State & Local

  • October 02, 2024

    Ohio Tax Board Boosts Parcels' Value To Purchase Price

    Two Ohio parcels should be valued at their purchase price, a state tax board said, rejecting a local board's finding that their value should be lower because the buyer paid a premium and demolished several structures on the properties.

  • October 02, 2024

    Calif. Authorizes Local Tax Above 2% Cap For Transportation

    California authorized three cities to impose a transactions and use tax to support countywide transportation programs or general services that in combination with other taxes could exceed a 2% statutory cap on the combined rate under a bill signed by Gov. Gavin Newsom.

  • October 01, 2024

    Mich. Appeals Court Denies Tax Break For Church Retreat

    The Michigan Court of Appeals affirmed a state tax tribunal decision that said a church's ministry retreat house that offered recreational activities wasn't exempt from property taxes.

  • October 01, 2024

    IRS Delays Deadlines, Grants Other Relief Following Helene

    Taxpayers in all or part of seven states will have until May 1 to file individual and business tax returns and make payments after Hurricane Helene hit the area, the Internal Revenue Service said Tuesday, while also granting dyed diesel penalty relief as well.

  • October 01, 2024

    Calif. Opens Door For Region's Voters To Seek Transit Tax

    A two-county California region that's allowed to impose a retail transactions and use tax to fund rail transit can now impose such a tax through a qualified voter initiative under a bill signed by Democratic Gov. Gavin Newsom.

  • October 01, 2024

    JetBlue Calls Fla. Method Of Taxing Airlines Unconstitutional

    A law that outlines what counts as miles flown inside Florida for tax purposes violates the internal and external consistency elements of the U.S. Constitution's commerce clause, JetBlue told a state court.

  • October 01, 2024

    Colo. Justices Turn Down Water District's Tax Hike Case

    Colorado's high court said it will not hear a water district's appeal of a court decision that said the district illegally doubled its property tax rate without first seeking voter approval.

  • October 01, 2024

    La. Gov. Wants Tax Overhaul, Will Call Special Session For It

    Louisiana would end its corporate franchise tax, reduce the corporate income tax and create a flat personal income tax under a plan proposed by the governor, who said Tuesday that he will call a special session of the Legislature in November.

  • October 01, 2024

    Ind. Tax Court Backs Use Of Old Burden-Shifting Statute

    An Indiana assessor must provide evidence to back up a property's nearly $2 million valuation because the assessment occurred under a statute shifting the burden of proof to assessors if valuations increased over a certain threshold, the state's tax court said.

  • October 01, 2024

    Foreclosure Class Wants To Stop Mich. Atty's Victim Outreach

    Lawyers behind a proposed tax foreclosure class action in Michigan federal court have said an attorney who recently secured a settlement in a similar case sent a misleading solicitation letter to a client in a bid to undermine the proceedings.

  • October 01, 2024

    Treasury Plans Final Direct Pay Partnership Regs By Year-End

    The U.S. Treasury Department is eyeing the end of the year to finalize regulations for development projects to elect out of their partnership tax status to qualify for a direct cash payment of their clean energy tax credits, an official said Tuesday.

  • October 01, 2024

    Calif. Allows Income Tax Exclusion For Wildfire Payments

    California authorized a personal and corporate income tax exclusion for qualified payments received by property owners through a state financial assistance program intended to help mitigate and protect against losses related to wildfires under a bill signed by Democratic Gov. Gavin Newsom.

  • October 01, 2024

    DC Raises Fiscal 2024 Revenue Estimate By $73M

    The District of Columbia increased its estimated revenue collection for the 2024 fiscal year by about $73 million, according to the district's chief financial officer.

  • October 01, 2024

    Ohio Senate Bill Aims To Allow Tax Payments In Crypto

    Ohio would let taxpayers pay state and local taxes and other government fees with cryptocurrency under a bill introduced in the state Senate.

  • October 01, 2024

    IRS Delays Tax Deadlines In Ill. After July Storms

    Taxpayers in seven Illinois counties will have until Feb. 3 to file individual and business tax returns and make payments after portions of the state were hit by severe storms and tornadoes in July, the Internal Revenue Service said Tuesday.

  • September 30, 2024

    Calif. Lets Cities Exceed 2% Cap On Transactions And Use Tax

    California authorized certain local jurisdictions to impose a transactions and use tax for general or specific purposes that exceeds a 2% statutory cap, under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Key State And Local Tax Takeaways From September

    From IBM and Disney asking the U.S. Supreme Court to tackle their disputes with New York over the taxation of foreign royalties they received to a Michigan court battle over whether insurance companies should file as a unitary group, September provided a busy start to autumn in the state and local tax world. Here, Law360 presents key developments to know from the past month.

  • September 30, 2024

    Calif. Requires Disclosure Of Local Tax Rebate Agreements

    California will require cities and counties to annually disclose to the state Department of Tax and Fee Administration information regarding agreements that result in the direct or indirect payment, transfer, diversion or rebate of local sales and use tax revenue under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Colo. Panel Advances Small Biz Property Tax Break

    Colorado would reduce personal property taxes of small businesses with an income tax credit under draft legislation endorsed by an interim panel.

  • September 30, 2024

    Delaware Revenue Receipts Up By $21M Through Aug.

    Delaware's revenue receipts from July through August increased by more than $21 million from the same period last fiscal year, according to the state Department of Finance.  

  • September 30, 2024

    W.Va. Bill Seeks Personal Income Tax Cuts At Gov.'s Request

    West Virginia would lower its income tax rates for all brackets under a Senate bill introduced Monday in a special legislative session that was called by Gov. Jim Justice in an attempt to cut taxes.

  • September 30, 2024

    Paychex Tells NY Court Apportionment Reg Ripe For Ruling

    Paychex told a New York state court that its challenge to a state apportionment rule is ready for adjudication, with the employment services provider saying it shouldn't have to wait for the conclusion of an audit to bring its dispute to court.

  • September 30, 2024

    Ex-Jersey Shore Mayor Admits To Benefits Theft, Tax Crimes

    The former mayor of Wildwood, New Jersey, has admitted to unlawfully obtaining state health benefits, failing to disclose his outside employment and neglecting to report income from that job on state tax returns, New Jersey Attorney General Matthew J. Platkin and the Office of Public Integrity and Accountability announced Monday.

  • September 30, 2024

    Idaho Tax Revenue Through Aug. Up $191K From Forecast

    Idaho's general revenue collection from July through August outpaced budget estimates by $191,000, according to a report from the state Division of Financial Management.

  • September 30, 2024

    Ala. Doctor Can't Claim Rural Physician Credit, Tribunal Says

    An Alabama doctor cannot claim the state's rural physician tax credit because the community the doctor worked in didn't qualify, the state tax tribunal ruled.

Expert Analysis

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    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.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    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.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    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.

  • Looking South With A Smile: SALT In Review

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    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.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    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.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    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.

  • Using A Children's Book Approach In Firm Marketing Content

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    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.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    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.

  • Geothermal Energy Has Growing Potential In The US

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    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.

  • Bad Ideas That Won't Go Away: SALT In Review

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    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.

  • Exploring An Alternative Model Of Litigation Finance

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    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.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

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