State & Local
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January 13, 2025
Ariz. Bill Seeks Wastewater Pipe Sales Tax Break
Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.
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January 13, 2025
Ga. General Fund Receipts Through Dec. Up $283M
Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.
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January 13, 2025
Ky. House Advances Cut To Flat Income Tax Rate
Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.
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January 13, 2025
Justices Won't Review Philly Credit Denial For Del. Tax Paid
The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
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January 10, 2025
Up Next At High Court: Porn ID Check & Retiree Discrimination
The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination.
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January 10, 2025
NJ Justices Say Private Lienholders Can Be State Actors
The Garden State's highest court has ruled that a previous version of the New Jersey Tax Sale Law is unconstitutional, pointing to U.S. Supreme Court precedent in concluding that private lienholders are not entitled to surplus equity in property that exceeds the debt owed.
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January 10, 2025
Illinois Joins IRS Direct File Program For 2025
The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Illinois when tax season begins this month, the Illinois Department of Revenue and Gov. JB Pritzker announced Friday.
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January 10, 2025
Illinois House Bill Would Trim Individual Income Tax Rate
Illinois would shave one-tenth of a percentage point from the state's flat individual income tax rate under a bill introduced in the state House of Representatives.
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January 10, 2025
Vt. Gov. Cautions Lawmakers Against Raising Taxes
Vermont's governor urged lawmakers not to increase taxes during the new legislative session, saying they should find ways to make the state more affordable to attract new residents.
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January 10, 2025
Maine Bill Seeks Excise Tax Exemption For Camper Trailers
Maine would eliminate its excise tax on camper trailers under a bill introduced in the state Senate.
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January 10, 2025
Colo. Bill Seeks $34M Tax Credit To Lure Sundance Festival
Colorado would create a refundable income tax credit worth up to $34 million over 10 years to lure the Sundance Film Festival to the state under legislation introduced in the state House.
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January 10, 2025
Maine Senate Bill Aims To Bolster Seed Capital Tax Credit
Maine would increase the amount of income tax credits allowed to be claimed in future years in a program that provides credits for investments in Maine businesses under a bill introduced in the state Senate.
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January 10, 2025
Md. Bill Would Swap Electric Vehicle Tax Credit With Rebates
Maryland would repeal its electric vehicle excise tax credit and replace it with a rebate program under a bill introduced in the state House of Delegates.
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January 10, 2025
Charter Asks NY Panel To Cancel $7.8M Tax Bill In Rate Fight
A New York tribunal misinterpreted state law when it found Charter Communications Inc.'s combined group ineligible for a reduced tax rate offered to certain technology businesses, the company argued in asking a state appeals court to cancel a $7.8 million tax assessment.
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January 10, 2025
Colo. Bill Would Order Study Of Severance Tax, Water Funding
Colorado's Department of Natural Resources would have to assemble a third-party group to help put together a study of the state's severance taxes and water funding under a bill introduced in the Senate.
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January 10, 2025
Taxation With Representation: Kirkland, Davis Polk, Wachtell
In this week's Taxation With Representation, Constellation acquires Calpine, Cintas seeks a deal with UniFirst Corp., Stryker Corp. acquires Inari Medical Inc., and Paychex Inc. buys Paycor.
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January 10, 2025
Neb. Bills Would Exclude Tips And Overtime From Tax
Nebraska would exempt income earned from tips and overtime from income tax under two bills introduced in the state Legislature.
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January 10, 2025
Miss. House Bill Would Exempt Some Groceries From Tax
Mississippi would exempt some food purchases from sales tax under a bill introduced Friday in the state House of Representatives.
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January 10, 2025
Colo. House Bill Seeks Database Of Tax Expenditures, Grants
Colorado would create an online database of state grant opportunities and tax expenditures such as credits under legislation introduced in the state House of Representatives.
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January 10, 2025
SD Revenues Through December Beat Forecast By $5M
South Dakota's revenue collection from July to December beat estimates by roughly $5 million, according to the state Bureau of Finance and Management.
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January 10, 2025
Colo. Bill Would Improve Sales Tax Search Engine
Colorado's sales and use tax license and exemption search engine would be made easier to use by allowing searches of a retailer's name and federal taxpayer identification number under legislation proposed in the state Senate.
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January 09, 2025
Wash. Justices Won't Review $160M Seattle Property Tax Win
Seattle can keep $160 million in property taxes for waterfront improvements, after Washington's Supreme Court declined to review a lower appellate court's ruling rejecting property owners' bid to recalculate the tax to reflect the hit property values had taken from COVID-19.
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January 09, 2025
JCT Details TCJA Tax Provisions Scheduled To Expire
A report released Thursday by the Joint Committee on Taxation provided details on the numerous tax provisions implemented under the Tax Cuts and Jobs Act scheduled to expire at the end of 2025.
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January 09, 2025
Md. House Bill Seeks Special Tax On Commercial Property
Maryland would authorize local governments to establish a subclass of commercial and industrial property and impose a special tax on such property to fund transportation improvements and local education budgets as part of a bill introduced in the state House of Delegates.
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January 09, 2025
Md. House Bill Seeks Referendum To Limit State Tax Hikes
Maryland voters could vote in 2026 on whether to amend their state constitution to prohibit state tax and fee increases without a vote of the General Assembly under legislation introduced in the House.
Expert Analysis
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7 E-Discovery Predictions For 2024 And Beyond
The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.
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Other Views On Administration And Land Tax: SALT In Review
From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Litigation Funding Trends To Note In 2024
Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.
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4 Legal Ethics Considerations For The New Year
As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.
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What The Law Firm Of The Future Will Look Like
As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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4 PR Pointers When Your Case Is In The News
Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.
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10 Considerations For Litigating A New York Tax Case
While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firm Strategies For Successfully Navigating 2024 Trends
Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.
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Attorneys' Busiest Times Can Be Business Opportunities
Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.
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How Attorneys Can Be More Efficient This Holiday Season
Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.
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5 Trends To Watch In Property And Casualty Class Actions
In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.
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A Bold Idea And A Striking Disregard: SALT In Review
From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.