State & Local
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October 30, 2024
Pa. Authorizes Settlement Process To Resolve Tax Disputes
Pennsylvania empowered the state Board of Finance and Revenue to oversee a formal settlement process to resolve taxpayer disputes and extended the deadline for taxpayers to appeal personal income tax assessments from the state Department of Revenue under a bill signed by Democratic Gov. Josh Shapiro.
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October 30, 2024
Va. Amusement Park Wins Property Tax Refund For Rides
A Virginia amusement park owner is owed refunds of business property tax payments, the state's tax commissioner said, agreeing with the owner that rides and other assets at the park were fixed to real property and not subject to the tax.
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October 30, 2024
NJ Cannabis Commission Delays Increasing Excise Fee
The New Jersey commission that regulates cannabis will not immediately increase the state's social equity excise fee and will instead decide at a later meeting whether to increase the fee, the commission voted on Wednesday.
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October 30, 2024
Real Estate Tax Ballot Initiatives To Watch
Next week, voters in seven states will be weighing in on a variety of real estate tax ballot initiatives, including various measures that would provide additional property tax relief to veterans.
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October 30, 2024
Ohio Justices Say Attorney In Prison Should Not Be Disbarred
The Ohio Supreme Court ruled Tuesday that an attorney in federal prison for his participation in a tax fraud scheme should not be disbarred, and should have a chance to reapply for his law license in the future
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October 30, 2024
Va. Tax Boss Orders 2nd Look At Co.'s Bank Card Tax Break
Virginia auditors must take a closer look at a company's sales of debit and credit cards to better evaluate whether the cards were exempt from tax as property to be resold to final customers, the state's tax commissioner said.
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October 30, 2024
Va. Biz Wrongly Collected Sales Tax, Commissioner Rules
A Virginia fabricator of products for construction erroneously collected and remitted sales tax on property it installed in real estate and may seek a credit, but it owes sales tax on its purchases from vendors, the Virginia tax commissioner said.
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October 29, 2024
NJ Panel Rejects Man's Ability To Contest Newark Tax Break
A New Jersey resident doesn't have standing to challenge Newark's tax abatement awarded to a property developer because he doesn't live or own property in the city, a state appeals panel ruled Tuesday.
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October 29, 2024
Investments In Energy Tax Credit Boom Could Draw IRS' Eye
The 2022 climate law's green energy tax incentives sparked a surge of big-ticket development projects nationwide, and tax practitioners expect that the investments could be subject to intense scrutiny from the IRS amid a crackdown on abusive schemes in other areas.
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October 29, 2024
Ex-Cleveland Councilman Can't Cut 6-Year Fraud Sentence
An Ohio federal judge will not allow a former Cleveland city councilman to get out of jail on compassionate release, ruling the ex-politician "has never demonstrated any remorse for his criminal conduct" and should serve the remainder of his six-year fraud sentence.
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October 29, 2024
Issues Raised In Wayfair Still Top Targets For Litigation
Though Wayfair was decided more than six years ago by the U.S. Supreme Court, challenges centered on key issues of the case involving the taxation of remote sellers are still going strong, panelists said Tuesday.
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October 29, 2024
Rimon Adds International Tax Expert In Philadelphia
Rimon PC has added an expert in international tax and trusts and estates who joined the firm's Philadelphia office after working for his own practice.
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October 29, 2024
States Should Cede Profit-Shifting Fight To OECD, Atty Says
States should shy away from using mandatory worldwide combined reporting to address profit shifting and instead allow the Organization for Economic Cooperation and Development to police tax avoidance from multinational corporations, a business trade group attorney said Tuesday.
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October 29, 2024
Vt. Revenue Through Sept. Rises $53M From Last Year
Vermont's total general fund revenue from July through September beat last year's total for that period by $53 million, according to a report by the state Agency of Administration.
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October 29, 2024
Maine Revenue Through Sept. Up $132M From Estimate
Maine's general revenue collection through the first three months of its fiscal year outpaced an estimate by $132 million, according to a report by the state Department of Administrative Financial Services.
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October 28, 2024
No COVID Property Tax Break For Hotels, Wash. Court Told
Hotels in Washington state should not get property tax breaks for COVID-19 because the pandemic was not a natural disaster that allows relief, the assessor of the state's most populous county told a state court.
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October 28, 2024
La. Special Session To Address Gov.'s Tax Overhaul Proposals
Louisiana's governor called for the state Legislature to meet for a special session to overhaul the state's tax code, asking legislators on Monday to consider a series of proposals that include ending the corporate franchise tax and adopting a flat corporate income tax.
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October 28, 2024
Ind. Tax Board Cuts Target Store's Assessment By $500K
An Indiana Target's property tax assessment should be lowered by roughly $500,000 for three tax years, the state Board of Tax Review said, finding the retailer's income capitalization approach to the valuation persuasive.
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October 28, 2024
Ind. Tax Board Denies Exemption For Undeveloped Property
A religious organization in Indiana cannot claim a property exemption for a property to be developed because it was unable to show substantial progress toward the completion of the building, the state Board of Tax Review said.
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October 28, 2024
Ind. Tax Board Orders Vacant Land Be Reassessed
An Indiana property valued as vacant land should be reassessed, the state Board of Tax Review said, and the property should be considered nontillable agricultural land.
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October 28, 2024
Tenn. ALJ Boosts Home's Tax Value By A Third
A Tennessee administrative law judge boosted a home's tax value by more than one-third after siding with a local assessor's office that brought a counterclaim against an appeal by the home's owners, who sought a lower figure.
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October 25, 2024
Hawkins Delafield Career Atty Moves To Nixon Peabody In SF
Nixon Peabody LLP hired a Hawkins Delafield & Wood LLP partner who has spent his entire legal career with that firm working on public finance tax matters and a range of other tax-related matters, the firm has announced.
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October 25, 2024
Pa. House Advances State Bill To Protect Crypto Payments
Pennsylvania's House of Representatives advanced a bill that would codify businesses' and individuals' ability to accept digital assets as payment, maintain personal control over their digital assets and protect them from additional taxes when paying in crypto.
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October 25, 2024
NJ Bill Seeks Sales Tax Break For Energy-Saving Products
New Jersey would exempt retail sales of energy-saving products and services from sales and use tax under a bill introduced in the state Assembly.
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October 25, 2024
Wis. Tax Commission Rules Income Refund Appeal Untimely
A Wisconsin resident was correctly denied an income tax refund as it was filed outside the state's four-year statute of limitations, the state Tax Appeals Commission said in an order released Friday.
Expert Analysis
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
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.
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Looking South With A Smile: SALT In Review
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.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
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.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
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.
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Using A Children's Book Approach In Firm Marketing Content
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.
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Tax Assessment: Recapping Georgia's Legislative Session
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.
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Geothermal Energy Has Growing Potential In The US
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.
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Bad Ideas That Won't Go Away: SALT In Review
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.
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Exploring An Alternative Model Of Litigation Finance
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.