State & Local
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March 04, 2025
Colo. Finance Panel OKs Employee Ownership Tax Break
Colorado would allow tax deductions for certain businesses that convert to employee ownership under legislation approved by a House committee.
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March 04, 2025
Mont. Lowers Electronic Tax Payment Requirement Threshold
Montana lowered the threshold above which tax liabilities must be paid electronically to one-tenth of the amount under the preexisting law as part of a bill signed by the governor.
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March 03, 2025
Real Estate Bills To Watch In Florida's Legislative Session
Florida's annual two-month legislative session officially kicks off Tuesday, but lawmakers have already been at work drafting and filing bills. With a total of 1,821 bills filed between the two chambers before last Friday's deadline, a considerable number have the potential to impact real estate, with several likely to feature prominently in upcoming debates.
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March 03, 2025
Mich. Homeowners Denied Cert. In RICO Foreclosure Suit
A Michigan federal judge followed a recent string of decisions denying class certification to homeowners who allege local governments profited from the sales of their tax-foreclosed property, rejecting Wayne County residents' attempt to certify a class of people who say a racketeering scheme stripped them of their foreclosed homes' surplus equity.
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March 03, 2025
Nonprofits Warn Cuts May Force Closures, End Tax Exemption
Leaders of nonprofits providing healthcare, housing and other critical services for low-income Americans warned Monday that the mix of White House funding cuts and executive orders could force them to close and even jeopardize their tax-exempt status.
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March 03, 2025
Calif. OTA Says Campground Owed Relief After Audit Error
A California campground that operates as a wedding venue was improperly assessed sales tax for wedding venue fees because the auditor had already reviewed the issue in a previous audit, the state Office of Tax Appeals said in a ruling released Monday.
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March 03, 2025
Co.'s CFO Liable For Sales Taxes, Calif. OTA Rules
The chief financial officer for an auto body repair company is a person responsible for the company and thus personally liable for sales tax the company owed, the California Office of Tax Appeals ruled in an opinion released Monday.
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March 03, 2025
Calif. OTA Upholds Rejection Of $2M Charitable Tax Deduction
A California couple was correctly denied a $2 million charitable deduction that was claimed outside the five-year carryover period, the state Office of Tax Appeals said in a nonprecedential opinion released Monday.
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March 03, 2025
Minn. Bill Would Tax Products With 'Forever Chemicals'
Minnesota would impose a tax on manufacturers' and retailers' sales of products that contain a group of chemicals called PFAs, commonly referred to as forever chemicals, under a bill introduced Monday in the state Senate.
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March 03, 2025
Treasury Halts Enforcement Of Corporate Transparency Act
The U.S. Treasury Department won't enforce the Corporate Transparency Act on U.S. businesses and will change regulations so it only applies to foreign companies registered stateside, according to an announcement that activists said invites criminals into the U.S. and lawyers said could provoke judicial scrutiny.
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March 03, 2025
Holwell Shuster Atty Fights NJ Tax On Insurance Contribution
A Holwell Shuster & Goldberg LLP attorney asked the New Jersey Tax Court to cancel an income tax assessment from the state Division of Taxation that he argued erroneously included contributions to a former employer's healthcare plan in his taxable income.
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March 03, 2025
Ohio Church Property Can't Claim Exemption, Board Says
An Ohio church association owes property tax on one of its properties, because it was not used solely for charitable purposes, the state Board of Tax Appeals ruled.
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March 03, 2025
Colo. Says 1933 Dictionary Supports Netflix Subscription Tax
The plain meaning of tangible personal property has long encompassed Netflix streaming video subscriptions, Colorado's tax department told a state appeals court, urging it to allow a sales tax on the company's products.
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March 03, 2025
Miss. To Impose Tax On Winemakers' Direct Sales, Shipments
Mississippi will impose a tax on winemakers who sell and ship wine directly to residents as part of a bill signed by the governor.
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March 03, 2025
RI Bill Aims To Pause Tax On Utility Company Earnings
Rhode Island would suspend the state's gross earnings tax on electric and gas companies as part of a bill introduced in the state House of Representatives.
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March 03, 2025
Texas Bill Seeks To Bar Tax Breaks For Some Solar Facilities
Texas would prohibit political jurisdictions from creating property tax exemptions for high-capacity solar energy generating and storing facilities or their equipment under a bill filed Monday in the state House of Representatives.
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March 03, 2025
Minn. Bill Seeks EV Charging Tax, Repeal Of Surcharge
Minnesota would impose a tax on electricity for electric vehicles obtained at public charging stations and end the state's current surcharge on the vehicles under legislation introduced Monday in the state Senate.
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March 03, 2025
Ark. House Bill Would Gradually End Tax On Soft Drinks
Arkansas would phase out its tax on soft drinks if revenue thresholds are met under a bill introduced Monday in the state House of Representatives.
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March 03, 2025
Eversheds Lands 12 Chamberlain Hrdlicka Tax Attys In Atlanta
Eversheds Sutherland has grown its Atlanta office by bringing on a dozen tax controversy attorneys from Chamberlain Hrdlicka White Williams & Aughtry PC, the firm announced Monday.
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February 28, 2025
Mich. Justices Reject Credit Suisse's NOL Carryforward Bid
The Michigan Supreme Court on Friday denied Credit Suisse's bid to appeal a lower court's decision that barred the bank from straying from the federal method of determining taxable income to carry forward $21.3 million in losses on its state returns.
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February 28, 2025
Biz Groups Pan Md. Plan For Corp. Combined Tax Reporting
Combined water's-edge corporate tax reporting in Maryland would hurt the state's economy, destabilize revenue and impose significant burdens on taxpayers and the state, business groups told a legislative panel considering the governor's tax and budget proposal Friday.
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February 28, 2025
Miss. House Passes Exemption For Certain Farm Machinery
Mississippi would exempt farm equipment and vehicles held by dealers as merchandise from the state's inventory tax under a bill passed by the state House of Representatives.
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February 28, 2025
NY Tribunal Reverses Securities Co.'s Tax Sourcing Win
The New York Tax Appeals Tribunal rejected an investment company's claims that sourcing receipts to locations of institutional intermediaries, such as hedge funds, instead of to investors unconstitutionally distorted its share of New York taxable income, partially reversing an administrative law judge's determination.
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February 28, 2025
W.Va. Updates Corp. Tax Law To Conform With Federal Code
West Virginia has updated its conformity with the Internal Revenue Code for state corporate income tax purposes under a bill signed by the governor.
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February 28, 2025
Minn. Justices Send Golf Course Dispute Back To Tax Court
The Minnesota Supreme Court booted a county's property tax fight with the former owner of a golf course back to the state's tax court, saying the lower court's decision to keep the case alive was not a final order subject to review by the justices.
Expert Analysis
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
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.
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Why Attorneys Should Consider Community Leadership Roles
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.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
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.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
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.
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Portland's Gross Receipts Tax Oversteps City's Authority
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.