State & Local

  • February 03, 2025

    Minn. Senate Bill Seeks Cuts To Corporate Income Tax Rate

    Minnesota would phase down its corporate franchise tax rate and its alternative minimum franchise tax rate over the next two years under a bill introduced in the state Senate on Monday.

  • February 03, 2025

    Iowa Couple Missed Chance For Solar Tax Credits, Judge Says

    An Iowa couple were properly denied solar energy tax credits because they failed to file their application for the credits on time, an administrative law judge ruled.

  • February 03, 2025

    RI House Bill Would Exempt Beer From Sales And Use Tax

    Rhode Island would exempt beer and malt liquors from the state's retail sales and use tax as part of a bill introduced in the state House of Representatives.

  • February 03, 2025

    Minn. Senate Bill Seeks Broadband Fiber Sales Tax Exemption

    Fiber and conduit purchased or leased in Minnesota by internet service providers would be exempt from state sales and use tax under a bill introduced in the state Senate on Monday.

  • February 03, 2025

    RI Bill Would Allow Taxes On College Endowments Over $1B

    Rhode Island would allow cities and towns to tax private university and college endowments of more than $1 billion under a bill introduced in the state House of Representatives.

  • January 31, 2025

    Dry Spell In High Court SALT Cases Leaves Gaps In Tax Rules

    A roughly six-year dry spell in significant state and local tax rulings from the U.S. Supreme Court has left some tax practitioners wanting for clarity about how dormant commerce clause precedent should be applied to cross-border transactions in the modern economy.

  • January 31, 2025

    The Tax Angle: TCJA Renewal Cost, ACA Credits, OMB Pick

    From a look at the budget impact of renewing the 2017 tax overhaul law to uncertainty surrounding the renewal of Affordable Care Act premium tax credits and the nomination of a new chief of the Office of Management and Budget, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • January 31, 2025

    Ga. Bill Seeks Homebuilding Sales Tax Break For Nonprofits

    Georgia would provide a sales and use tax exemption for property used by nonprofit organizations to build or repair affordable housing as part of a bill introduced in the state House of Representatives.

  • January 31, 2025

    Akin Hires Tax Pro From Cooley In London

    Akin Gump Strauss Hauer and Feld LLP announced Friday that a partner at Cooley LLP will join as a tax partner in Akin's London office later in 2025. 

  • January 31, 2025

    Pa. Gov. Unveils Energy Plan Funded By Tax Credits

    Pennsylvania would invest in energy projects across the commonwealth, streamlining their approval and investing in certain projects with money from unused tax credits under a plan announced by Gov. Josh Shapiro.

  • February 07, 2025

    Law360 Seeks Members For Its 2025 Editorial Boards

    Law360 is looking for avid readers of our publications to serve as members of our 2025 editorial advisory boards.

  • January 31, 2025

    Colo. House Panel OKs $34M Tax Credit To Attract Sundance

    Colorado would create a refundable tax credit worth up to $34 million over 10 years as part of a package to attract the Sundance Film Festival to the state under legislation approved by a House committee.

  • January 31, 2025

    Tax Group Of The Year: Sullivan & Cromwell

    Sullivan & Cromwell LLP's diverse tax practice went from strength to strength this year, from advising well-known companies like Boeing and Discover that inked multibillion-dollar deals to counseling industry leaders in shaking up their sectors, helping it earn a place among the 2024 Law360 Tax Groups of the Year.

  • January 31, 2025

    Mich. General Revenues Through Dec. Up $228M

    Michigan's general revenue collection from July through December outpaced collection in the same period last year by $228 million, according to the state's Budget Office.

  • January 31, 2025

    Taxation With Representation: Cravath, Gibson Dunn, Milbank

    In this week's Taxation with Representation, Eversource Energy sells Aquarion Water Co., Diversified Energy Partners acquires oil and gas company Maverick, Lantheus Holdings buys Evergreen Theragnostics, and NASCAR champion Jimmie Johnson becomes the majority owner in the Legacy Motor Club racing team.

  • January 31, 2025

    Miss. House Bill Seeks To Exempt Diapers From Sales Tax

    Mississippi would exempt children's diapers from sales tax as part of a bill introduced in the state House of Representatives.

  • January 31, 2025

    NM Senate Bill Floats Quantum Facility Tax Credit

    New Mexico would allow quantum technology companies to claim a corporate income tax credit against the cost of creating facilities in the state under a bill introduced in the state Senate.

  • January 30, 2025

    Ga. Bill Would Allow CPA Affidavits In Lieu Of Tax Returns

    Georgia would allow businesses with locations in more than one jurisdiction to provide affidavits of certified public accountants in lieu of tax returns for purposes of allocating their gross receipts under a bill introduced in the state House of Representatives.

  • January 30, 2025

    Fla. Panel Stands Firm On Tossing Fiserv's Tax Sourcing Fight

    A Florida state appeals court declined to reconsider its dismissal of a group of Fiserv entities' challenges to the state's method of sourcing their receipts, another blow to the companies after a lower court walked back rulings in their favor.

  • January 30, 2025

    Partner Asks NY Appeals Court To Reverse Tax Credit Denial

    The New York Tax Appeals Tribunal unconstitutionally denied a resident tax credit for income tax paid by a partner of a Connecticut-based asset management company, the partner told a New York state appeals court, saying her income was double-taxed by the states.

  • January 30, 2025

    Kan. Bills Seek To Allow Local Ballot Votes On Earnings Taxes

    Kansas would allow counties and cities to impose earnings taxes through local ballot measures with the revenue aimed at property tax relief under bills introduced in the state Senate.

  • January 30, 2025

    Telecom Loses $23M Pa. Tax Case Over Private Line Services

    A telecommunications company is liable for $23 million in gross receipts tax assessed on its services' fees because the private line services it contested were not exempt, the Pennsylvania Commonwealth Court held.

  • January 30, 2025

    Tax Group Of The Year: Skadden

    Skadden Arps Slate Meagher & Flom LLP's tax practice advised on key deals and cases in 2024, including Mars Inc.'s $35.9 million acquisition of Kellanova and BlackRock Inc.'s $12.5 billion acquisition of Global Infrastructure Partners, landing it among the 2024 Law360 Tax Groups of the Year.

  • January 30, 2025

    Minn. Panel Advances Sales Tax Break For Physical Rehabs

    Minnesota would exempt nonprofit physical rehabilitation clinics from state sales and use taxes under legislation advanced by a Senate panel Thursday that would add them to the statute allowing the exemption for other healthcare facilities.

  • January 30, 2025

    Minn. Senate Panel Considering Solar Power Tax Credit

    Minnesota would provide income and corporate franchise tax credits against the costs of certain small-scale solar energy systems under legislation advanced Thursday by the state Senate Taxes Committee.

Expert Analysis

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    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.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    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.

  • How Attorneys Can Break Free From Career Enmeshment

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    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.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    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.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    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.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    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.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    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.

  • Home Canning Makes Me A Better Lawyer

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    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.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    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.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    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.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    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.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    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.

  • State Of The States' AI Legal Ethics Landscape

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    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.

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