State & Local
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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.
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March 13, 2025
Ky. Lawmakers OK Bill Seeking End To Agency Deference
Kentucky would prevent courts from deferring to a state agency's interpretation of a statute and its regulations when conducting a review under an amended bill passed by state lawmakers that next goes to the governor.
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March 13, 2025
NC Needs Tax Cuts For Families, Not Corporations, Gov. Says
North Carolina should pause corporate tax cuts and instead focus on middle-class tax cuts to help families afford child care and other costs of living, the state's governor said.
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March 13, 2025
Philly Mayor Calls For Cuts In Biz Income, Wage Taxes
Philadelphia would reduce its business income and receipts tax and its wage tax under a proposal announced by Mayor Cherelle Parker on Thursday.
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March 13, 2025
Mo. House OKs $1.3B Cuts To Personal, Corp. Income Taxes
Missouri's House of Representatives passed a sweeping $1.3 billion tax cut bill that would reduce personal and corporate income tax rates and eliminate capital gains taxes.
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March 13, 2025
Business Groups Slam Md. Plan For $1B Tax On Biz Services
Representatives of a wide range of Maryland businesses urged a pair of state legislative panels to reject a measure to impose a new sales and use tax worth more than $1 billion annually on numerous business-to-business services.
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March 13, 2025
Former IRS Counsel Joins Hinshaw In Chicago
Hinshaw & Culbertson LLP announced that a longtime government attorney who most recently served as deputy managing counsel of the Internal Revenue Service Office of Chief Counsel in Chicago, has joined the firm's government practice as a partner.
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March 13, 2025
Akin's Energy Transition Group Grows With V&E Tax Atty
Akin Gump Strauss Hauer & Feld LLP has hired a Vinson & Elkins LLP tax counsel who has spent the past decade counseling clients on the federal income tax aspects of energy transition transactions, the firm announced Thursday.
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March 13, 2025
Kentucky General Revenues Up $166M Through Feb.
Kentucky's general revenue collection from July through February outpaced the same period in the previous year by $166 million, according to a report by the Office of State Budget Director.
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March 13, 2025
Ohio General Revenues Through Feb. Beat Estimate By $227M
Ohio's general revenue from July through February surpassed forecasts by $227 million, according to a report by the state Office of Budget Management.
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March 13, 2025
Colo. Senate OKs Suspending Interim Tax Committees
Two legislative interim committees addressing tax issues in Colorado, along with other interim panels, would not meet in 2025 under legislation approved unanimously Thursday by the state Senate.
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March 13, 2025
NY Bill Seeks Tax Break For Residential Green Infrastructure
New York state would provide a partial property tax abatement for owners of residential properties in New York City who undertake green infrastructure projects as part of a bill introduced in the state Senate.
Expert Analysis
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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.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.