State & Local

  • June 13, 2024

    Ohio Senate OKs Requiring Tax Payments For Property Splits

    Ohio would require delinquent property taxes to be paid before a real parcel was subdivided or transferred and would prohibit tax-delinquent property owners from buying tax-foreclosed property under a bill passed by the state Senate.

  • June 13, 2024

    NY Babysitter Can Get Earned Income Tax Credits, ALJ Rules

    A New York woman who was paid cash for babysitting was able to prove she was entitled to the state's and New York City's earned income tax credits, an administrative law judge said in a determination released Thursday. 

  • June 13, 2024

    Mo. City Tax Credit Suit Tossed Over Federal Jurisdiction

    A federal judge dismissed a Kansas City, Missouri, resident's claims that the city unconstitutionally refused to credit his state income taxes paid to Kansas against his city earnings tax liabilities, ruling that a federal law barred the case from being lodged in federal court.

  • June 13, 2024

    La. AG Tells Parish That Sheriff Has Tax Collection Authority

    A Louisiana parish cannot shift occupational license tax collection responsibilities from its sheriff to its president's office, the state attorney general's office said in an opinion.

  • June 13, 2024

    Ariz. Lawmakers OK Expanding Jet Fuel Definition For Tax

    Arizona would expand the definition of jet fuel subject to state's 3.05-cent-per-gallon excise tax under a bill sent to Democratic Gov. Katie Hobbs.

  • June 12, 2024

    NY Court Strikes Housing Tax Break's Labor Dispute Process

    A New York state court has undercut a provision in a since-expired affordable housing tax break that enabled a city watchdog to issue judgments against developers who underpaid construction workers, deeming the provision unconstitutional because decisions could not be appealed.

  • June 12, 2024

    Senate Budget Chair Seeks End To Carried Interest Tax Break

    Lawmakers should end the favorable tax treatment of income from carried interest compared with ordinary earned income, Senate Budget Committee Chairman Sheldon Whitehouse said Wednesday.

  • June 12, 2024

    Digital Taxes May Take Hold Regardless Of Treaty Signing

    An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.

  • June 12, 2024

    Mass. Tax Board Knocks $4M Off Valuation Of Elder Housing

    A Massachusetts tax panel slashed the valuation of a residential complex for low-income seniors by nearly two-thirds in a decision released Wednesday, agreeing with the owner that restrictions on the property justified a lower assessment.

  • June 12, 2024

    NM Home Dialysis Co. Gets $2M Tax Bill Thrown Out

    A New Mexico business that provides at-home dialysis care to patients was wrongly hit with a $2 million gross receipts tax assessment and penalty notice, the state Administrative Hearings Office ruled, finding the company provided exempt healthcare services.

  • June 12, 2024

    Mass. Tax Board Says No To Decrease In Parcel Values

    The owner of a pair of Massachusetts land parcels failed to show they were overvalued by local assessors, a state tax board ruled in a decision released Wednesday, saying the owner sought relief beyond the board's authority on several issues.

  • June 12, 2024

    Ohio Bill Seeks Tax Break For Items Bought By Logistics Cos.

    Ohio would create a sales and use tax exemption for items purchased by logistics businesses to transport manufactured products, general merchandise and grocery products under a bill introduced in the state Senate.

  • June 12, 2024

    Ore. Tax Court Affirms No Retroactive Fix To Home Value

    The tax valuation of an Oregon residence erroneously assessed at a larger square footage cannot be retroactively reduced, the Oregon Tax Court said, upholding the state tax department's rejection of the request.

  • June 12, 2024

    Kan. Tax Collection Through May Up $134M From Last Year

    Kansas' total tax revenue collected from July through May grew $134 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.

  • June 12, 2024

    Ohio Tax Board Undoes Vacant Eatery's COVID-19 Value Cut

    An Ohio County Board of Revision erred when it lowered a vacant restaurant property's value after the property owner argued the value had dropped as a result of the COVID-19 pandemic, the state Board of Tax Appeals ruled.

  • June 12, 2024

    Treasury Issued Over $1B In Clean Vehicle Tax Credits

    The clean vehicle tax credit of up to $7,500 has saved buyers more than $1 billion in total upfront costs since January, the U.S. Treasury Department announced Wednesday, saying the figures represent a major milestone in lowering transportation costs since the incentive was updated in 2022.

  • June 12, 2024

    Florida Net Revenue Through April Beats Estimate By $879M

    Florida's net revenue from July through April exceeded forecasts by $879 million, the state Office of Economic and Demographic Research reported.

  • June 12, 2024

    Colo. Dept. OKs Tax Credit For Donations To Adoption Agency

    Donations to an agency that seeks adoptive parents for children qualify for Colorado's child care contribution tax credit, the state Department of Revenue said.

  • June 11, 2024

    Tax Agencies Must Exercise Caution With AI, Experts Say

    Artificial intelligence has the potential to make tax administration more efficient and effective but must be approached with great caution to minimize significant risks including privacy, fairness and quality control, experts on the subject said Tuesday.

  • June 11, 2024

    Precedent Favors Nationwide In Mich. Tax Fight, Judge Says

    A Michigan Court of Appeals judge said Tuesday that the state's tax agency was asking the court to turn its back on recent precedent to hold that Nationwide entities couldn't file as a unitary business to share insurance tax credits across their group members.

  • June 11, 2024

    RI Lawmakers OK Sharing Info About Biz Entities' Tax Status

    Rhode Island would allow its Division of Taxation and secretary of state's office to share information on a business' tax status as part of a bill passed by lawmakers and headed to the governor.

  • June 11, 2024

    NY Senate Confirms Gov.'s Appointment To Tax Tribunal

    The New York State Senate confirmed Democratic Gov. Kathy Hochul's nominee for the state's Tax Appeals Tribunal, according to a statement from the governor's office.

  • June 11, 2024

    Colo. To Allow Tax Credits For Gifts Through Intermediaries

    Colorado will allow taxpayers to claim income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under a bill signed by Democratic Gov. Jared Polis.

  • June 11, 2024

    NJ City's Watershed Property Is Subject To Tax, Court Says

    An undeveloped property in West Milford, New Jersey, that's owned by Newark was properly valued by West Milford, as the property is a watershed subject to tax, the New Jersey Tax Court ruled. 

  • June 11, 2024

    Texas General Revenue Up $263M From Last Fiscal Year

    Texas brought in $263 million more in general revenue from September through May than it did during the same period last fiscal year, the state comptroller's office said.

Expert Analysis

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

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