State & Local

  • January 16, 2025

    SC House Bill Would End Individual Income Tax

    South Carolina would eliminate its individual income tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Miss. Bill Would Cut Sales Tax For Some Ranching Equipment

    Mississippi would levy a lower sales tax rate for purchases of fencing and cattle trailers sold to farmers as part of a bill introduced in the state House of Representatives.

  • January 16, 2025

    Md. Gov. Pitches Taxing High Earners, Combined Reporting

    Maryland's governor proposed higher income tax rates for people who make more than $500,000 and adopting water's-edge combined reporting for its corporate income tax in his 2026 budget proposal.

  • January 16, 2025

    Madigan Racketeering Case Will Go To Jury

    The Illinois federal judge overseeing a criminal racketeering trial against former Illinois House Speaker Michael Madigan and his longtime friend and political ally made certain Thursday that the jury will deliberate and decide the case, rejecting severance and acquittal requests on the last day of evidence.

  • January 16, 2025

    Ill. Bill Seeks Refunds Of Excess Property Tax Revenue

    Illinois local taxing authorities that exceed the previous year's property tax collection would need to disperse the excess to taxpayers under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Morrison Foerster Adds Tax Group Co-Chair From Jones Day

    Morrison Foerster LLP announced it has added a partner from Jones Day to serve as co-chair of the firm's global tax group in its New York office.

  • January 16, 2025

    Kan. Gov. Asks Legislature To Postpone Tax Cuts

    The Kansas Legislature should wait to put forward any additional tax-cut bills until the financial impact of last year's tax cuts is more clear, according to the governor.

  • January 16, 2025

    Mo. House Bill Seeks Sales Tax Exemption For Food

    Missouri would exempt retail sales of food from the state's sales tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Idaho House OKs Updated Conformity To Federal Tax Code

    Idaho would conform the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill passed by the state House of Representatives and sent to the Senate.

  • January 16, 2025

    NY Assembly Bill Seeks Free E-File Program For Income Taxes

    New York would direct the state's Department of Taxation and Finance to create an online program for state taxpayers to prepare and electronically file their federal and state income tax returns for free under a bill introduced in the state Assembly.

  • January 15, 2025

    Va. Tax Head Says Co. Can Claim Exception For Royalties

    A corporation is eligible for an add-back exception in Virginia for some royalties paid to an affiliate out of state, the Virginia tax commissioner ruled. 

  • January 15, 2025

    Va. Flooring Co. Was Dual Operator, Tax Head Rules

    A Virginia flooring company was improperly classifying itself as a retailer for tax purposes despite operating as both a retailer and contractor, the state's tax commissioner ruled.

  • January 15, 2025

    Texas Court Unsure State Can Shutter Immigrant Nonprofit

    A Texas appellate court seemed doubtful Wednesday that the state attorney general has authority to shut down a nonprofit over its political speech, with the justices suggesting that Texas might be blurring the line between state and federal nonprofit oversight.

  • January 15, 2025

    Va. Tax Boss Says No Sales Tax On Biz's Web-Based Services

    The web-based services provided by a Virginia company for the management of doctors' offices are not subject to the state's sales tax or communications tax, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Neb. Gov. Vows To Keep Tackling Property Tax 'Crisis'

    Nebraska's governor pledged to put another $200 million into a property tax relief fund as part of this year's budget, saying Wednesday his administration would try to build on reforms passed during last year's special session.

  • January 15, 2025

    RI Gov. Voices Opposition To Tax Hike As Budget Hole Fix

    Despite facing a budget deficit estimated to be more than $200 million, Rhode Island's governor said during his State of the State address that his spending plan won't include any broad-based tax increases.

  • January 15, 2025

    Va. Tax Boss OKs Add-Back Exception On Interest Deduction

    A Virginia corporation rightly and timely claimed an exception to add-back requirements for interest expenses paid to affiliates related to stock purchases, the state tax commissioner said in a ruling released Wednesday, reversing denials by the tax department.

  • January 15, 2025

    Ore. House Bill Would Expand Film Production Tax Credit

    Oregon would double its maximum tax credit for local film production and extend the credit's sunset date to 2034 under a bill introduced in the state House of Representatives.

  • January 15, 2025

    Va. Sign-Maker Owes Sales Tax, Commissioner Rules

    A Virginia sign-maker owes additional assessed sales tax and is not exempt for sales to two churches, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Humana Takes Pharmacy Services Tax Row To Minn. Justices

    Sales of pharmacy benefit services by a Humana subsidiary and attributed to Minnesota should be sourced to another subsidiary based in Wisconsin, the company told the Minnesota Supreme Court in appealing a state tax court decision.

  • January 15, 2025

    NJ Revenue Collections Through December Up $439M

    New Jersey's total revenue collection from July through December outpaced collections during the same period last fiscal year by $439 million, the state Department of the Treasury said Wednesday.

  • January 15, 2025

    Iowa Plans Efficiency Dept. To Fund Property Tax Cuts

    Iowa will create a statewide Department of Government Efficiency to find potential savings in order to fund property tax relief, Gov. Kim Reynolds announced, mirroring plans by President-elect Donald Trump for a similar body at the federal level.

  • January 15, 2025

    ND Senate OKs Required Disclosure Of Any Tax Incentive

    North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill unanimously passed by the state Senate.

  • January 15, 2025

    Ariz. House Bill Seeks Notice Rule For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes would be required to notify businesses before the proposed ordinance is approved or rejected under a bill filed in the state House of Representatives.

  • January 15, 2025

    Real Estate Attys Eye Busy Texas Legislative Session

    With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.

Expert Analysis

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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