State & Local
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March 10, 2025
Colo. Proposal Seeks Taxpayer Votes On New State Fees
Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.
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March 10, 2025
Tax Pro Rejoins Norton Rose From Reed Smith In Houston
Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.
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March 10, 2025
Colo. House OKs County Lodging Tax Rate Increases
Colorado would triple the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.
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March 10, 2025
Colo. Court Affirms Property Tax Valuation For Partial Build
A partly built commercial building in Colorado was properly valued by a county board of equalization, as the state doesn't have an exemption for partial builds, a state appeals court ruled.
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March 10, 2025
Idaho Cuts Flat Income Tax Rate For Individuals, Corporations
Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.
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March 10, 2025
Colo. Senate Panel OKs Suspending Interim Tax Committees
Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.
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March 07, 2025
Grand Rapids Moves Social Equity Fee Dispute To Fed. Court
The city of Grand Rapids, Michigan, is looking to push into federal court a state lawsuit filed by cannabis companies looking to upend the fees, fines and residency requirements of the municipality's social equity program, arguing Friday that their claims all touch on federal issues.
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March 07, 2025
SD Lawmakers Request Study Of Tax Relief For Homeowners
South Dakota instructed its Legislative Research Council to review the state's property tax policies and identify ways to provide property tax relief to homeowners under a concurrent resolution approved by state lawmakers.
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March 07, 2025
Utah Court Affirms Walmart's Collective $52M Property Value
A trio of Utah-based Walmart retail properties were correctly assessed at a collective $52 million for property tax, a Utah appeals court said, finding that a lower court didn't make any errors when valuing the three properties.
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March 07, 2025
FTA Eyes Key Guidelines For Tax Agencies On AI Use
A white paper on generative artificial intelligence that the Federation of Tax Administrators is slated to release this year could provide state and local tax agencies with key guidelines on how to approach incorporating the tools into their tax administration practices.
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March 07, 2025
Ohio Auditor Unlawfully Filed Complaint Over District's Value
An Ohio county auditor unlawfully filed a complaint to change the assessed value of properties owned by a water conservancy district, and the county's board of revision didn't have the jurisdiction to rule, the state Board of Tax Appeals ruled.
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March 07, 2025
Kan. House Approves Limits On Property Tax
Kansas would limit the taxable valuation of real property and would create a property tax funding limit through protest petition under two measures passed in the House of Representatives on Friday.
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March 07, 2025
Md. Panel Wants More Info On Digital Ad Tax Appeal Bill
A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.
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March 07, 2025
Kansas Tax Collection Through Feb. Beat Estimates By $216M
Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.
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March 07, 2025
DC To Require Federal Returns From Wealthier Taxpayers
The District of Columbia will require individual and corporate taxpayers exceeding certain income thresholds to submit copies of their federal income tax returns along with their district returns, according to the district's Office of Tax and Revenue.
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March 07, 2025
SD General Fund Revenues Through Feb. Up $2M
South Dakota's general fund revenue from July through February beat estimates by nearly $2.2 million, according to a report by the state Bureau of Finance and Management.
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March 07, 2025
Taxation With Representation: Kirkland, Wachtell, Skadden
In this week's Taxation With Representation, Walgreens Boots Alliance goes private via a deal with Sycamore Partners, Honeywell buys Sundyne from Warburg Pincus, and Jazz Pharmaceuticals acquires Chimerix.
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March 07, 2025
Colo. Panel OKs Tax Credit To Woo Sundance Festival
Colorado would provide up to $34 million in tax credits to attract the Sundance Film Festival to the state under a legislative package approved by a state House of Representatives committee Friday.
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March 07, 2025
Minn. Bill Seeks To Subtract OT, Tips, Bonuses From Income
Minnesota would allow taxpayers to subtract the amount of overtime pay, tips and bonuses earned from their gross income under a bill introduced in the state Senate.
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March 07, 2025
Minn. Bills Seek Sales Tax Break For Home Construction
Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.
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March 07, 2025
Minn. House Bill Seeks New Top Tax Bracket For High Earners
Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.
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March 07, 2025
How A Showcase Prosecution Collapsed For New Jersey's AG
New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.
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March 06, 2025
Mich. Republicans Seek Lasting Automatic Income Tax Cuts
Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.
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March 06, 2025
Wyoming Creates Partial Property Tax Break For Homeowners
Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.
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March 06, 2025
Minn. Panel OKs Sales Tax Break For Broadband Gear
Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.
Expert Analysis
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.