State & Local

  • March 07, 2025

    How A Showcase Prosecution Collapsed For New Jersey's AG

    New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.  

  • March 06, 2025

    Mich. Republicans Seek Lasting Automatic Income Tax Cuts

    Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.

  • March 06, 2025

    Wyoming Creates Partial Property Tax Break For Homeowners

    Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.

  • March 06, 2025

    Minn. Panel OKs Sales Tax Break For Broadband Gear

    Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.

  • March 06, 2025

    Iowa Total Receipts Through Feb. Drop $239M

    Iowa's total receipts from July through February lagged behind last year's collections during the same time frame by $239 million, according to the state Department of Management.

  • March 06, 2025

    Minn. Panel Advances $3.8B Income Tax Rate Cut Package

    Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.

  • March 06, 2025

    Minn. Couple Can't Claim $105K Deduction, High Court Affirms

    A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled. 

  • March 06, 2025

    La. Tax Break Doesn't Apply To Apartment's Affordable Units

    The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled. 

  • March 06, 2025

    Ark. General Revenues Through Feb. Up $105M Over Estimate

    Arkansas general revenue collection from July through February beat forecasts by $105 million, according to a report by the state's Department of Finance and Administration.

  • March 06, 2025

    Trump's Value-Added Tax Focus In Tariff Plan Stirs Angst

    President Donald Trump's call to target value-added taxes in his reciprocal tariff plan could distort global supply chains and create additional burdens for U.S. companies, contrary to his stated goals of lowering prices for consumers and boosting business, experts told Law360.

  • March 06, 2025

    Ohio Board Affirms Tax Withholdings Owed By Water Co.

    An Ohio spring water company is liable for a $336,000 assessment for incorrect withholdings of employee income taxes over two decades, a state tax appeals board said Thursday, rejecting the company's arguments that the state wrongly calculated the liability.

  • March 06, 2025

    Mass. Tax Collections Through Feb. Beat Estimates By $688M

    Massachusetts' tax collection from July through February outpaced estimates by $688 million, according to the state Department of Revenue.

  • March 06, 2025

    Minn. Tax Court Upholds $1.2M Lake House Value

    A Minnesota homeowner's action to lower the $1.2 million tax valuation of his home was rejected by the state tax court, which said he failed to overcome the presumed validity of the assessment.

  • March 05, 2025

    NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim

    New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.

  • March 05, 2025

    Wyo. Expands Sales Tax Break For Power Used In Transport

    Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.

  • March 05, 2025

    Nixon Peabody Hires Former Sheppard Mullin Partner In NY

    Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.

  • March 05, 2025

    Maryland Data Brokers Tax Bill Hits Biz Group Opposition

    A Maryland proposal to tax data brokers and make them register would burden businesses and hurt the state's economic competitiveness, representatives of business groups told a state Senate panel Wednesday.

  • March 05, 2025

    Montana Tasks Tax Agency With Review Of Exempt Property

    Montana directed its Department of Revenue to establish a process to review property that is exempt from taxation under a bill signed by the governor.

  • March 05, 2025

    Texas Net Revenue Through Feb. Up 5%, Comptroller Says

    Texas' net revenue collection from September through February beat that made during the same period in the last fiscal year by nearly 5%, according to a report by the state comptroller's office.

  • March 05, 2025

    How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta

    New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.

  • March 05, 2025

    Ohio Bill Seeks Tax Credits For Insurance Co. Health Plans

    Ohio would provide domestic insurance companies with a refundable tax credit for a portion of employer group health plan premiums under a bill introduced in the state Senate.

  • March 05, 2025

    Mass. Proposed Amendment Would Cap Income Tax Rate

    Massachusetts would ask voters to decide if the state income tax rate should be capped at 6.25% under a petition for a proposal of a constitutional amendment. 

  • March 05, 2025

    Ill. Dept. Clarifies Sales Tax Application For Mobile Home Sales

    An Illinois mobile home park that installs mobile homes in its park and sells the homes to tenants should be collecting sales tax on sales of mobile homes to customers, the state Department of Revenue clarified. 

  • March 05, 2025

    Ala. Revenue Collection Through Feb. Down $214M

    Alabama's total revenue collection from July through February dropped $214 million compared with the same time frame last year, according to the state Department of Revenue in a report released Wednesday.

  • March 05, 2025

    Ill. Sales Tax Applies To Wheelchair Ramps, Dept. Says

    An Illinois company that sells wheelchairs and accessibility ramps is not eligible for the reduced sales tax rate for its sales of ramps because the ramps don't constitute medical appliances, the state Department of Revenue advised. 

Expert Analysis

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

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