State & Local

  • January 16, 2025

    Justices' Pass On Philly Tax Muddles Income Tax Credit Rules

    The U.S. Supreme Court's refusal to weigh whether Philadelphia must credit a resident's tax paid to Delaware against the city's wage tax raises questions about whether state and local taxes could be considered together in the calculation of income tax credits.

  • January 16, 2025

    SC House Bill Would End Individual Income Tax

    South Carolina would eliminate its individual income tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Miss. Bill Would Cut Sales Tax For Some Ranching Equipment

    Mississippi would levy a lower sales tax rate for purchases of fencing and cattle trailers sold to farmers as part of a bill introduced in the state House of Representatives.

  • January 16, 2025

    Md. Gov. Pitches Taxing High Earners, Combined Reporting

    Maryland's governor proposed higher income tax rates for people who make more than $500,000 and adopting water's-edge combined reporting for its corporate income tax in his 2026 budget proposal.

  • January 16, 2025

    Madigan Racketeering Case Will Go To Jury

    The Illinois federal judge overseeing a criminal racketeering trial against former Illinois House Speaker Michael Madigan and his longtime friend and political ally made certain Thursday that the jury will deliberate and decide the case, rejecting severance and acquittal requests on the last day of evidence.

  • January 16, 2025

    Ill. Bill Seeks Refunds Of Excess Property Tax Revenue

    Illinois local taxing authorities that exceed the previous year's property tax collection would need to disperse the excess to taxpayers under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Morrison Foerster Adds Tax Group Co-Chair From Jones Day

    Morrison Foerster LLP announced it has added a partner from Jones Day to serve as co-chair of the firm's global tax group in its New York office.

  • January 16, 2025

    Kan. Gov. Asks Legislature To Postpone Tax Cuts

    The Kansas Legislature should wait to put forward any additional tax-cut bills until the financial impact of last year's tax cuts is more clear, according to the governor.

  • January 16, 2025

    Mo. House Bill Seeks Sales Tax Exemption For Food

    Missouri would exempt retail sales of food from the state's sales tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Idaho House OKs Updated Conformity To Federal Tax Code

    Idaho would conform the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill passed by the state House of Representatives and sent to the Senate.

  • January 16, 2025

    NY Assembly Bill Seeks Free E-File Program For Income Taxes

    New York would direct the state's Department of Taxation and Finance to create an online program for state taxpayers to prepare and electronically file their federal and state income tax returns for free under a bill introduced in the state Assembly.

  • January 15, 2025

    Va. Tax Head Says Co. Can Claim Exception For Royalties

    A corporation is eligible for an add-back exception in Virginia for some royalties paid to an affiliate out of state, the Virginia tax commissioner ruled. 

  • January 15, 2025

    Va. Flooring Co. Was Dual Operator, Tax Head Rules

    A Virginia flooring company was improperly classifying itself as a retailer for tax purposes despite operating as both a retailer and contractor, the state's tax commissioner ruled.

  • January 15, 2025

    Texas Court Unsure State Can Shutter Immigrant Nonprofit

    A Texas appellate court seemed doubtful Wednesday that the state attorney general has authority to shut down a nonprofit over its political speech, with the justices suggesting that Texas might be blurring the line between state and federal nonprofit oversight.

  • January 15, 2025

    Va. Tax Boss Says No Sales Tax On Biz's Web-Based Services

    The web-based services provided by a Virginia company for the management of doctors' offices are not subject to the state's sales tax or communications tax, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Neb. Gov. Vows To Keep Tackling Property Tax 'Crisis'

    Nebraska's governor pledged to put another $200 million into a property tax relief fund as part of this year's budget, saying Wednesday his administration would try to build on reforms passed during last year's special session.

  • January 15, 2025

    RI Gov. Voices Opposition To Tax Hike As Budget Hole Fix

    Despite facing a budget deficit estimated to be more than $200 million, Rhode Island's governor said during his State of the State address that his spending plan won't include any broad-based tax increases.

  • January 15, 2025

    Va. Tax Boss OKs Add-Back Exception On Interest Deduction

    A Virginia corporation rightly and timely claimed an exception to add-back requirements for interest expenses paid to affiliates related to stock purchases, the state tax commissioner said in a ruling released Wednesday, reversing denials by the tax department.

  • January 15, 2025

    Ore. House Bill Would Expand Film Production Tax Credit

    Oregon would double its maximum tax credit for local film production and extend the credit's sunset date to 2034 under a bill introduced in the state House of Representatives.

  • January 15, 2025

    Va. Sign-Maker Owes Sales Tax, Commissioner Rules

    A Virginia sign-maker owes additional assessed sales tax and is not exempt for sales to two churches, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Humana Takes Pharmacy Services Tax Row To Minn. Justices

    Sales of pharmacy benefit services by a Humana subsidiary and attributed to Minnesota should be sourced to another subsidiary based in Wisconsin, the company told the Minnesota Supreme Court in appealing a state tax court decision.

  • January 15, 2025

    NJ Revenue Collections Through December Up $439M

    New Jersey's total revenue collection from July through December outpaced collections during the same period last fiscal year by $439 million, the state Department of the Treasury said Wednesday.

  • January 15, 2025

    Iowa Plans Efficiency Dept. To Fund Property Tax Cuts

    Iowa will create a statewide Department of Government Efficiency to find potential savings in order to fund property tax relief, Gov. Kim Reynolds announced, mirroring plans by President-elect Donald Trump for a similar body at the federal level.

  • January 15, 2025

    ND Senate OKs Required Disclosure Of Any Tax Incentive

    North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill unanimously passed by the state Senate.

  • January 15, 2025

    Ariz. House Bill Seeks Notice Rule For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes would be required to notify businesses before the proposed ordinance is approved or rejected under a bill filed in the state House of Representatives.

Expert Analysis

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • 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.

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