State & Local

  • February 21, 2025

    SD Updates Tax Law References To Internal Revenue Code

    South Dakota updated references in its tax statutes to the current Internal Revenue Code under a bill signed by the governor.

  • February 20, 2025

    Biz Groups Pan Worldwide Reporting In Md. Tax Package

    Worldwide combined reporting for corporations in Maryland, along with other provisions in a legislative tax proposal, would discourage business investment in the state, business groups told a state House panel Thursday.

  • February 20, 2025

    Miss. Senate Panel Advances Cuts To Income, Grocery Taxes

    Mississippi would cut its flat individual income tax rate by roughly a percentage point over the next five years and reduce the state grocery tax as part of a state Senate tax plan advanced by the chamber's Finance Committee Thursday.

  • February 20, 2025

    NY Deli Owes Sales Tax On Party Platters, Tribunal Says

    A New York deli owes sales tax on its sales of party platters because the platters were considered prepared foods, the state Tax Appeals Tribunal said in a decision released Thursday.

  • February 20, 2025

    NY Expands Local Power To Give Storm Damage Tax Breaks

    New York state expanded municipalities' authority to provide property tax breaks to owners of property damaged by severe storms and other natural disasters by allowing that relief to be granted for small business' property as part of a bill signed by Gov. Kathy Hochul.

  • February 20, 2025

    Colo. House Panel OKs Employee Ownership Tax Breaks

    Colorado would offer tax deductions to businesses that convert to being employee-owned under a bill passed by a committee in the state House of Representatives.

  • February 20, 2025

    Fla. Senate Bill Seeks Study On Eliminating Property Taxes

    A Republican Florida state senator filed legislation that would require a state agency to study the prospects of eliminating property taxes in exchange for levying additional state and local sales taxes.

  • February 20, 2025

    Hawaii Tax Revenues In Jan. Down $171M From Last Year

    Hawaii's total tax revenues in January fell $171 million compared with the same month last year, according to data released Thursday by the state's Department of Taxation.

  • February 20, 2025

    Kan. Senate Bill Seeks Tax Subtraction For Tips

    Kansas would allow taxpayers to subtract up to $25,000 in tips from their taxable income under a bill introduced in the state Senate.

  • February 20, 2025

    Ariz. House Bill Seeks Minimum Corporate Income Tax

    Arizona would impose a minimum corporate income tax for companies that have at least 50 employees under a bill introduced in the state House of Representatives.

  • February 20, 2025

    Tenn. Revenues Through Jan. Beat Budget Forecasts By $6M

    Tennessee's general revenue collection from August through January outpaced budget forecasts by $6 million, according to a report from the state's Department of Finance and Administration.

  • February 20, 2025

    Ark. Senate Bill Would Lower Minimum Corp. Franchise Tax

    Arkansas would reduce its minimum corporate franchise tax rate by $50 under a bill introduced in the state Senate.

  • February 20, 2025

    Ark. House Bill Would Increase Homestead Tax Credit

    Arkansas would increase its homestead tax credit by $100 under a bill introduced in the state House of Representatives.

  • February 19, 2025

    NY Vows To Fight Trump's Bid To Kill Congestion Pricing

    New York officials vowed to continue implementing congestion pricing after the Trump administration moved to kill the program Wednesday, teeing up an intense legal battle by swiftly launching a counterattack in federal court to preserve the tolls on all vehicles entering Manhattan's busiest corridor.

  • February 19, 2025

    Mo. Senate Panel Advances Plan For Scrapping Income Tax

    A Missouri Senate committee advanced a proposal Wednesday that would ask voters to approve eliminating the state's personal income tax and phasing out its corporate income tax in exchange for an expanded sales tax base with a lower general rate.

  • February 19, 2025

    Wis. Gov. Unveils Budget With Property Tax Freeze Option

    Wisconsin's governor unveiled a proposed 2025-2027 budget, including $2 billion in property tax relief, a new tax bracket for income over $1 million and the elimination of income tax on tips.

  • February 19, 2025

    Ariz. House OKs Sales Tax Location Clarification

    Arizona would clarify the location of online transactions for sales tax purposes and specify that the site of computer servers used in a transaction does not determine its location under legislation passed by the state House.

  • February 19, 2025

    Pa. Justices Say Sales Tax Isn't Commerce Under State Law

    Collecting sales tax is not part of a commercial transaction even if it occurs at the same time as that transaction, according to a Wednesday ruling from the Pennsylvania Supreme Court in a suit accusing American Eagle and other retailers of charging wrongful taxes on face masks.

  • February 19, 2025

    Maine Biz Income Sourcing Proposal Ambiguous, Groups Say

    Maine Revenue Services' proposed amendment of its corporate income tax sourcing rules to clarify that receipts from services are sourced to where they are acquired or experienced instead of where they are received would increase ambiguity in the tax code, critics said Wednesday.

  • February 19, 2025

    La. Court Orders New Trial In Museum's Hotel Tax Break Case

    A Louisiana board that allowed a property tax exemption for a hotel operated by the nonprofit National World War II Museum should have held a new trial after evidence surfaced that the hotel was more profitable than previously disclosed, a state appeals court ruled.

  • February 19, 2025

    Minn. Bill Seeks Vote For Property Owners On Local Taxes

    Certain Minnesota residents could vote on local ballot measures affecting the taxation of properties they own regardless of whether they live in the taxing district involved if state voters approve a constitutional amendment proposed in legislation in the House.

  • February 19, 2025

    Ky. Bill Seeks To Replace Tax Appeals Board With Tribunal

    Kentucky would create a tribunal with authority over all state and local tax disputes, replacing the state's Board of Tax Appeals, under a bill introduced in the state House of Representatives.

  • February 19, 2025

    Ill. Dept. OKs Quantum Computing Building Tax Credit Regs

    Illinois individual and corporate taxpayers may claim income tax credits for a portion of wages paid to workers employed in the construction of quantum computing campus facilities, the state Department of Revenue said in adopted regulatory amendments.

  • February 19, 2025

    Minn. Bill Seeks Bank Tax Break For Commercial Loans

    Minnesota would allow financial institutions to take a tax subtraction for their income from certain commercial loans under legislation introduced in the state House.

  • February 19, 2025

    Minn. Senate Panel OKs Repealing Tax On Illegal Drugs

    Minnesota would repeal its rarely paid tax on illegal sales of cannabis and other drugs under legislation passed Wednesday by a state Senate committee.

Expert Analysis

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • 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.

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