State & Local
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February 05, 2025
Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay
Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.
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February 05, 2025
Mich. Gov. Proposes Using AI To Bolster Tax Collection
Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.
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February 05, 2025
Minn. Senate Panel Backs Creating Letter Ruling Program
Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.
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February 05, 2025
Vt. Tax Collection Through Dec. Up $100M From Last Year
Vermont's general fund revenue from July through December exceeded collections made during the same period last year by $100 million, according to the state Agency of Administration.
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February 05, 2025
Kan. Bill Would Create Task Force For Property Tax Study
Kansas would create a task force to study the state's property taxes and make recommendations under a bill introduced in the state Senate.
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February 05, 2025
Mo. Committee Tells Senate To OK Biz Tax Threshold Increase
Missouri would increase the threshold for businesses that localities can impose business license tax on under a bill that a state Senate committee recommended Wednesday for passage by the full Senate.
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February 05, 2025
Ark. Tax Revenue Through Jan. Up $44M From Estimate
Arkansas' total net revenue from July through January beat budget estimates by $44 million, according to a report by the state Department of Finance and Administration reported.
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February 05, 2025
Ala. Tax Collection Through Jan. Drops $76M From Last Year
Alabama's revenue collection from October through January fell $76 million compared with collections made during the same period last fiscal year, the state Department of Revenue said.
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February 05, 2025
DC Requires Copies Of Federal Returns For High Incomes
The District of Columbia will require individuals and businesses with income above certain thresholds to submit a copy of their federal income tax return with the filing of their district tax return under regulatory amendments adopted by the district's Office of Tax and Revenue.
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February 05, 2025
Minn. Senate Bill Would Phase Out Estate Tax
Minnesota would lower its estate tax rates by 1.6 percentage points each year until each rate is zero under a bill introduced in the state Senate.
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February 04, 2025
Mich. Supreme Court Says City's Electricity Fee Is Illegal Tax
A franchise fee added to East Lansing, Michigan, residents' energy bills is a disguised tax, the Michigan Supreme Court ruled Monday, saying the fee was used to raise revenue for the city without first being approved by voters.
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February 04, 2025
Key State And Local Tax Takeaways From January
January saw the U.S. Supreme Court decline to hear a Philadelphia resident's claims that the city's refusal to credit Delaware state taxes against her city wage tax liabilities was unconstitutional, while state legislatures returned for their 2025 sessions, marking another eventful month in state and local tax.
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February 04, 2025
Kostelanetz Adds Tax Pro From Lowenstein Sandler
Kostelanetz LLP said a former partner at Lowenstein Sandler LLP has joined the firm as a partner in the Washington, D.C., office.
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February 04, 2025
Ariz. Bill Seeks Lawmaker Review Of Tax Law Interpretations
The Arizona Department of Revenue would be required to notify the chairs of the legislative tax policy committees if an interpretation or provision of tax law will adversely affect taxpayers under legislation introduced Tuesday.
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February 04, 2025
Wash. Gov. Orders Look At Data Centers' Tax Revenue Impact
Washington's governor issued an executive order directing the state's Department of Revenue to create a work group to examine the impact of data centers on the state's tax revenue and economy and recommend policies to address tax revenue needs in relation to other priorities.
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February 04, 2025
Pa. Gov. Proposes Corp. Tax Cuts, Energy Credits
Pennsylvania would accelerate cuts to its corporate net income tax rate, expand and repurpose tax credits to fund energy projects and make other tax changes under a budget proposal announced Tuesday by Democratic Gov. Josh Shapiro.
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February 04, 2025
Fla. Gov. Pitches End To Business Rent Tax In Budget
Florida would eliminate its tax on commercial real estate leases under Gov. Ron DeSantis' proposed budget, a change he said would save businesses in the state a collective $1.6 billion.
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February 04, 2025
Kan. Bill Would Exempt Some Repair Services
Kansas would exempt the installation of material used in reconstruction, remodeling and repair from state sales and use tax under a bill introduced in the state Senate.
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February 04, 2025
Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight
An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.
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February 04, 2025
Mellon Heir's Estate Defends $29M Tax Refund Request
A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.
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February 04, 2025
Pa. Governor Puts Cannabis Legalization In Budget Proposal
Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.
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February 04, 2025
Texas Revenue Collection Through Jan. Up 5% From Last Year
Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.
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February 04, 2025
Calif. Insurer Can't Get Tax Refund On In-State Shipments
A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.
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February 04, 2025
W.Va. Revenues Through Jan. Beat Forecast By $28M
West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.
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February 04, 2025
NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear
New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.
Expert Analysis
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
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.
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The Bar Needs More Clarity On The Discovery Objection Rule
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.
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States, Taxes And Scorecards: SALT In Review
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.
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So You Want To Move Your Law Practice To Canada, Eh?
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.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
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.
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Considering Chevron's End Through A State Tax Lens
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.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
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.
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Striking A Balance Between AI Use And Attorney Well-Being
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.