State & Local

  • January 22, 2025

    Md. Bill Seeks To Add Digital Ad Tax To Appeals Process

    Maryland would authorize the same appeals process for digital advertising tax assessments as it does for most other taxes under legislation introduced Wednesday in the House of Delegates.

  • January 22, 2025

    Hawaii House Bill Would Mandate Combined Reporting

    Hawaii would mandate worldwide combined reporting under a bill introduced in the state House of Representatives. 

  • January 22, 2025

    Ariz. Bill Seeks Ballot Measure To Cut Income Tax Rate

    Arizona would ask voters in 2026 whether to cut the state's flat income tax rate from 2.5% to 2% under a House resolution.

  • January 22, 2025

    Minn. Bill Seeks Cap On Property Value Increases

    Minnesota would impose a 3% annual cap on the increase in the assessed market value of a residential property under legislation in the state Senate.

  • January 22, 2025

    Minn. Bill Would Expand Sales Tax Break For Baby Items

    Minnesota would expand its existing sales and use tax exemption for baby products to include car seats, cribs and changing tables under legislation introduced in the state Senate.

  • January 22, 2025

    Minn. Senate Bill Seeks Income Tax Break For Med Costs

    Minnesota would allow its tax filers to subtract uncompensated medical care and health insurance costs from their state taxable income under legislation introduced in the state Senate.

  • January 21, 2025

    Hochul Pitches Shifts To Partnership Filing Rules, Entity Taxes

    New York would push back the annual election date for entity-level taxes and draw from the Multistate Tax Commission's model for allowing partnerships to file state tax adjustments stemming from federal partnership audit changes under a budget plan Gov. Kathy Hochul unveiled Tuesday.

  • January 21, 2025

    Detroit Council OKs $45K Settlement Over Holding Co.'s Gain

    The city of Detroit approved a settlement Tuesday in the Michigan Tax Tribunal in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company.

  • January 21, 2025

    Ill. Senate Bill Seeks Tax Deduction For OT Wages

    Illinois would create an individual income tax deduction for overtime wages under a bill introduced in the state Senate.

  • January 21, 2025

    Ariz. General Fund Revenue $244M Above Projections

    Arizona's total general fund collection from July through December surpassed budget estimates by $244 million, according to the state's Joint Legislative Budget Committee. 

  • January 21, 2025

    Md. Bill Seeks High Earner Tax, Water's-Edge Reporting

    Maryland would impose a new tax rate on high earners, adopt combined water's-edge corporate tax reporting and lower its corporate tax rate under legislation introduced in the House of Delegates to enact proposals by the governor.

  • January 21, 2025

    Tribal Tax Status Regs Leave Energy Credit Access Up In Air

    While recently proposed regulations would provide long-awaited clarity that enterprises wholly owned by Native American tribes are exempt from federal taxes, the rules leave glaring questions open about whether tribes can access clean energy tax credits through business structures like joint ventures.

  • January 21, 2025

    Ariz. Gov. Seeks Extension Of Low-Income Housing Tax Credit

    Arizona would extend its low-income housing tax credit for six years under the fiscal year 2026 budget proposal by Gov. Katie Hobbs.

  • January 21, 2025

    RI Gov. Proposes Digital Ad Tax, R&D Credit Expansion

    Rhode Island would levy a tax on digital advertisement services and double the number of years businesses can claim research and development expense tax credits as part of the governor's fiscal year 2026 budget proposal.

  • January 21, 2025

    Hawaii Bill Seeks Tax Credit For Wind-Resistant Retrofitting

    Hawaii would create an income tax credit for up to $40,000 for the cost of wind-resistant retrofitting of a home under a bill introduced in the state House of Representatives.

  • January 21, 2025

    Hawaii House Bill Would Offer Deduction For Tips

    Tipped employees in Hawaii would be able to deduct the amount made in tips from their taxable income under a bill introduced in the state House of Representatives.

  • January 21, 2025

    Illinois Senate Bill Seeks Income Tax Deduction For Tips

    Illinois would create an income tax deduction for gratuities that are included in a taxpayer's federal adjusted gross income under a bill introduced in the state Senate.

  • January 21, 2025

    NY Tax Collection Through Dec. Up $5B, Dept. Says

    New York's total state tax collection from July through December was roughly $5 billion higher than during the same period last fiscal year, according to the state Department of Taxation and Finance.

  • January 21, 2025

    Hawaii Bill Would Reduce Some Income Taxes In Oahu

    Hawaii would reduce income taxes for residents of one part of the island of Oahu under a two-year pilot program in legislation proposed in the state House of Representatives.

  • January 21, 2025

    Justices Decline To Review NY Tax On IBM, Disney Royalties

    The U.S. Supreme Court declined Tuesday to hear claims from Disney and IBM that New York's former method of taxing royalty payments from foreign affiliates resulted in unconstitutional discrimination against interstate commerce.

  • January 17, 2025

    Law360 Names Practice Groups Of The Year

    Law360 would like to congratulate the winners of its Practice Groups of the Year awards for 2024, which honor the attorney teams behind litigation wins and significant transaction work that resonated throughout the legal industry this past year.

  • January 17, 2025

    Law360 Names Firms Of The Year

    Eight law firms have earned spots as Law360's Firms of the Year, with 54 Practice Group of the Year awards among them, steering some of the largest deals of 2024 and securing high-profile litigation wins, including at the U.S. Supreme Court.

  • January 17, 2025

    Wash. Bill Would End B&O Tax Credit, Add Gains Tax Credit

    Washington state would replace a credit for business and occupation taxes due on a sale or exchange that also is subject to the state's capital gains tax with a credit for taxes on gains that also are subject to B&O taxes, under a bill introduced in the state Senate.

  • January 17, 2025

    COST Pans Maine's Receipt Sourcing Change For Cos.

    Maine's plan to change its apportionment methodology from sourcing business receipts where services are received to where they are acquired or experienced overreaches from what lawmakers had originally intended, the Council on State Taxation said Friday.

  • January 17, 2025

    Hawaii Bill Would Increase Capital Gains Tax On Some Filers

    Hawaii would increase the state's capital gains tax for nonresidents and foreign taxpayers under a bill introduced in the state House of Representatives.

Expert Analysis

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

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