State & Local

  • July 30, 2024

    Ohio Bill Would Create Credit For Property Tax, Rent

    Ohio would allow homeowners and renters to claim a refundable property tax credit or rebate if their property tax or rent-equivalent tax exceeds 5% of their household income under a bill introduced in the House of Representatives.

  • July 30, 2024

    MTC Digital Work Group Examines Taxing Bundled Products

    A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products is completing a project on how to tax products that are sold in a bundle, with a goal of having a draft document by September, officials said Tuesday.

  • July 30, 2024

    Neb. Gov. Defends Property Tax Plan At Committee Hearing

    Nebraska's governor testified Tuesday that his plan to fund lower property taxes by broadening the sales tax base and upping some consumption taxes works out to a tax cut, despite objections from tax groups who claim the plan would harm residents and businesses.

  • July 30, 2024

    Ropes & Gray Adds Partner To Int'l Tax Practice

    Ropes & Gray LLP recently added a tax adviser with a wealth of experience navigating transactions, funds and investments for clients as a partner in its New York office, the firm said.

  • July 30, 2024

    Local Leaders Ask Senate To Extend New Markets Credit

    Congress should consider making the new markets tax credit permanent and extending opportunity zones as a way to help local governments, local leaders told the Senate Finance Committee on Tuesday.

  • July 30, 2024

    Husch Blackwell Hires UB Greensfelder Partner In St. Louis

    Several years after Husch Blackwell LLP's newest partner, Garrett Reuter Jr., graduated from law school, he joined Greensfelder Hemker & Gale PC to work alongside his late father. Now, he's bringing clients he grew up watching his father work with, to a new platform.

  • July 30, 2024

    Pa. Joining IRS' Free E-File Program In 2025

    The IRS will make its Direct File free online tax filing program available to Pennsylvania taxpayers for the 2025 filing season, Treasury Secretary Janet Yellen said Tuesday, making it the third state to join the program after a dozen states participated in a pilot version this year.

  • July 30, 2024

    NM Extends Filing Deadlines For Wildfire Affected Areas

    New Mexico taxpayers affected by the South Fork and Salt wildfires will have until Nov. 1 to file taxes, matching the federal extension by the Internal Revenue Service, according to the state Taxation and Revenue Department.

  • July 30, 2024

    Ore. Retiree Denied Tax Subtraction For Mass. Annuity

    An Oregon retiree may not subtract payouts from a Massachusetts teachers retirement annuity from her state taxable income because payments from that plan are not among those eligible for the subtraction under state law, the Oregon Tax Court said.

  • July 29, 2024

    Utah Biz Groups Latest To Challenge Corp. Disclosure Law

    Several small-business associations in Utah became the latest group to challenge the Corporate Transparency Act's disclosure requirements, telling a federal court Monday the statute violates several constitutional provisions, including the guarantee of due process.

  • July 29, 2024

    Atty Pitches Prospective Sales Tax Audit Program To MTC

    A tax practitioner asked the Multistate Tax Commission's audit committee Monday to develop a prospective sales tax audit initiative that would permit large retailers to work with the MTC staff to ensure they are meeting their sales tax collection obligations in real time.

  • July 29, 2024

    Immigrants Paid $96.7B In Taxes In 2022, ITEP Study Says

    Unauthorized immigrants paid $96.7 billion in federal, state, and local taxes in 2022 but received few benefits in return, according to a new study released Monday, whose authors said granting such taxpayers work authorization would boost tax revenue and economic activity.

  • July 29, 2024

    Mississippi Joins MTC Corp. Income Tax Audit Program

    Mississippi has joined the Multistate Tax Commission's joint audit program, the chair of the MTC's audit committee said Monday, making it the 30th state to sign onto the initiative.

  • July 29, 2024

    Mo. Menards Store Ruled Properly Valued At $17M

    A Missouri Menards home improvement store was properly valued at $17 million by a county assessor because the store's appraiser failed to use comparable properties in his valuation, the state Tax Commission affirmed.

  • July 29, 2024

    Wayfair To Pay Colo. City Under 10% Of Disputed Sales Tax

    Wayfair will pay less than 10% of the disputed funds in a lawsuit settled last month with a Colorado city over sales tax assessments on remote sales, counsel for the home furnishings retailer said.

  • July 29, 2024

    Utah General Revenue Collection In Fiscal Year 2024 Up $31M

    Utah's revenue collection for the 2024 fiscal year was nearly $31 million higher than in the preceding year, the state Tax Commission reported.

  • July 29, 2024

    Ill. Rule Clarifies Investment Partnership Tax Liability

    Illinois clarified the calculation of withholding tax for investment partnerships under a rule adopted by the state Department of Revenue. 

  • July 29, 2024

    NRA Avoids Compliance Monitor In NY AG Case

    A Manhattan judge on Monday rejected the New York attorney general's request for a compliance monitor to oversee the National Rifle Association, saying such relief would "result in a long, awkward and potentially speech-chilling government involvement in a political organization."

  • July 29, 2024

    Mastercard To Appeal $7.7M Tax Sourcing Decision In SC

    A Mastercard entity will appeal a South Carolina administrative law judge's decision that upheld a $7.7 million corporate income tax assessment in a dispute over how the activities of the company's network should be sourced, an attorney representing the business said Monday.

  • July 29, 2024

    Chevron's Fall A 'Nothingburger' For SALT Cases, Atty Says

    The U.S. Supreme Court's overturning of the Chevron deference doctrine may amount to a "nothingburger" for state tax litigation purposes due to other doctrines that already guide courts on how to address ambiguous tax laws, a practitioner said Monday.

  • July 29, 2024

    DC Taxes Due From Property Transfer Prior To Sale

    A business that sold a commercial property in Washington, D.C., was properly assessed back taxes for a 2007 merger with a subsidiary, the District of Columbia Court of Appeals ruled.

  • July 29, 2024

    Vt. General Fund Revenues In 2024 Fiscal Year Up $46M

    Vermont's general fund revenue in fiscal year 2024 increased by $46 million from the previous fiscal year, according to the state Agency of Administration.

  • July 26, 2024

    Biz Groups Call Corp. Transparency Act Unconstitutional

    The U.S. government has failed to show how the Corporate Transparency Act meets narrow exceptions to the Fourth Amendment's search warrant requirements, a group of small businesses told a Michigan federal court Friday in contending that the statute is unconstitutional.  

  • July 26, 2024

    The Tax Angle: TCJA Prep, IRS Phone Problems

    From a look at Democrats' preparation to rewrite the 2017 GOP tax law to the Internal Revenue Service's continuing problems with providing customer service to tax professionals, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • July 26, 2024

    Ind. Tax Court Says Tax Cap Acre Limitation Unconstitutional

    The Indiana Constitution doesn't permit a fixed 1-acre limitation on land eligible for the state's 1% property tax cap, the state tax court said, siding with a couple who argued their entire property qualified for the cap.

Expert Analysis

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

    Author Photo

    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

    Author Photo

    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

    Author Photo

    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

    Author Photo

    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

    Author Photo

    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

    Author Photo

    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

    Author Photo

    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

    Author Photo

    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

    Author Photo

    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

    Author Photo

    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

    Author Photo

    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

    Author Photo

    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

    Author Photo

    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.