State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • July 09, 2024

    Mo. Exempts Streaming, Satellite Cos. From Local Fees

    Missouri will exempt streaming and satellite TV companies from local franchise fees as part of two bills signed into law by the governor Tuesday, despite cities in the state banding together to seek such fees from Netflix, Hulu, DirecTV and others in class actions.

  • July 09, 2024

    Ohio Justice Criticizes Dialysis Co.'s Tax Apportionment Claim

    An Ohio Supreme Court justice expressed deep skepticism Tuesday about a dialysis company's arguments that a portion of its receipts from medical services that it provided to Ohio patients should be sourced to other states.

  • July 09, 2024

    Mich. Property Tax Elimination Fails To Get On 2024 Ballot

    A constitutional amendment that would have eliminated Michigan's property taxes will not appear on the 2024 state ballot after its backers failed to submit the signatures needed to qualify, the secretary of state's office confirmed Tuesday.

  • July 09, 2024

    Ex-NRA Finance Chief Agrees To 10-Year NY Nonprofit Ban

    A former chief financial officer of the National Rifle Association has agreed not to serve as a fiduciary of a New York nonprofit for 10 years as part of a settlement in the state attorney general's suit in state court alleging he and other executives misused donor money, according to deal terms disclosed Tuesday.

  • July 09, 2024

    Hawaii Justices Will Hear Airline's Tax Complaint

    Hawaiian Airlines will be able to contest a state intermediate court order that found the tax appeal court did not have jurisdiction over the airline's tax appeal, the state Supreme Court ruled.

  • July 09, 2024

    Mo. Allows Opt-Outs To Pass-Through Entity Tax

    Missouri will allow members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a bill signed by the governor Tuesday. 

  • July 09, 2024

    Iowa's Total 2024 Receipts $266M Higher Than Previous Year

    Iowa's total receipts for the 2024 fiscal year were $266 million higher than the previous fiscal year, according to a memo from the state's Department of Management.

  • July 09, 2024

    Ala. Revenues Through June Up $162M From Last Year

    Alabama's total general revenue from October through June was $162 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • July 09, 2024

    NJ Power Broker, Firm CEO Deny Racketeering Charges

    Powerful New Jersey businessman George E. Norcross III, his prominent attorney brother and others on Tuesday denied that they schemed to acquire waterfront property in the distressed city of Camden by threatening to ruin the business reputations and finances of key stakeholders.

  • July 09, 2024

    Ark. Group Gets 100K Signatures For Medical Pot Expansion

    An Arkansas cannabis advocacy group has collected more than 100,000 signatures in favor of expanding the state's medical marijuana program, more than enough to get an initiative on the state's ballot this November, the state announced Friday.

  • July 08, 2024

    Miss. Finalizes Rule Taxing Electric Charging Station Receipts

    All receipts from electric charging stations are subject to Mississippi sales tax, the state's secretary of state said in a notice alerting the public of a finalized rule. 

  • July 08, 2024

    NC Tax On Premiums Lowered For Some Insurance Cos.

    North Carolina will reduce its tax on premiums paid in the state to some out-of-state liability insurance groups under a bill signed by Gov. Roy Cooper. 

  • July 08, 2024

    ND Justices Affirm Sales Tax On Oilfield Equipment

    An oil and gas production company in North Dakota was correctly denied refunds on sales taxes paid on certain oilfield equipment because the gear's function in the process was outside the scope of a statutory exemption, the state Supreme Court affirmed.

  • July 08, 2024

    SC Updates Income Tax Withholding Statute References

    South Carolina updated statutory references in state income tax withholding provisions to reflect a 2022 income tax cut under a bill signed by the governor. 

  • July 08, 2024

    Va. Domicile Not Established By Man's Vacation Home

    A man who visited Virginia and owned property as a vacation home is not domiciled in the state because all his significant ties were in a different state, the Virginia tax commissioner said in a ruling released Monday.

  • July 08, 2024

    Va. Tax Head Voids Painting Biz Withholding Tax Assessment

    A Virginia painting business was improperly assessed withholding tax because the state tax department incorrectly determined that its workers were employees and not independent contractors, the state tax commissioner said in a letter ruling released Monday.

  • July 08, 2024

    Ind. Tax Court Accepts Jail Funding Case Without $92M Bond

    Indiana taxpayers protesting a county's lease agreement for its use of jail facilities do not have to post a $92 million bond, the state's tax court said while also affirming that it has jurisdiction over the case.

Expert Analysis

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    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.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    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.

  • Looking South With A Smile: SALT In Review

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    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.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    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.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    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.

  • Using A Children's Book Approach In Firm Marketing Content

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    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.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    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.

  • Geothermal Energy Has Growing Potential In The US

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    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.

  • Bad Ideas That Won't Go Away: SALT In Review

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    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.

  • Exploring An Alternative Model Of Litigation Finance

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    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.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    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.

  • A Vision For Economic Clerkships In The Legal System

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    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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