State & Local
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July 01, 2025
Ohio Will Move To Flat Income Tax Rate
Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.
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July 01, 2025
Colo. Says No 911 Charge On Unlimited Wireless Minutes
The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.
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July 01, 2025
Md. Outlines Data Sales Tax Duties For Multistate Buyers
Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.
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July 01, 2025
Colo. Says Gun Tax Not Marketplace Facilitator's To Collect
A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.
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July 01, 2025
Ariz. Revenue Collection Beats Forecast By $189M
Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.
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July 01, 2025
Senate Passes GOP Budget Bill With Revised Tax Provisions
Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.
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June 30, 2025
Conn. Expects Corporate Tax Changes To Raise Almost $350M
Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.
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June 30, 2025
Senate Inches Toward Vote On $3.8 Trillion Budget Bill
The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.
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June 30, 2025
NJ Lawmakers OK Tax Hikes On Online Gambling, Cigarettes
New Jersey lawmakers approved tax increases Monday on cigarettes, online gambling and certain property sales of more than $2 million alongside a $58.8 billion budget plan that also provides property tax credits for senior citizens.
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June 30, 2025
Top State & Local Tax Cases Of 2025: Midyear Report
From the U.S. Supreme Court ruling in favor of a group of Catholic charities seeking an unemployment tax exemption to the New York Supreme Court ruling on the state's rule governing the application of P.L. 86-272, it's been a busy first half of the year for state and local tax. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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June 30, 2025
Oregon Transportation, Tax Package Dies At Session's End
An Oregon transportation funding proposal with billions of dollars in new taxes and fees died when the state Legislature adjourned for the year without passing the package, which had been championed by the state's governor.
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June 30, 2025
Ill. Court Refuses To Slash Corp. Center's $37M Valuation
Two Illinois office buildings and a parking facility were correctly valued at $37 million, a state appeals court ruled Monday, rejecting the property owner's claim that the state's tax board relied on inadmissible appraisal evidence.
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June 30, 2025
Florida To Eliminate Business Rent Tax
Florida will eliminate its business rent tax under budget-related legislation signed Monday by Republican Gov. Ron DeSantis.
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June 30, 2025
Michigan General Revenue Climbs $700M From Last Year
Michigan's general fund revenue from October through May beat last year's total by $700 million, the State Budget Office said Monday.
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June 30, 2025
NJ Senate Confirms Tax Agency's Top Official
The New Jersey state Senate unanimously confirmed Monday the acting director of the state's Division of Taxation as the agency's top official.
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June 30, 2025
Ariz. Boosts Personal Property Tax Exemption For Cos.
Arizona is boosting its personal property tax exemption for businesses and expanding other tax breaks under legislation signed by Gov. Katie Hobbs.
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June 30, 2025
Delaware Net Receipts Rise $151M From Last Year
Delaware's net receipts from July through May outpaced last fiscal year's total for that span by $151 million, according to the state Department of Finance.
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June 30, 2025
RI Allows Local Tax Amnesty Programs For Every 3 Years
Rhode Island authorized municipalities to establish local tax amnesty programs every three years to give people and businesses a chance to resolve outstanding property tax liabilities without accruing interest under legislation signed by the governor.
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June 30, 2025
Oregon SALT Cap Fix To Expire After Lawmakers Adjourn
Oregon's workaround of the federal cap on the income tax deduction for state and local taxes remains set to expire after this year after lawmakers adjourned the state legislative session without passing a measure to extend the fix.
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June 30, 2025
Maine General Revenues Beat Forecast By $36M
Maine's general fund revenue from July through May outpaced estimates by $36 million, according to a report by the state's Department of Administrative and Financial Services.
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June 30, 2025
Justices Pass On Free Speech Challenge To Ga. Strip Club Tax
The U.S. Supreme Court said Monday that it will not review a decision by Georgia's highest court that said a state tax on strip clubs that's used to fund efforts to address child trafficking does not violate the First Amendment.
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June 30, 2025
Justices Won't Review Taxing Of Power Plant On Tribal Land
The U.S. Supreme Court declined on Monday to hear a power company's claims that federal law protects a power plant it owns on tribal land in Arizona from property taxes.
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June 28, 2025
GOP Senators Pursue Vote On Wide-Ranging Budget Bill
The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.
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June 27, 2025
Senate Parliamentarian Cuts Key Tax Provisions In Budget
The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.
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June 27, 2025
Alaska Authorizes Corp. Tax Credits For Child Care Donations
Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.
Expert Analysis
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.