State & Local

  • January 17, 2025

    Md. House Bill Seeks Social Media Tax For Mental Health

    Maryland would charge a tax on the revenue of large social media services, with the funds dedicated to a mental healthcare fund for children and youth, under legislation introduced in the state House of Delegates.

  • January 17, 2025

    Hawaii Bill Would Extend Sunset Date For County Surcharges

    Hawaii would push back the sunset date for counties imposing a surcharge on the state's general excise tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Browns Stadium Fight Belongs In Ohio State Court, Judge Told

    The city of Cleveland has sued the Browns in Ohio state court in an attempt to block the NFL team's planned stadium move, as the city and the state are urging the judge in a separate federal case to toss the team's bid to relocate to the suburbs.

  • January 16, 2025

    NY ALJ Backs Use Of Convenience Rule To Tax Bank Manager

    A Pennsylvania resident who stopped commuting to New York for his job as a bank manager in 2020 due to the COVID-19 pandemic was still subject to New York tax under the state's convenience-of-the-employer rule, an administrative law judge said in a determination released Thursday.

  • January 16, 2025

    NY Urges Retroactive Application Of P.L. 86-272 Regulations

    A federal law providing limited protections against state income tax does not curb a state's authority to tax nonsolicitation business activities over the internet, and a New York rule allowing state taxation of such activities is valid and can be enforced retroactively, New York told a state court.

  • January 16, 2025

    Ohio Board Nixes Local Net Profits Tax Levy On Electric Co.

    A local tax review board in Ohio properly decided an economic development zone was not authorized to impose its net profits tax on an electric utility company, because state statute forbids it, the Ohio Board of Tax Appeals ruled Thursday.

  • 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.

Expert Analysis

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

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