State & Local
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July 12, 2024
Taxation With Representation: Ropes & Gray, Cravath, Latham
In this Week's Taxation with Representation, Paramount Global merges with Skydance Media, Devon Energy acquires Grayson Mill Energy's Williston Basin oil and gas business, Ryan acquires Altus Group Ltd.'s property tax business, and Bain Capital buys Envestnet Inc.
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July 11, 2024
Fire Fee Reversal Risks 'Chaos' For Cities, Detroit Says
The city of Detroit urged Michigan Supreme Court justices to leave in place a decision that said its fire inspection fees are not a disguised unlawful tax because reversing it could send municipalities into "chaos" over their permit and license fee practices.
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July 11, 2024
La. Tax Chief Urges Quick Rewrite Of Constitution's Tax Rules
Louisiana's top tax official pushed lawmakers Thursday to propose a series of changes to the state constitution's tax rules next month, calling it paramount for the proposal to go before voters on the November ballot before next year's legislative session.
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July 11, 2024
Accounting Firm Contests Blame For Client's $2M Tax Bill
An accounting firm maintains it had no duty to inform an online flower bulb retailer about a major change in tax law stemming from the U.S. Supreme Court's 2018 Wayfair decision, telling the North Carolina Business Court that advising on such topics wasn't within the scope of its duties.
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July 11, 2024
Pa. Lawmakers OK Pittsburgh Homeowner Tax Break Program
Pennsylvania would authorize Pittsburgh to adopt a property tax relief program that would let longtime homeowners claim tax breaks related to rising real estate taxes under a bill that narrowly passed the state House and next goes to Democratic Gov. Josh Shapiro.
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July 11, 2024
Mo. To Offer Tax Credits For Investments In Rural Areas
Missouri will allow the state Department of Economic Development to offer tax credits for capital investments in certain rural areas as part of a bill signed by the governor Thursday.
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July 11, 2024
Pa. Court Nixes School Board's Early Objections In Tax Fight
The Pennsylvania Department of Education and state tax board were the proper parties to be named in a group's challenge to the uniformity of a county's tax system, the Pennsylvania Commonwealth Court ruled Thursday, rejecting objections from the department and board.
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July 11, 2024
'Bridgegate' Defense Offers Road Map For NJ RICO Case
Counsel for the powerful New Jersey mogul and Democratic operatives facing explosive racketeering charges are likely to justify their actions as just business, experts told Law360, describing defense tactics similar to the ones that absolved defendants in "Bridgegate," New Jersey's most notorious politics-fueled crime in recent history.
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July 11, 2024
Mich. Asks Appeals Court To Rethink Nationwide's Tax Win
Michigan insurance companies that are part of Nationwide are required to file taxes as individual entities and not as a unitary group, Michigan's tax department said, asking the state Court of Appeals to reconsider its opinion in the case.
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July 11, 2024
Apple Challenges $14.8M Fla. Tax Bill In Sourcing Dispute
Apple asked a Florida state court to find that the state Department of Revenue incorrectly sourced revenue from sales of digital services and licensing agreements to in-state customers instead of out-of-state locations where the company performed its work, according to a complaint Law360 obtained Thursday.
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July 11, 2024
Minn. Ends Fiscal Year $421M Ahead Of Revenue Estimates
Minnesota's total net revenue for the fiscal year was $421 million higher than forecast, according to the state Department of Management and Budget.
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July 11, 2024
Ohio Revenue Trails Estimates By $928M In Fiscal 2024
Ohio's general revenue in the 2024 fiscal year was $928 million lower than estimates, according to the state Office of Budget and Management.
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July 11, 2024
Ohio Justices To Hear Arguments In Aramark Tax Dispute
Hospitality services provider Aramark will argue its appeal of a denied tax break for reimbursements received from clients before the Ohio Supreme Court and not before a master commissioner, the court said Thursday.
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July 10, 2024
NJ Panel Says Tax Amendment Challenge Had No Real Claim
A New Jersey state appeals court on Wednesday tossed a challenge to an amendment blocking certain appeals from being litigated in the state's tax court, reasoning that parties can still fight tax matters in trial court.
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July 10, 2024
Pa. House OKs EV Fee, End Of Tax On Residential Charging
Pennsylvania would impose an annual fee on electric vehicles and plug-in hybrid electric vehicles and eliminate an alternative fuels tax on electricity for charging done at private residences under a bill the state House of Representatives passed Wednesday.
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July 10, 2024
MGM's Suit Against Mich. Tax For Ill. Riverboat Sale Tossed
A Michigan subsidiary of MGM failed a requirement to request an alternative apportionment method before going to court in its challenge of a corporate income tax assessed on gains from its sale of an interest in a riverboat casino, the state Court of Claims ruled.
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July 10, 2024
NJ OKs Relaxing Worker Location Rules For Tax Credits
New Jersey made it easier for businesses with remote employees to qualify for some of the state's tax breaks and grant programs by loosening the state's employee location requirement under a bill signed by Gov. Phil Murphy on Wednesday.
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July 10, 2024
A&E Overcomes NYC's Rejection Of Debt Deductions
A&E Television Networks may claim a New York City corporate tax deduction for certain debt expenses, a city administrative law judge said in a determination released Wednesday, saying deductions allowed federally are also allowed against the city tax.
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July 10, 2024
NJ Expands Film Tax Credit To More Digital Productions
New Jersey expanded its film tax credit program's definition of digital media content to include other forms of digital content under a bill signed Wednesday by Democratic Gov. Phil Murphy.
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July 10, 2024
Ohio Board Boosts Value Of Wendy's Property To $2.1M
An Ohio city and school board proved that a property housing a newly constructed Wendy's restaurant was undervalued based on comparable properties in the area and that its value should be increased to $2.1 million, the state's Board of Tax Appeals ruled.
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July 10, 2024
Fla. Net Revenue Through May Beats Estimates By $1B
Florida's net revenue collection from July 2023 through May was $1.06 billion higher than estimates, according to the state Office of Economic and Demographic Research.
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July 10, 2024
Calif. Ends Fiscal Year With Revenue $3B Over Estimates
California's general fund revenue in the 2024 fiscal year was $3 billion higher than estimated, the California state controller said Wednesday.
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July 09, 2024
NY Judge In Trump Case OKs Narrow Subpoena For Atty
An attorney who told reporters he held an impromptu hallway conversation with a New York state judge in the lead-up to February's $464.6 million civil fraud judgment against Donald Trump must turn over any communications he had with the court regarding the underlying action, according to a Tuesday ruling.
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July 09, 2024
Calif. Health Players Back Managed Care Tax Amid Uncertainty
A ballot measure backed by some of the biggest healthcare players in California is designed to protect billions of dollars in revenue for the state's Medicaid program. Its impact may hinge on persuading more doctors to serve low-income patients.
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July 09, 2024
Mont. Floats Regs To Implement Income Tax Changes
Montana would implement legislation enacted in 2021 that made substantive changes to the state's individual income tax under regulatory updates proposed by the state Department of Revenue.
Expert Analysis
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
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Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Maximizing Law Firm Profitability In Uncertain Times
As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.
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Preparing Your Legal Department For Pillar 2 Compliance
Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.
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What Large Language Models Mean For Document Review
Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.
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Participating In Living History Makes Me A Better Lawyer
My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.