State & Local
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June 11, 2025
Kentucky General Revenue Through May Up $85M
Kentucky's general fund revenue collection for July through May outpaced last year's collection by $85 million, according to a report by the state Department of Revenue.
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June 11, 2025
California Revenues Through May Up $640M From Forecast
California's net general revenue from July through May outpaced forecasts by $640 million, according to a report by the state comptroller.
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June 11, 2025
Maryland Outlines Upcoming Taxability Of Digital Services
Each service a vendor provides must be individually evaluated to determine whether it is subject to Maryland's upcoming 3% sales and use tax on various data services, the state comptroller said in a technical bulletin.
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June 11, 2025
Pa. Bill Would Expand Simplified Unclaimed Property Returns
Pennsylvania would raise by twentyfold the value threshold under which the state treasurer may automatically return unclaimed property to its verified owner as part of a bill introduced in the state Senate.
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June 10, 2025
Power Co. Asks Justices To Settle Split In Tribal Tax Dispute
Arizona courts were wrong to rule that an energy company located on tribal land is subject to property taxes, the company told the U.S. Supreme Court on Tuesday, urging it to address an "intolerable" state-federal split.
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June 10, 2025
Fed. Circ. Keeps Trump Tariffs In Place, Fast-Tracks Appeal
The Federal Circuit on Tuesday granted the federal government's bid to keep President Donald Trump's global tariffs in place while it appeals a U.S. Court of International Trade order striking them down on the grounds that they exceeded the president's authority.
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June 10, 2025
Ohio Ministry Residence Loses Tax Break Over Worship Use
A residence owned by a Methodist campus ministry organization in Ohio is subject to property taxes because it isn't used exclusively for public worship, the state Board of Tax Appeals ruled.
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June 10, 2025
Iowa To Revoke Tax Breaks Due To Businesses' Mass Layoffs
Iowa would revoke a business's tax breaks awarded by the state economic development authority if the business closes or has mass layoffs in the state under a bill signed by the governor.
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June 10, 2025
La. Lawmakers OK Increased Tax Threshold For Nonresidents
Louisiana would increase its safe harbor against income tax liabilities and withholding requirements for nonresidents to 30 days of working inside the state under a bill approved by the state Legislature.
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June 10, 2025
Minn. Lawmakers OK Tax Package, Data Center Change
Minnesota would repeal a tax break on electricity purchased by data centers while extending their remaining sales tax exemptions under part of a tax package approved by state lawmakers and headed to Democratic Gov. Tim Walz.
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June 10, 2025
Pros Say OECD Report Spurs Push For Real-Time Monitoring
International tax agencies are focused on harnessing technology, including artificial intelligence, to become more efficient and improve compliance, global tax professionals said Tuesday.
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June 10, 2025
NJ Tax Agency Atty Promises Fairness In Mediation Program
New Jersey Division of Taxation employees who will serve as mediators in a coming tax mediation pilot program will be impartial and will aim to promote productive discussions between businesses and state representatives, a division attorney pledged Tuesday.
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June 10, 2025
SD General Fund Revenue Up $48M From Estimate
South Dakota's general fund revenue collection from July through May edged higher than budget forecasts by $48 million, according to a report by the state Bureau of Finance and Management.
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June 10, 2025
Missouri Revenue Collection Through May Falls $16M
Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.
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June 10, 2025
Mass. Revenues Through May Up $2B From Forecast
Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.
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June 10, 2025
Del. Bill Seeks Corp. Tax Credits For Electricity Production
Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.
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June 09, 2025
AI Guidelines For Tax Agencies Coming Soon, FTA Says
A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.
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June 09, 2025
States Warned Of Budget Bill's Push To Broaden PL 86-272
States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.
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June 09, 2025
Businesses Warn Fed. Circ. Against Pausing Block On Tariffs
Thousands of businesses will suffer "irreparable harm" if the Federal Circuit halts the U.S. Court of International Trade's order that struck down President Donald Trump's global tariffs, a wine importer told the appellate court, urging against a long-term pause.
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June 09, 2025
Neb. Creates Credit For Defense Contractors' Worker Wages
Nebraska will allow defense contractors to claim a tax credit against their income tax liability for 5% of the compensation paid to employees in the state under a bill signed by the governor.
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June 09, 2025
Colo. Excludes Certain Revenue Sources From TABOR Cap
Colorado broadened the definitions of damages and certain property sales so that additional revenue sources are excluded from a revenue limit in the state's Taxpayer's Bill of Rights under a bill signed by the governor.
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June 09, 2025
Hawaii's Governor Will Veto Sunset For Tax Credits
Hawaii Gov. Josh Green will veto a bill that would have created an automatic five-year sunset date for income tax credits, Green announced.
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June 09, 2025
Georgia General Fund Receipts Through May Up $536M
Georgia's general fund revenue collection for July through May beat last year's collection for the same period by $536 million, according to a report by the governor's office.
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June 09, 2025
La. Lawmakers OK Tax Increase For Online Sports Betting
Louisiana would increase the state's tax rate for online sports wagering to 21.5% from 15% under a bill passed by the Legislature and headed to the governor.
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June 09, 2025
La. Lawmakers OK Local Sales Tax Remittance Discount
Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.
Expert Analysis
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.
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Reading Between The Lines Of Justices' Moore Ruling
The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.
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A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates
Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.
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Another Crack In The Shield: SALT In Review
From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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States Should Loosen Law Firm Ownership Restrictions
Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.
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Texas Ethics Opinion Flags Hazards Of Unauthorized Practice
The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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How To Clean Up Your Generative AI-Produced Legal Drafts
As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.
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A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue
The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.
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Industry Self-Regulation Will Shine Post-Chevron
The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.
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3 Ways Agencies Will Keep Making Law After Chevron
The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.
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Atty Well-Being Efforts Ignore Root Causes Of The Problem
The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.
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Less Power To The People: SALT In Review
Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.