State & Local
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February 11, 2025
Colo. Bill Would Offer Spread-Out Property Tax Payment Plan
Colorado would allow residential and commercial property owners to pay taxes in four installments, rather than two, under a bill introduced in the state House of Representatives.
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February 11, 2025
NJ Bill Seeks Tax Credits For Housing At Abandoned Sites
New Jersey would create corporate and gross income tax credits for completed residential housing projects at abandoned commercial building sites under a bill introduced in the state Senate.
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February 11, 2025
NY Bill Would Direct New Tax Revenue To Property Tax Cuts
New York state would require money derived from new or increased taxes to be used to reduce local property taxes under a bill introduced in the Senate.
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February 11, 2025
Minn. House Bill Would Raise Estate Tax Exclusion
Minnesota would double the state's estate tax exclusion under a bill introduced in the state House of Representatives.
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February 11, 2025
Minn. Tax Refund Plan Would Hinder Lawmakers, Panel Told
Refunding revenue surpluses to Minnesota taxpayers would tie the hands of the Legislature and hamper citizen involvement in budget decisions, critics of a plan for such refunds told a House panel Tuesday.
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February 11, 2025
NY Senate Bill Seeks Excise Tax On Alcoholic Beverages
New York state would impose a 5% excise tax on the retail sales of alcoholic beverages under a bill introduced in the state Senate.
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February 11, 2025
Minn. Panel OKs Expanding Tax Break For Baby Items
Minnesota would create a sales tax exemption for cribs, baby wipes, car seats and other items, adding to its existing tax break for baby products, under legislation advanced by a House panel Tuesday.
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February 11, 2025
Tenn. Gov. Wants Bolstered Rural Housing Tax Credit
Tennessee's governor urged lawmakers during his State of the State address to fund a tax credit that would make it easier to build homes and businesses.
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February 11, 2025
Md. Entertainer Can't Claim Biz Losses, State Tax Court Rules
A Maryland taxpayer in the entertainment business is not eligible for a passive activity loss deduction for money spent on her music business in 2020, the state Tax Court ruled.
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February 11, 2025
Ky. Revenue Through Jan. Up $197M From Last Year
Kentucky's general revenue collection from July through January was $197 million higher than the total for the same period last fiscal year, according to the Office of State Budget.
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February 11, 2025
Minn. House Bill Seeks Corporate Tax Info Disclosures
The corporate franchise tax information of large Minnesota taxpayers would be disclosed to the public by the state Department of Revenue under legislation introduced in the state House of Representatives.
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February 11, 2025
Commerce Powers Key In Battle Over Corp. Transparency Law
The question of whether Congress exceeded its powers to regulate commerce by enacting the Corporate Transparency Act is likely to feature in a potential U.S. Supreme Court resolution to around a dozen challenges to the law that are percolating through the courts.
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February 11, 2025
Ohio House Bill Seeks Retroactive Depreciation Deduction
Ohio would allow taxpayers to deduct full depreciation expense amounts that are deductible for federal income tax purposes that were previously disallowed under a bill introduced in the state House of Representatives.
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February 11, 2025
OptumRx Says Florida Incorrectly Apportioned Receipts
OptumRx said the Florida Department of Revenue used an incorrect apportionment formula for receipts from the company's pharmacy benefit management services, resulting in an increased $12.3 million tax bill.
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February 11, 2025
Ohio General Revenues Through Jan. Beat Estimate By $226M
Ohio's general revenue from July through January surpassed forecasts by $226 million, according to a report by the Office of Budget Management.
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February 11, 2025
Calif. Revenues Through Jan. Up $3.39B Over Forecast
California's total revenues from July through January beat estimates by $3.39 billion, according to the state controller.
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February 11, 2025
SD Lawmakers OK Updated References To Federal Tax Code
South Dakota would update references in its tax statutes to the current Internal Revenue Code under a bill passed by state lawmakers and headed to the governor.
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February 10, 2025
Business Groups Push For Bigger Estate Tax Break In Oregon
Boosting the exemption to Oregon's estate tax as proposed in legislation would protect a growing number of families from disruptive effects of the tax, business groups told a state Senate panel Monday.
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February 10, 2025
Md. Court Affirms Ad Tax On Clear Channel Billboards
Clear Channel Outdoor is subject to the city of Baltimore's outdoor advertising tax, the Maryland Tax Court said in a decision released Monday, denying the company's request for a refund of taxes paid.
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February 10, 2025
Ill. House Bill Seeks Broadband Equipment Sales Tax Break
Illinois would create a sales and use tax exemption for equipment used to provide broadband services under a bill introduced in the state House of Representatives.
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February 10, 2025
NM Bill Would Exclude Some Healthcare Services From Tax
New Mexico would make the sales of some medical equipment and healthcare services deductible from the state's gross receipts tax under a bill introduced in the state House of Representatives.
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February 10, 2025
Ill. House Bill Seeks Study Of Eliminating Property Tax System
Illinois would direct its Department of Revenue and the governor's Office and Management and Budget to determine the possibility of eliminating the state's property tax system and replacing the revenue with income tax receipts under a bill introduced in the state House of Representatives.
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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.
Expert Analysis
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The Pop Culture Docket: Judge D'Emic On Moby Grape
The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.
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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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Legal Profession Gender Parity Requires Equal Parental Leave
To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Year-End Look At Florida's Capital Investment Tax Credit
Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
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Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
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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.