State & Local

  • June 24, 2024

    La. To Provide Sales Tax Rebates For Data Center Purchases

    Louisiana will provide state and local sales and use tax rebates for taxes paid on the lease or purchase of eligible data center equipment and the development, acquisition or repair of qualified data centers under a bill signed by the governor.

  • June 24, 2024

    Ex-Chicago Alderman Gets Two Years For Boosting Law Firm

    An Illinois federal judge on Monday sentenced former Chicago Alderman Ed Burke to two years in prison and fined him $2 million for using his official position to steer tax business to his personal law firm, closing what prosecutors called "another sordid chapter" in the city's history of public corruption.

  • June 24, 2024

    Hawaii Lowers Pass-Through Tax, Allows Credit Carryover

    Hawaii cut the rate of tax it imposes on pass-through entities that elect to be taxed at the entity level and will allow pass-through tax credits to be carried forward to subsequent years under a bill signed by the governor.

  • June 24, 2024

    Tax Preparers Win Recommendation For Class Cert. In OT Suit

    A group of tax preparers have met the requirements to form a class in a suit accusing their former employer of failing to pay overtime, a New York federal magistrate judge said, rejecting the employer's argument that their request for class status came too late.

  • June 24, 2024

    NM Sued Over Sustainable Building Credit Award Process

    A New Mexico apartment complex alleges that the state violated its due process rights after it was denied sustainable building tax credits for most of its units, according to a complaint filed in federal court.

  • June 24, 2024

    Mass. Tax Board Won't Trim Home Value Over Area Conditions

    A Massachusetts homeowner's testimony of the poor condition of nearby properties was insufficient to lower his home's assessed value, a state tax panel said in a decision released Monday, upholding the value found by a local assessor.

  • June 24, 2024

    Ariz. Includes New Jet Fuels In Definition For Excise Tax

    Arizona expanded the definition of jet fuel subject to the state's 3.05-cent-per-gallon excise tax under legislation signed by Democratic Gov. Katie Hobbs.

  • June 24, 2024

    La. Cuts Severance Tax Rates On Certain Oil, Gas Production

    Louisiana will temporarily reduce its severance tax rates on production from inactive and orphan oil and gas wells under a bill the governor signed.

  • June 21, 2024

    Supreme Court Leaves Lifeline For Billionaire Income Tax

    The U.S. Supreme Court narrowed but did not entirely block the path to billionaire income tax legislation when the majority's opinion declined to weigh constitutional questions about taxing unrealized gains in its decision to uphold a mandatory repatriation levy.

  • June 21, 2024

    Vt. Lawmakers Override Veto Of Short-Term Rental Surcharge

    Vermont legislators overrode the governor's veto of legislation that imposes a 3% surcharge on short-term rentals.

  • June 21, 2024

    Ore. High Court Affirms Tax On Out-Of-State Tobacco Co.

    An out-of-state tobacco company is liable for Oregon's excise tax, the state high court said, agreeing with the Oregon Tax Court that the company's in-state sales activities nullified protections in federal law against triggering state taxation.

  • June 21, 2024

    Texas Justices Say Settlement Doesn't Bar Oncor's Tax Fight

    A settlement agreement doesn't preclude Texas power company Oncor from seeking to correct the value of its electric transmission lines on county appraisal rolls, the state's high court ruled Friday, weighing in on a dispute that divided two lower appeals courts.

  • June 21, 2024

    Ohio House Bill Would Tax Car Condos As Residential Parcels

    Ohio would classify car condominiums as residential property for property tax purposes under a bill introduced in the state House of Representatives.

  • June 21, 2024

    Ex-Chicago Alderman Burke Can't Delay Sentencing

    Former Chicago Alderman Ed Burke can't postpone his Monday sentencing on charges of racketeering, extortion and bribery to await a U.S. Supreme Court ruling on the scope of federal bribery law, an Illinois federal judge ruled Friday, saying that decision will have "little or no impact" on Burke's fate.

  • June 21, 2024

    Kansas Adopts Fewer Tax Brackets, Reduces Bank Tax

    Kansas will go from three to two income tax brackets, reduce the state's bank privilege tax and make other tax changes under a bill signed Friday by Gov. Laura Kelly, who previously had resisted shifting to two brackets.

  • June 21, 2024

    Ex-Mass. Pol Hit With New Charges In COVID Fraud Case

    A former Massachusetts state senator already accused of pandemic-related fraud has been charged alongside his sister with attempting to cover up a scheme to make him eligible for unemployment benefits, the U.S. attorney's office announced Friday.

  • June 21, 2024

    Ohio Board Says Zoning Change Doesn't Cut Properties' Value

    The Ohio Board of Tax Appeals rejected on Friday arguments from an owner of five parcels that changes to their zoning that occurred within a year of when they were purchased warranted reducing the properties' values below their sales prices.

  • June 21, 2024

    Taxation With Representation: Travers Smith, Potamitis Vekris

    In this week's Taxation With Representation, RSK Group Ltd. gets a £500 million ($632 million) investment, Boston Scientific Corp. acquires Silk Road Medical Inc., Masdar takes a part of Terna Energy SA, and Tate & Lyle PLC buys CP Kelco from JM Huber Corp.

  • June 20, 2024

    Trump Calls For Engoron's Recusal In Civil Fraud Case

    Former President Donald Trump and other defendants fighting a $465 million civil fraud judgment called on New York Supreme Court Justice Arthur Engoron to recuse himself Thursday in light of a once-suspended real estate attorney's recent judicial misconduct claims, which have since sparked a judicial investigation.

  • June 20, 2024

    Calif. High Court Strikes Anti-Tax Measure From Nov. Ballot

    A ballot measure that would make it more difficult to raise taxes in California would revise the state constitution and cannot be enacted by citizen initiative, the state's highest court held Thursday in an opinion that ordered the measure struck from the ballot.

  • June 20, 2024

    Nebraska Net Revenue Misses Estimate By $49M

    Nebraska's net general fund receipts for July through May came in $49 million below a budget projection, according to a monthly report by the state Department of Revenue.

  • June 20, 2024

    La. Tax Agency Proposes Expanding Informal Payment Plans

    Louisiana taxpayers with less than $50,000 in taxes due would be able to pay over five years in an informal installment plan, the Louisiana Department of Revenue said in a proposed rule that would increase the current threshold.

  • June 20, 2024

    NY High Court To Review Tax On Co.'s Ad Analysis Services

    New York's highest court agreed Thursday to hear a research company's appeal of a lower court's finding that its services that measure the effectiveness of advertising campaigns constitute taxable information services.

  • June 20, 2024

    Ind. Rental Property Value Incorrectly Increased, Board Says

    An Indiana rental property's assessment will be reduced to its value from a previous tax year because the local assessor's market-based rent analysis failed to support an increased valuation, the state tax review board determined.

  • June 20, 2024

    Online Photos Not Proof Of Taxable Sales, Miss. Justices Told

    A Mississippi trial court erred in ruling that a couple's yard sale transactions were taxable as the decision relied upon Facebook photos used by the state tax department as evidence, the couple told the state Supreme Court.

Expert Analysis

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

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    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

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