State & Local
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February 13, 2025
Texas Bill Seeks Paid Parental Leave Tax Credit
Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.
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February 13, 2025
Colo. Home Energy Tax Credit Not For On-Site Generation
A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.
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February 13, 2025
Wisconsin Senate Bill Would Exempt Tips From Income Tax
Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.
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February 12, 2025
NY Bill Seeks To Assess Property Tax Role In School Funding
New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.
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February 12, 2025
Ariz. House Panel OKs Ending Business Equipment Tax
Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.
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February 12, 2025
Mo. Bill Would Sunset County Sales Taxes After 10 Years
Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.
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February 12, 2025
Ind. Senate Panel Advances Property Tax Relief Bill
Indiana would put in place a property tax deferral program and reform the school district referendum process under a bill advanced by the state Senate's tax committee that will now go to a full vote of the chamber.
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February 12, 2025
Ohio Justices Pan Aramark's Agency Tax Exclusion Bid
Two Ohio Supreme Court justices sounded open Wednesday to denying Aramark a gross receipts tax exclusion for reimbursements it received from schools for buying food if the company paid for the goods before receiving the reimbursements.
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February 12, 2025
Mass. Justices Nix Tax Break For Cargo Biz On Massport Land
A site leased by the Massachusetts Port Authority to a for-profit cargo management business is not exempt from local property taxes, the state's Supreme Judicial Court ruled Wednesday, affirming a $22 million property valuation.
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February 12, 2025
Calif. Orchard Purchase Not Like-Kind Exchange, Court Says
Two California business partners' purchase of a citrus orchard with jury-awarded money does not constitute a like-kind exchange, a state appeals court ruled, saying the orchard wasn't similar enough to the lost property covered by the award.
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February 12, 2025
Maine House Bill Would Exempt Medical Cannabis From Tax
Maine would exempt sales of cannabis sold for medical use from the state's sales tax under a bill introduced in the state House of Representatives.
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February 12, 2025
Squire Patton Brings On Polsinelli Tax Ace In Houston
Squire Patton Boggs LLP announced Wednesday that a former Polsinelli PC shareholder has joined the tax strategy and benefits practice group in Houston, an addition that helps the firm address growing client needs.
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February 12, 2025
Kentucky To Cut Flat Income Tax Rate
Kentucky will lower its flat income tax rate by half a percentage point starting next year under a bill signed by the governor.
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February 12, 2025
Ga. House Bill Would Exclude Overtime Pay From Income Tax
Georgia would exclude overtime compensation from state income taxes under a bill filed in the state House of Representatives.
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February 12, 2025
Minn. General Revenues In Jan. Less Than Forecast
Minnesota's total revenues in January lagged behind budget forecasts, according to a memo by the state Department of Management and Budget.
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February 11, 2025
Rodney King's Former Atty Gets Prison For $7M Tax Evasion
A Los Angeles criminal defense and civil rights attorney who once represented Rodney King was sentenced by a California federal court Tuesday to 1½ years in prison for evading $7.2 million worth of taxes on income from his law practice.
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February 11, 2025
Colo. Theater Says State Wrongfully Denied Tax Credit
A Colorado theater has filed claims against the state's Office of Economic Development and International Trade, alleging it wrongfully denied its application for a tax credit for rehabilitating the historic theater, according to a suit filed in state court Monday.
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February 11, 2025
Ill. Bill Would Trim Corp. Carryover Limit's Time Frame
Illinois would shorten the time frame of a limit on carryover deductions for corporations under the state's income tax law and prohibit the imposition of franchise taxes on domestic or foreign corporations as part of a bill introduced in the state Senate.
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February 11, 2025
Colo. Bill Would Offer Spread-Out Property Tax Payment Plan
Colorado would allow residential and commercial property owners to pay taxes in four installments, rather than two, under a bill introduced in the state House of Representatives.
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February 11, 2025
NJ Bill Seeks Tax Credits For Housing At Abandoned Sites
New Jersey would create corporate and gross income tax credits for completed residential housing projects at abandoned commercial building sites under a bill introduced in the state Senate.
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February 11, 2025
NY Bill Would Direct New Tax Revenue To Property Tax Cuts
New York state would require money derived from new or increased taxes to be used to reduce local property taxes under a bill introduced in the Senate.
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February 11, 2025
Minn. House Bill Would Raise Estate Tax Exclusion
Minnesota would double the state's estate tax exclusion under a bill introduced in the state House of Representatives.
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February 11, 2025
Minn. Tax Refund Plan Would Hinder Lawmakers, Panel Told
Refunding revenue surpluses to Minnesota taxpayers would tie the hands of the Legislature and hamper citizen involvement in budget decisions, critics of a plan for such refunds told a House panel Tuesday.
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February 11, 2025
NY Senate Bill Seeks Excise Tax On Alcoholic Beverages
New York state would impose a 5% excise tax on the retail sales of alcoholic beverages under a bill introduced in the state Senate.
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February 11, 2025
Minn. Panel OKs Expanding Tax Break For Baby Items
Minnesota would create a sales tax exemption for cribs, baby wipes, car seats and other items, adding to its existing tax break for baby products, under legislation advanced by a House panel Tuesday.
Expert Analysis
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.