State & Local

  • March 24, 2025

    Wis. Revenues Through Feb. Up $698M

    Wisconsin's general revenue collections from July through February outpaced collections made during the same period last year by $698 million, according to the state Department of Revenue.

  • March 24, 2025

    Minn. County Late To Accept Property Tax Deal, Court Says

    An offer to a Minnesota county to settle a tax valuation dispute was not accepted within a reasonable period of time and is not valid, the Minnesota Tax Court said, rejecting the county's request to enforce the agreement.

  • March 21, 2025

    Md. Panels OK High-Earner Tax Hike, IT Tax In Budget Plan

    Maryland would raise its tax rate for high-income earners and create a tax on computer and information technology services under a budget package advanced by a pair of state House committees in line with a deal announced by state leaders.

  • March 21, 2025

    Mich. Judge Dismisses $217M Dam Repair Tax Challenge

    A Michigan federal judge has dismissed a pair of lawsuits alleging a $217 million special assessment to fund the reconstruction of dams destroyed in 2020 floods was unfairly levied on certain properties, finding homeowners had the opportunity to oppose the assessment and litigate their claims in state court.

  • March 21, 2025

    Colo. Will Boost Confidentiality Standard For Sales Tax Audits

    There will be enhanced confidentiality standards in Colorado for information held by third-party sales tax auditors under a law signed by the governor.

  • March 21, 2025

    Md. Nonprofit's Property Used As Home Isn't Exempt

    A Maryland property owned by a nonprofit isn't exempt from property tax, because it's used as the founder's home and not mainly for charitable purposes, the state tax court affirmed. 

  • March 21, 2025

    Mississippi Lawmakers Approve Income Tax Elimination Plan

    Mississippi's House of Representatives passed a bill to reduce the state's flat income tax rate to 3% by the end of the decade and eventually eliminate it, with the legislation now going to the governor.

  • March 21, 2025

    Taxation With Representation: Cravath, Paul Weiss, Cooley

    In this week's Taxation With Representation, Google acquires Wiz, QXO Inc. acquires Beacon Roofing Supply, and the Boston Celtics are bought by a group led by private equity firm co-founder William Chisholm.

  • March 21, 2025

    NM Senate OKs Quantum Facility Tax Credit, Liquor Tax Hike

    New Mexico would create an income tax credit for quantum facility investments and increase the state's liquor excise tax under an amended bill passed by the state Senate.

  • March 20, 2025

    NJ Lawmakers Advance Gains Tax Break For Small Biz Stock

    New Jersey would offer a capital gains tax deduction for sales of certain qualified small business stock under a bill advanced by a state Assembly committee Thursday that supporters say aims to align the state with the federal tax treatment of the transactions.

  • March 20, 2025

    IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

    The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel Thursday, asking the appellate judges to overturn a lower court ruling that upheld the rule.

  • March 20, 2025

    Va. Extends Sales Tax Break For Aircraft Parts

    Virginia extended by five years a sales and use tax exemption for parts and supplies used for aircraft maintenance under a bill signed by Gov. Glenn Youngkin.

  • March 20, 2025

    La. Court Reinstates Cancer Center's Property Tax Appeal

    The Louisiana Tax Commission must hear a refund claim brought by a cancer center that said it mistakenly paid assessed property taxes despite being exempt, a state appeals court ruled, finding the center had a right to appeal the assessment.

  • March 20, 2025

    Jurisdictional Uncertainty Helps Preserve Ill. Tax Bias Suit

    Cook County property owners who mistakenly brought discriminatory assessment accusations in state court before taking their allegations to federal court can continue pursuing those claims, an Illinois judge said, rejecting the county's timeliness challenge. 

  • March 20, 2025

    Frost Brown Adds Former Houston City Atty To Finance Team

    Frost Brown Todd LLP announced that it has hired an attorney from the ranks of Houston's city government to strengthen its public finance group, adding his expertise in state and local government operations, taxation and economic development.

  • March 20, 2025

    Mich. House Approves 6-Fold Rate Hike To Old Biz Tax Regime

    Michigan would impose a roughly six-fold increase to the tax rate that applies to businesses that elect to continue filing under a former corporate tax system, under legislation the state House approved as part of a package to increase transportation funding.

  • March 20, 2025

    Former Ore. Doctor's Deduction For Insurance Premiums OK'd

    A former Oregon doctor's payments of $2.5 million to a captive insurer are deductible from his state taxable income, the Oregon Tax Court ruled, saying an agreement the taxpayer reached with the Internal Revenue Service did not bar the deductions.

  • March 20, 2025

    NY Biz Wrongly Denied Sales Tax Certificate, ALJ Says

    A New York business was wrongly denied a sales tax certificate by the state's tax agency, an administrative law judge said in a ruling released Thursday, finding the agency failed to provide proof that the company's owner had outstanding tax debt.

  • March 20, 2025

    Minn. Bill Seeks Tax Credit For Corp. HQ Investments

    Minnesota would create a refundable corporate franchise tax credit for large companies that have headquarters or similar facilities in the state and make certain investments under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Miss. Revenue Collection Through February Up $4M

    Mississippi's general fund revenue from July through February outpaced collections made during the same period last year by $4 million, according to a report by the state Department of Revenue.

  • March 20, 2025

    Minn. Bill Seeks Millionaire Tax To Offset Medicaid Cuts

    Minnesota would create a new tax bracket for individual income above $1 million and set the tax rate at a level to offset estimated changes in federal Medicaid funding under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Minn. Senate Bill Would Require Franchise Tax Info Disclosure

    Minnesota would require disclosure of corporate franchise tax information for certain large companies under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    ND Directs Lawmakers To Consider Tribal Land Tax Study

    North Dakota directed state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill signed by the governor.

  • March 19, 2025

    La. Top Court Tosses Lawsuit Seeking To Block Tax Overhaul

    The Louisiana Supreme Court dismissed a lawsuit from a group of state residents to halt a referendum that, if approved, would allow for a state constitutional change to carry out an overhaul of the state's tax regime.

  • March 19, 2025

    Comerica Awarded Interest On $11M Mich. Tax Credit Win

    Comerica is entitled to interest on a nearly $11 million business tax refund it received following the Michigan Supreme Court's upholding of transfers of tax credits that occurred during a merger, the state Tax Tribunal ruled.

Expert Analysis

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

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