State & Local
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March 17, 2025
The Tax Angle: Lawmakers Huddle To Mull TCJA
From a look at the three-day legislative retreat held by House Democrats to Ways and Means Republicans meeting behind closed doors to discuss the 2017 GOP tax overhaul, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 17, 2025
Md. Digital Ad Tax Law Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law includes a content-based ban on speech and violates the First Amendment, the U.S. Chamber of Commerce and others told the Fourth Circuit on Monday, seeking to overturn a district court decision upholding the tax.
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March 17, 2025
Ore. Lawmakers OK $5B Insurer, Hospital Tax Extension
Oregon would extend medical provider and insurance assessments otherwise slated to expire, raising $5 billion for the state's healthcare programs over four years, under legislation passed Monday by the state Senate.
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March 17, 2025
Kleinberg Kaplan Adds Simpson Thacher Atty As Tax Partner
Kleinberg Kaplan announced Monday that it has added a Simpson Thacher & Bartlett LLP attorney to help provide clients with expertise on tax aspects of private investment fund formation and operation, as well as mergers and acquisitions, joint ventures and financings.
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March 17, 2025
Pa. Net Revenues Down $104M From Forecast
Pennsylvania's general fund revenue from July through February underperformed forecasts by $104 million, according to a report by the state Department of Revenue released Monday.
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March 17, 2025
Minn. Senate Bill Proposes Retailer Tax Collection Allowance
Minnesota would allow a retailer to retain a portion of its sales and use tax collection to pay for the administrative cost of remitting sales and use tax under a bill introduced Monday in the state Senate.
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March 17, 2025
NJ Tax Collection Through Feb. Increases By $1 Billion
New Jersey's major revenues from July through February jumped by $1 billion over last year, according to a report by the state Department of the Treasury.
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March 17, 2025
Ark. Allows Intercepting Tax Returns To Collect Court Fines
Arkansas authorized courts that have sentenced criminal defendants to pay fines or other costs to collect unpaid amounts through intercepting a defendant's state income tax return, under a bill signed by Gov. Sarah Huckabee Sanders.
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March 17, 2025
Belkin Burden Hires Tax Exemption, Zoning Experts
Belkin Burden & Goldman LLP announced Monday it has added five new attorneys from Seiden & Schein PC who will form the firm's new tax exemptions and zoning incentives department.
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March 17, 2025
Minn. Bill Seeks Vote For Sales Tax Hike For Housing
Minnesota would boost its sales tax rate by 0.375 of a percentage point to fund housing efforts under a constitutional amendment proposed for a vote in the 2026 election under legislation introduced in the state Senate.
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March 17, 2025
Ill. Revenues Beat Budget Forecasts By $20M
Illinois' total revenues from July through February topped forecasts by $20 million, according to the Governor's Office of Management and Budget.
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March 17, 2025
DC Commercial Property Taxable Values Drop Nearly 8%
Commercial property values in Washington, D.C., dropped 7.87% in their 2025 assessments compared with a year earlier, the district's tax office said.
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March 14, 2025
What To Do, And Not To Do, Before A State Tax Court Judge
Many practitioners and state government officials will face a state tax court judge at some point in their careers, and sometimes getting off on the right foot means knowing what not to do, four current and former judges said.
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March 14, 2025
Mich. Panel Revives Hangar's Property Tax Challenge
The Michigan Court of Appeals revived a company's argument that it is exempt from a city's tax on a hangar it leased from a regional airport authority, saying the state Tax Tribunal should have required the municipality to prove that a tax statute applied to the company.
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March 14, 2025
Ariz. Sen. OKs Expansion Of Tax Break For Aviation Gear
Arizona would expand its transaction privilege and use tax exemptions for aircraft communication instruments and tools used to maintain an aircraft to general aviation aircraft under a bill passed in the state Senate.
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March 14, 2025
Texas Justices Affirm Private Prison Co.'s Exemption Denial
A private prison operator with facilities in Texas was correctly denied a sales tax exemption granted to government agencies or instrumentalities of the state, the Texas Supreme Court ruled Friday.
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March 14, 2025
Colo. Sen. Panel OKs Premium Drop In Family Leave Program
Colorado would lower the premium for the state's paid family medical leave insurance program and double its benefit for parents of newborns in intensive care under legislation passed Friday by a Senate Committee.
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March 14, 2025
Ark. Bill Aims To Ban Certain Separate Property Assessments
Arkansas would not allow accessory dwelling units to be assessed separately from a principal residence through a constitutional amendment proposed by a bill introduced in the state House of Representatives.
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March 14, 2025
Neb. Tax Receipts Through Feb. Nearly Match Forecast
Nebraska's net tax receipts from July through February came close to projections, according to a report released by the state Department of Revenue on Friday.
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March 14, 2025
Ark. Bill Seeks To End Corporate Franchise Tax
Arkansas would repeal its corporate franchise tax, the rates of which depend on the franchise, under a bill introduced in the House of Representatives.
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March 14, 2025
Taxation With Representation: Davis Polk, Paul Weiss
In this week's Taxation With Representation, Mallinckrodt PLC and Endo Inc. combine, Rocket Cos. buys Redfin, and Endo divests its international pharmaceuticals business to Knight Therapeutics Inc.
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March 14, 2025
Okla. Total General Revenues Up $52M From Estimate
Oklahoma general revenue collection from July through February outpaced estimates by $52 million, according to a report by the state Office of Management and Enterprise Service released Friday.
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March 14, 2025
Fla. Net Revenues Through January Beat Estimates By $596M
Florida's net general revenue collection from July through January outpaced forecasts by $596 million, according to the state Office of Economic and Demographic Research.
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March 14, 2025
Washington Dept. OKs Property Conversion Tax Break Regs
Washington state's Department of Revenue adopted regulations to clarify eligibility requirements for a retail sales and use tax break for the conversion of commercial property to affordable housing authorized by a 2024 law, according to a rulemaking order.
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March 13, 2025
Pool Co.'s Tax Debt Takings Claim Meritless, Mich. Panel Says
A pool company could not show that allowing Michigan's tax agency to seize its property to pay off a tax debt before tax liens to the IRS were paid would result in an unconstitutional taking of property, the state Court of Appeals found, rejecting the claim.
Expert Analysis
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.