State & Local

  • May 22, 2025

    Mich. House Approves Tax Deduction For Broadband Grants

    Michigan companies could take an income tax deduction for certain broadband access grants under a bill the state House of Representatives passed.

  • May 21, 2025

    Wash. Gov. Signs Budget With New And Higher Taxes

    Washington's governor signed a two-year $78 billion state budget that closed a $16 billion shortfall in part by raising and increasing taxes, ending weeks of speculation over whether he'd agree with his fellow Democrats in the state Legislature that a tax package was needed.

  • May 22, 2025

    House Republicans Send Trump's $3.8T Budget Bill To Senate

    The U.S. House of Representatives voted along party lines early Thursday to approve a $3.8 trillion bill to extend and make permanent the Republican Party's 2017 tax overhaul law, clearing the measure for Senate consideration by July 4.

  • May 21, 2025

    Courts Can't Review Trump's Tariff Emergencies, Gov't Says

    Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.

  • May 21, 2025

    Md. Creates $483M Data Services Tax, New Income Brackets

    Maryland will impose a new tax on data services, worth an estimated $483 million in its first year, and add a pair of tax brackets for high-income earners under a tax package signed by Democratic Gov. Wes Moore.

  • May 21, 2025

    Penny's End Is Imminent, Treasury Rep Tells Tax Pact Board

    The U.S. will stop producing pennies this month, a U.S. Treasury Department official announced at a Streamlined Sales Tax Governing Board meeting Wednesday while pledging to help state tax administrators prepare for a potential shortage of the coins by early 2026.

  • May 21, 2025

    Montana Reduces Taxes On Residential, Commercial Property

    Montana will lower taxes on residential and commercial property, provide property tax rebates to homeowners and implement other changes to the state's property tax regime under legislation signed by the governor.

  • May 21, 2025

    Miss. Couple's 'Yard Sales' Not Tax-Exempt, Court Says

    A Mississippi couple who own a fireworks and Christmas tree selling business are liable for sales tax on miscellaneous items they sold at their business site, despite the couple contending the goods were being sold at tax-exempt yard sales, a state appeals court ruled.

  • May 21, 2025

    Mich. Justices Won't Hear Hotels' Water Rate Appeal

    The Michigan Supreme Court on Wednesday declined to review a Michigan town's water and sewer rates, rejecting an appeal from a group of hotels and restaurants that alleged a rate hike was an unconstitutional tax.

  • May 21, 2025

    Texas Lawmakers OK More Time To Pay Property Tax Bills

    Texas would give some property owners more time to pay their tax bills under legislation approved by state lawmakers and headed to Gov. Greg Abbott.

  • May 20, 2025

    Pact Board Hits Brakes On Double-Tax Fix For Delivery Cos.

    The Streamlined Sales Tax Governing Board rejected Instacart's request on Tuesday for state tax agencies to disclose how delivery companies can recoup sales tax that is paid twice on a transaction, but left the door open to reconsider the issue if more businesses weigh in.

  • May 20, 2025

    Tax Pact Board Gives Initial OK To Code-Sourcing Proposal

    States that participate in a tax simplification compact would be required to collect sales tax on the sale of authorization codes when the product or service they relate to is taxable under a proposal that the Streamlined Sales Tax Governing Board gave initial approval to Tuesday.

  • May 20, 2025

    Finance Panel's Dems Pan Trump IRS Pick Over Ethical Issues

    Senate Finance Committee Democrats deemed former Rep. Billy Long unfit to lead the IRS during his confirmation hearing Wednesday, citing ethical concerns over his promotion of pandemic-era employee retention claims, and of tribal tax credits they called dubious, while working as a business consultant after leaving Congress.

  • May 20, 2025

    Meta Asks To Toss Claim That Illegal Tool Scraped Tax Info

    Meta's tracking tool did not violate state privacy law, the company argued, urging a California federal court to toss a claim calling the tool an unauthorized recording device that collected sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer.

  • May 20, 2025

    Michigan To Pay Comerica $3.2M In Tax Credit Settlement

    Michigan will pay Comerica $3.2 million in interest as part of its business tax refund, according to a state tax tribunal filing, which came after the state Supreme Court upheld the bank's tax credit transfers during a merger.

  • May 20, 2025

    NJ Tax Agency Says Tariff Price Hikes Subject To Sales Tax

    When sellers pass tariff costs on to consumers, those costs become part of the products' sales price and are subject to sales tax, the New Jersey Division of Taxation said in a notice Tuesday.

  • May 20, 2025

    Ohio Bill Would Allow Tax Credit For Family Caregivers

    Ohio would allow family caregivers to claim an income tax credit of up to $2,000 for their caregiving expenses under a bill introduced in the state House.

  • May 20, 2025

    Hawaii Pass-Through Taxpayers Required To Adjust Income

    Hawaii taxpayers who claim a pass-through entity tax credit must adjust their taxable income to include their share of taxes paid by the electing entity under a bill signed by the governor.

  • May 20, 2025

    Utah General Revenue Collection Through April Up $594M

    Utah's general fund revenue collection from April through July outpaced last year during that time frame by $594 million, according to the State Tax Commission in a report released Tuesday.

  • May 20, 2025

    NC Tax Revenue Collection Through April Up $884M

    North Carolina's general fund revenue from July through April outpaced last year's total during the same period by $884 million, according to a report by the state controller.

  • May 20, 2025

    Colo. Extends Advanced Industry Tax Credit By 5 Years

    Colorado will extend its tax credit for investment in certain advanced industries by five years and lower its statewide cap under legislation signed by Gov. Jared Polis.

  • May 20, 2025

    Colorado To Keep State Tax On Overtime Income

    Overtime income will continue to be taxed in Colorado, even if exempted from federal taxation, under legislation signed by Democratic Gov. Jared Polis that also limits the state's enterprise zone tax credit.

  • May 19, 2025

    Tax Pact Panel Advances Plan On Sourcing Code Purchases

    A Streamlined Sales Tax Governing Board panel advanced a proposal Monday to specify that the sales tax treatment of authorization codes would match the tax rules for the products or services that they can be redeemed for by consumers.

  • May 19, 2025

    Professor Living In Conn. Subject To NY Teleworker Tax

    A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, the state's Tax Appeals Tribunal said.

  • May 19, 2025

    Texas Voters To Decide On Barring Tax On Estate Transfers

    Texas voters will decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a joint resolution approved by state lawmakers.

Expert Analysis

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    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.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    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.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    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.

  • Going The Extra Miles: SALT In Review

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    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.

  • Rock Climbing Makes Me A Better Lawyer

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    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.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    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.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    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.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

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