State & Local

Expert Analysis

• Comparing NY And NJ Reverse False Claims Statutes

  

  Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.

• Ohio Tax Talk: Amnesty Or Voluntary Disclosure?

  

  Ohio's governor recently signed legislation to allow a two-month tax amnesty if the revenue is needed, but considering Ohio's current tax surplus and the fact that many taxpayers would be precluded, those owing back taxes should consider whether voluntary disclosure remains a better option, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

• Property In Pa. And Corporate Income In Mo.: SALT In Review

  

  From the latest attempt to do away with Pennsylvania's property tax to an assault on Missouri's corporate income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• The Forces Defining Sales Tax Policy And Compliance In 2023

  

  In the coming year, expect to see tax policymakers grapple with the complexity of state and local tax compliance, cryptocurrency, metaverse transactions, and more, says Scott Peterson at Avalara.

• Start The Revolution Without Me: SALT In Review

  

  From a sweeping push toward taxing the rich to a proposed tax review board in Indiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Atty-Client Privilege Arguments Give Justices A Moving Target

  

  Recent oral arguments before the U.S. Supreme Court in a case regarding the scope of the attorney-client privilege appeared to raise more questions about multipurpose counsel communications than they answered, as the parties presented shifting iterations of a predictable, easily applied test for evaluating the communications' purpose, say Trey Bourn and Thomas DiStanislao at Butler Snow.

• States Must Align Distribution Age Rules With Secure 2.0

  

  To prevent unintended escheatment of retirement benefits, states will need to undertake legislative efforts to amend unclaimed property standards that conflict with the Secure 2.0 Act's required minimum distribution age increases, says Michael Giovannini at Alston & Bird.

• Va. Tax Nixed, NJ Shoplifter Targeted: SALT In Review

  

  From a tax declared unconstitutional in Virginia to a New Jersey prosecutor's attempt to include sales tax in a shoplifting charge, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Midterm Cannabis Results Remind That Progress Is Not Linear

  

  It may appear odd that the majority of state proposals for adult-use cannabis failed in November’s midterm elections when legalization is polling at an all-time high, but history moves in fits and starts, and there are clearly still some blind spots and hidden variables affecting voter perceptions, say Whitt Steineker and Mason Kruse at Bradley Arant.

• Wash. B&O Tax Proposal Is A Step In The Right Direction

  

  The Washington Tax Structure Work Group’s proposal to swap the state’s problematic business and occupation tax for a Texas-style margins tax is far from a perfect solution, but it has opened the door for a long-overdue conversation about B&O tax changes that would provide much-needed administrative relief, says Nikki Dobay at Greenberg Traurig.

• This Year's Top 10 Developments In State And Local Tax

  

  Attorneys at Grant Thornton rank the 10 biggest state and local tax issues of 2022, including the adoption of state pass-through entity taxes, Maryland's digital advertising tax and American Rescue Plan Act litigation.

• What To Expect In 2023: SALT In Review

  

  Starting with predictions for the coming year, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Texas Tax Talk: What To Know About The Prefiled Bills

  

  Many of the Texas tax bills prefiled ahead of the state's January 2023 legislative session predictably reduce property tax, but it remains unclear how online sales tax sourcing will be addressed, and an expiring school district property tax incentive program will be reimplemented, say Matt Larsen and Alison Andrews at Baker Botts.