State & Local
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January 07, 2025
Mont. Bill Seeks Review Process For Tax-Exempt Property
Montana would require the state Department of Revenue to create a program to review property that is exempt from taxation under a bill introduced in the state House of Representatives.
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January 07, 2025
Mont. Bill Seeks Lower Electronic Tax Payment Threshold
Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill introduced in the state House of Representatives.
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January 07, 2025
Mont. Bill Seeks Electronic Notice Option For Taxpayers
Montana would give taxpayers the option to receive communications from the state Department of Revenue electronically under a bill introduced in the state House of Representatives.
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January 07, 2025
Developer Says Mass. Stalling $15M Brownfields Tax Credit
The developer of a 3.5-acre luxury condo and apartment complex in Boston's Seaport District is accusing the state of improperly second-guessing the work of its licensed environmental remediation consultant to deny a $15.3 million brownfields tax credit, then dragging its feet on an administrative appeal.
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January 07, 2025
NH Total Revenues Through Dec. $41M Under Estimate
New Hampshire's total revenue collection from July through December trailed forecasts by $41 million, according to a report by the state Department of Administrative Services.
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January 07, 2025
Fla. Net Revenues Through Nov. Beat Estimates By $435M
Florida's general revenue collection from July through November exceeded budget forecasts by $435 million, according to a report by the state's Office of Economic and Demographic Research.
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January 07, 2025
No Problem With $217M Dam Repair Tax, Mich. Panel Says
A Michigan appellate panel on Monday said a $217 million special assessment levied on property owners for dam repairs and lake level restoration after devastating 2020 floods was established through a legally sound process, ruling the owners were never entitled to have a pseudo-judicial review of the tax.
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January 07, 2025
Baker McKenzie Adds Tax Partners In California And New York
Baker McKenzie is fortifying its tax practice by hiring a partner in San Francisco with experience in planning tax positions and handling controversies for technology-driven companies and rehiring another in New York who is skilled at state taxes and journalism.
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January 07, 2025
Ore. Tax Court Affirms Value Error's Fix Applies Only To 1 Year
The Oregon Department of Revenue correctly adjusted the maximum assessed value of a property for only one tax year based on the correction of an earlier error, the Oregon Tax Court ruled.
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January 07, 2025
Iowa General Revenue Collection Through Dec. Up $124M
Iowa's general fund receipts from July through December were $124 million higher than during the same period last fiscal year, according to the state's Department of Management.
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January 06, 2025
Newsom Says No New Taxes, No Deficit, In Early Budget Look
California Gov. Gavin Newsom pledged Monday not to raise taxes in the upcoming budget cycle for the state, while providing an early look at a $322 billion budget that differs from the previous two years by not having a deficit.
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January 06, 2025
Pa. Licensing Law For Vape-Makers Flawed, Panel Finds
Part of Pennsylvania's law regulating licenses for e-cigarette manufacturers is unconstitutional because it gives legislative power to the state's Department of Revenue, an appellate court has ruled in an issue of first impression.
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January 06, 2025
Va. Tax Head Backs Assessments Based On IRS Audit
The Virginia Department of Taxation correctly issued assessments to a woman for additional income tax after learning that the IRS had adjusted her federal returns and finding no record of amended state returns to report the federal changes, the state's tax commissioner ruled.
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January 06, 2025
Va. Retailer Gets Last Chance To Back Up Exemption Claim
A Virginia retailer will get a final chance to provide documentation to claim exemptions and contest the findings of an audit of its sales and use tax liability, the state's tax commissioner said.
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January 06, 2025
Hochul Pitches Increasing NY Child Tax Credit
New York Gov. Kathy Hochul said Monday that she wants to roughly triple the state's refundable child tax credit to up to $1,000 per child under the age of four and increase the benefit to as much as $500 for older children.
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January 06, 2025
Idaho Gov. Aiming For $100M In Tax Cuts
Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.
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January 06, 2025
Ill. Bill Aims To Extend Affordable Housing Tax Break Deadline
Illinois would allow some owners of affordable rental housing until the end of 2037 to apply for a reduction in their property's assessed value for tax purposes as part of a bill introduced in the state Senate.
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January 06, 2025
Va. Tax Head Affirms Gov't Contractor's Sales Tax Bill
A Virginia-based government contractor that provided technology consulting services was correctly assessed retail sales and use tax on hardware and software sales that were part of a cost reimbursement contract, the state's tax commissioner said.
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January 06, 2025
Va. Brewery Owed Tax Refund For Pollution Equipment
A Virginia brewery is due a refund of sales and use taxes paid on pollution control equipment, the state tax commissioner ruled, saying the agency that certified the equipment for a tax exemption had the authority to do so.
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January 06, 2025
Proskauer Adds New Funds Partners In NY, DC
Proskauer Rose LLP announced Monday it has rung in the new year by adding two new partners to its private funds group, with the addition of a tax expert from Schulte Roth & Zabel LLP in New York and a regulatory specialist from the SEC in Washington, D.C.
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January 06, 2025
Va. Newcomers Partly Allowed Credits For Out-Of-State Taxes
A newly arrived Virginia couple were eligible for state income tax credits for taxes paid to two other states on income sourced to those states, but not for taxes paid to California, the Virginia tax commissioner said.
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January 06, 2025
Va. Contractor Allowed Credit For Wrongly Collected Sales Tax
A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.
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January 06, 2025
Pa. Revenues Through Dec. Dip $97M Below Projections
Pennsylvania's general fund revenue from July through December was $97 million lower than expected, according to the state Department of Revenue.
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January 03, 2025
Honeygrow Accused Of Taxing Bottled Water At Pa. Location
Philadelphia-based restaurant chain Honeygrow unjustly profited from charging 6% sales tax for bottled water at one of its locations in violation of Pennsylvania law, a new class action lawsuit filed in state court alleged.
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January 03, 2025
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
Expert Analysis
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.