property tax to pay down debt, finding on Wednesday the debt-burdened school district is not facing imminent harm. 

  • February 06, 2025

    Wash. Bill Seeks Tax Break For Manufacturing Facilities

    Washington state would provide a retail sales and use tax exemption for construction materials, equipment, labor and services sold to or used by manufacturing facilities under a bill introduced in the state Senate.

  • February 06, 2025

    Md. House Bill Would Cut Corporate Tax Rates Over 4 Years

    Maryland would cut its corporate income tax in stages by two percentage points over four years under legislation in the state General Assembly.

  • February 06, 2025

    Kan. Senate OKs Cap On Property Value Increases

    Kansas would limit annual increases to a property's taxable value to 3% through a constitutional amendment under a resolution advanced Thursday by the Senate.

  • February 06, 2025

    Md. Gov. Repeats Call For High-Earner Tax In Annual Address

    Maryland should raise taxes on high earners and reduce corporate tax loopholes to broaden its tax base, its governor said in his State of the State address, pitching a proposed budget package he said would bring more fairness to the state's tax system.

  • February 06, 2025

    SD Lawmakers OK Remote Seller 30-Day Registration Timeline

    South Dakota would give remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to collect tax under a bill passed by state lawmakers and headed to the governor.

  • February 06, 2025

    NC Lawmakers Propose Exempting Nonprofits From Sales Tax

    Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.

  • February 06, 2025

    Conn. Gov. Pitches $350M Corporate Tax Boost In Budget

    Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.

Expert Analysis

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • 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.

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