State & Local

  • April 17, 2025

    Indiana Extends Income Tax Credit For Film, Media Production

    Indiana extended an income tax credit for eligible film and media production expenses by four years, established limits on the amount of credits that may be provided and authorized film and media producers to assign part of a credit to another taxpayer under a bill signed by the governor.

  • April 17, 2025

    Wis. Senate Bill Seeks Tax Credit For Rail Modernization

    Wisconsin would create an income and franchise tax credit for railroads that make rail infrastructure and maintenance expenditures under a bill introduced in the state Senate.

  • April 17, 2025

    Calif. Court Says Co.'s Heart Monitors Are Not Tax-Exempt

    A California company is not eligible for a $3.3 million refund of sales and use tax paid on heart monitoring devices because the devices aren't considered tax-exempt medicine, a state appeals court ruled.

  • April 17, 2025

    Ill. Revenues Beat Budget Forecasts By $192M

    Illinois general revenue collection from July through March outpaced forecasts by $192 million, according to a report by the Governor's Office of Management and Budget.

  • April 17, 2025

    Okla. Total General Revenues Up $82M From Estimate

    Oklahoma's general revenue collection from July through March outpaced forecasts by $82 million, according to a report by the state Office of Management and Enterprise Services.

  • April 17, 2025

    Colo. House Panel OKs Lowering Family Leave Premium

    Colorado would lower the premium rate for its paid family medical leave insurance program next year under legislation passed by a state House of Representatives panel.

  • April 16, 2025

    NJ Tax Dept. Launches Mediation Program For Disputes

    Businesses that have disputes with the New Jersey Division of Taxation will be able to consider resolving them with a new mediation program instead of going through a traditional controversy process, the division said in a bulletin.

  • April 16, 2025

    Ariz. Lawmakers OK Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers under legislation passed Wednesday by the state House of Representatives.

  • April 16, 2025

    Ark. Lawmakers OK Income Tax Break For Biz Moves To State

    Arkansas would create an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of a business's payroll for qualifying employees under a bill approved by state lawmakers and headed to Gov. Sarah Huckabee Sanders.

  • April 16, 2025

    NM Gov. Vetoes Bill Creating Quantum Facility Tax Credit

    New Mexico's tax package proposing a new tax break for quantum facilities and reworking its earned income tax credit was vetoed by the governor.

  • April 16, 2025

    Miss. Revenue Collection Through March Sinks $18M

    Mississippi's general revenue collection from July through March dropped $18 million from the total for the same period last fiscal year, the state Department of Revenue reported.

  • April 16, 2025

    Ohio House Bill Would Allow Biz Tax Credit For Parental Leave

    Ohio employers would be able to claim a nonrefundable income tax credit for parental leave benefits offered to employees under a bill introduced in the state House of Representatives. 

  • April 16, 2025

    Ala. House Panel OKs Remote Worker Tax Exemption

    Certain workers who spend 30 days or less per year performing their duties in Alabama would be exempt from the state's income tax under a bill approved Wednesday by the state House Ways and Means Education Commitee.

  • April 16, 2025

    Neb. Revenue Falls $12.7M Short Of Estimate

    Nebraska's general fund revenue collection from July through March totaled $12.7 million less than an estimate for the period, according to a report by the state Department of Revenue.

  • April 16, 2025

    NY Tax Collections In Fiscal Year Up $11B Over Previous

    New York's tax collections from April through March beat last year's revenue by roughly $11 billion, the state Department of Taxation and Finance reported.

  • April 16, 2025

    NJ General Revenue Collection Through March Up $1.6B

    New Jersey's revenue collection from July through March outpaced collections last year by $1.6 billion, the state's Department of the Treasury reported.

  • April 15, 2025

    CarMax's Intercompany Deals Assailed In SC Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and thus its tax burden in South Carolina, the state's tax agency told an appeals court, arguing that because of this distortion, the state was correct in requiring CarMax to use an alternative apportionment method.

  • April 15, 2025

    Georgia Cuts Income Tax Rates, Offers Rebates

    Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.

  • April 15, 2025

    La. House Panel OKs Changes To Drop Shipment Sourcing

    Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.

  • April 15, 2025

    Ind. Boosts Business Property Tax Exemption

    Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.

  • April 15, 2025

    Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation

    A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.

  • April 15, 2025

    Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer

    A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.

  • April 15, 2025

    Mo. House OKs Earnings Tax Break In Opportunity Zones

    Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.

  • April 15, 2025

    NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says

    New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.

  • April 15, 2025

    DC Maintains, Expands Tax Exemptions For NBA, NHL Arena

    The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.

Expert Analysis

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

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