State & Local

  • March 12, 2025

    Md. Senate Panel OKs Digital Ad Tax Appeal Process

    Assessments of Maryland's digital advertising gross revenue tax would be subject to the same administrative appeals process as most other taxes in the state under legislation passed Wednesday by the Senate Budget and Taxation Committee.

  • March 11, 2025

    NY Lawmakers Pitch Tax Hikes, Retaining Entity Tax Deadline

    New York would raise the state's top personal and corporate income tax rates in budget plans that state lawmakers released that varied from certain elements of Gov. Kathy Hochul's budget proposal, including by eschewing Hochul's suggestion to push back the annual election date for entity-level taxes.

  • March 11, 2025

    With Guardrails, AI Is A Valuable Tax Tool, Tax Pros Say

    Relevance of artificial intelligence in the tax world is expanding rapidly, and individuals and businesses should consider using it as long as cautions and guidelines are in place, tax professionals who have adopted the technology said Tuesday.

  • March 11, 2025

    12 Govs. Assert States' Sovereignty Against CTA In 5th Circ.

    A dozen Republican governors, led by Georgia Gov. Brian Kemp, urged the Fifth Circuit to maintain a nationwide block of enforcement of the Corporate Transparency Act, arguing the law undermines the traditional authority states have to regulate businesses.

  • March 11, 2025

    Ohio High Court Orders City Tax Question To Appear On Ballot

    An Ohio county board of elections disregarded state law when it stopped a city's proposed extension of an additional income tax levy from appearing on a ballot, the state Supreme Court ruled Tuesday.

  • March 11, 2025

    Carlton Fields Tax Ace Jumps To Trenam Law In Fla.

    Florida's Trenam Law has added a past chair of the tax section of the state bar after her 25-year stint at Carlton Fields PA.

  • March 11, 2025

    NY High Court Judges Quiz Attys On Scope Of Information Tax

    New York Court of Appeals judges wrestled Tuesday with whether a lower court correctly found that a research company's measuring of the effectiveness of advertising campaigns constituted taxable information services, with the chief judge pondering whether the ruling could render legal services taxable.

  • March 11, 2025

    Minn. General Revenues In Feb. $116M Ahead Of Forecasts

    Minnesota's general revenue collection in February exceeded budget forecasts by $116 million, according to a report by the state Department of Management and Budget.

  • March 11, 2025

    Indiana Tax Collection Through Feb. Beats Estimate By $151M

    Indiana's general revenue collection from July through February outpaced forecasts by $151 million, according to a report from the State Budget Agency.

  • March 11, 2025

    Calif. Revenues Through February Up $4.3B From Forecast

    California's revenue collection from July through February outpaced estimates by $4.3 billion, according to a report by the state Comptroller's Office.

  • March 11, 2025

    Minn. Panel Advances Flat Tax On Charitable Gambling

    Minnesota would reduce its tax rate on receipts of lawful gambling conducted by charitable institutions to a flat 5% under legislation advanced Tuesday by a House Committee.

  • March 11, 2025

    Wis. Senate Prez Rejects Gov.'s Proposed High-Earner Tax

    The president of the Wisconsin Senate rejected the governor's budget proposals, which include a new income tax bracket for high earners and a property tax freeze, saying Republicans would take the lead in crafting tax policy in this year's budget.

  • March 11, 2025

    Utah Lawmakers OK Min. Tax Rate Consensus Certification

    Utah would require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill approved by state lawmakers and headed to the governor.

  • March 11, 2025

    Ore. House Panel OKs Boosting Film Fund Tax Credit

    Oregon would boost the amount of tax credits available to those who donate to a state fund promoting the production of films and other media under legislation approved unanimously by a legislative panel.

  • March 10, 2025

    Cutting IRS Staff May Shift Audit Burden To States, Pros Say

    A possible cut in half of the number of Internal Revenue Service employees, floated by President Donald Trump's administration, could profoundly affect state tax administration, particularly if states become more responsible for auditing federal taxable income, tax pros said Monday.

  • March 10, 2025

    Texas Committee Weighs Financial Transactions Tax Ban

    Texas would have voters decide whether to prevent the state from taxing securities transactions under a joint resolution that would put the state on the road to becoming a global capital market, its sponsor told the House Ways and Means Committee on Monday.

  • March 10, 2025

    Ariz. Power Co. Asks Justices To Review Tax On Tribal Plant

    An energy company asked the U.S. Supreme Court to review Arizona court decisions that said a power plant it owns on tribal land is subject to property taxes, arguing that privately owned improvements located on Native American reservations are exempt from state and local taxes.

  • March 10, 2025

    Utah Lawmakers OK Tax Break For Energy Facility Operators

    Utah would provide a sales and use tax exemption for operators of facilities that manufacture energy storage devices or equipment under a bill passed by state lawmakers and headed to the governor.

  • March 10, 2025

    SC Court Should Reverse $7.7M Assessment, Mastercard Says

    The South Carolina Appeals Court should rely on precedent when determining Mastercard's income-producing activity in the state and reverse an administrative law judge's determination upholding a $7.7 million corporate income tax assessment, the company told the court.

  • March 10, 2025

    Colo. Proposal Seeks Taxpayer Votes On New State Fees

    Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.

  • March 10, 2025

    Tax Pro Rejoins Norton Rose From Reed Smith In Houston

    Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.

  • March 10, 2025

    Colo. House OKs County Lodging Tax Rate Increases

    Colorado would triple the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.

  • March 10, 2025

    Colo. Court Affirms Property Tax Valuation For Partial Build

    A partly built commercial building in Colorado was properly valued by a county board of equalization, as the state doesn't have an exemption for partial builds, a state appeals court ruled.

  • March 10, 2025

    Idaho Cuts Flat Income Tax Rate For Individuals, Corporations

    Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.

  • March 10, 2025

    Colo. Senate Panel OKs Suspending Interim Tax Committees

    Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.

Expert Analysis

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Considering Chevron's End Through A State Tax Lens

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    States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.

  • Kentucky Tax Talk: Finally Better Online Records At Revenue?

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    The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.

  • Striking A Balance Between AI Use And Attorney Well-Being

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    As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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