State & Local
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February 10, 2025
Minn. Senate Bill Would Restructure Income Tax Brackets
Minnesota would eliminate its lowest income tax bracket and alter its remaining tax brackets under a bill introduced Monday in the state Senate.
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February 10, 2025
Ill. House Bill Seeks Income Tax Deduction For Betting Losses
Illinois would create an income tax deduction for losses from some betting transactions under a bill filed in the House of Representatives.
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February 10, 2025
NM House Bill Seeks Small-Biz Tax Credit For Disasters
New Mexico would allow small businesses that have been affected by a disaster to claim a tax credit under a bill introduced in the state House of Representatives.
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February 10, 2025
Skadden Adds Designer Of Tax Cut Act's Int'l Provisions In DC
Skadden Arps Slate Meagher & Flom LLP announced Monday it has hired a tax attorney who helped create some international provisions in the Tax Cuts and Jobs Act of 2017, and who joins the firm as House Republicans signal they'll vote to renew some measures of that bill that are set to expire.
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February 10, 2025
Md. Bill Aims To Extend Apprenticeship Credit, End Wage Rule
Maryland would extend its apprenticeship tax credit by six years and remove the credit's requirement that apprentices be paid at least half the prevailing wage under legislation introduced in the state House of Delegates.
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February 10, 2025
Conn. Net Revenue Through Dec. Up $421M From Last Year
Connecticut general net revenues from July through December outpaced the same period last fiscal year by $421 million, according to a report by the state Department of Revenue Services.
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February 10, 2025
Md. House Bill Would Tax Sugary Beverages
Maryland would charge an excise tax on sugary drinks of 2 cents per ounce, adjusted annually, under a bill introduced in the state House of Delegates.
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February 10, 2025
Pillsbury Recruits Former Mayer Brown Tax Pro In NY
Pillsbury Winthrop Shaw Pittman LLP said it has recruited a former Mayer Brown LLP tax expert to serve as a partner in Pillsbury's New York office.
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February 10, 2025
Md. Bill Seeks Tax Credit For Small Biz Cybersecurity
Maryland would allow a refundable tax credit for some costs of cybersecurity measures undertaken by small businesses under legislation introduced in the state House of Delegates.
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February 10, 2025
Ill. Bill Seeks Income Tax Break For Child Care Property Tax
Illinois would create an individual and corporate income tax deduction for property taxes paid by privately owned child care centers under a bill introduced in the state House of Representatives.
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February 10, 2025
Ill. House Bill Would Cut Sales Tax On Diapers, Baby Wipes
Illinois would reduce its retail sales tax rate for diapers and baby wipes under a bill introduced in the state House of Representatives.
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February 07, 2025
Md. Bill Would Bar Local Taxes On Carryout Bags
Maryland would bar local governments from imposing new taxes or other charges on carryout bags used by retail consumers under legislation introduced Friday.
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February 07, 2025
Ill. DOR Rule Would Carry Out Sales Tax Sourcing Change
The Illinois Department of Revenue would implement a recent law requiring out-of-state sellers to use destination sourcing for remitting sales tax under a proposed rule released Friday.
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February 07, 2025
SD General Revenues Through Jan. Beat Forecast By $2.5M
South Dakota's general fund revenue collection from July through January outpaced estimates by $2.5 million, the state's Bureau of Finance and Management said.
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February 07, 2025
Colo. Panel OKs Extending Advanced Industry Tax Credit
Colorado would extend its advanced industry investment tax credit for five years under legislation approved by the House Finance Committee.
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February 07, 2025
NH Tax Revenues Through Jan. $39M Under Forecast
New Hampshire's revenue collection from July through January trailed estimates by $39 million, according to the state Department of Administrative Services.
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February 07, 2025
Kentucky Will Reduce Its Flat Income Tax Rate
Beginning in 2026, Kentucky will lower its flat individual income tax rate by half of a percentage point under a bill signed by the governor.
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February 07, 2025
Minn. House Bill Seeks Amendment To Refund Budget Surplus
Minnesota would propose a constitutional amendment that, if approved, would create a tax relief account to give taxpayers refunds of surplus state revenue under a bill introduced in the state House of Representatives.
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February 07, 2025
Colo. House Panel Narrowly OKs Sundance Film Credit Bill
Colorado would enact a $34 million tax credit to attract the Sundance Film Festival under legislation passed by a House committee over concerns it provides undue benefit to one community and one entity.
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February 07, 2025
Iowa Tax Revenue Collection Through Jan. Down $243M
Iowa's total receipts from July through January were $243 million lower than the same period last year, according to a report by the state Department of Management.
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February 07, 2025
RI Digital Ad Tax Plan Invites Legal Challenges, COST Says
Rhode Island's proposal to create a tax on digital advertising revenues over $1 billion would face similar constitutional concerns that have plagued the similar Maryland tax, the Council on State Taxation told Rhode Island lawmakers.
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February 07, 2025
Taxation With Representation: Kirkland, Latham, Skadden
In this week's Taxation With Representation, Triumph Group goes private via Berkshire Partners and Warburg Pincus affiliates, alternative asset manager TPG buys Altus Power, Globus Medical buys Nevro Corp., and Honeywell separates its automation and aerospace technology businesses, resulting in the formation of three distinct companies.
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February 07, 2025
Md. Bill Would Apply Hotel Tax To Full Customer Cost
Maryland would apply its hotel rental tax to the full cost paid by the customer for booking the accommodations and mandate collection by large rental intermediaries under legislation in the state General Assembly.
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February 06, 2025
Illinois Judge Extends Hold On Swipe Fee Law To More Banks
An Illinois federal judge on Thursday expanded a preliminary injunction against Illinois' controversial swipe fee law, adding out-of-state banks to the list of financial institutions shielded from having to comply with the law when it takes effect later this year, while declining to add federal credit unions to the list.
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February 06, 2025
Baker McKenzie Partner Rejoins Firm From Apple
Baker McKenzie announced that a former partner specializing in trade and customs law has rejoined the firm after serving as principal counsel and the lead adviser on global trade matters for Apple.
Expert Analysis
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Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
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.
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Pro Bono Work Is Powerful Self-Help For Attorneys
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.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
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.
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Permanence And Other Elusive Notions: SALT In Review
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.
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Newman Suspension Shows Need For Judicial Reform
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.