State & Local
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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.
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June 09, 2025
La. Expands Marketplace Facilitator Definition For Sales Tax
Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.
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June 09, 2025
Iowa Expands Property, Sales Tax Breaks For Data Centers
Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.
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June 06, 2025
Skechers' Licensing Deal Improper, Wis. Appeals Court Agrees
Skechers USA lacked purpose, other than avoiding taxes, for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in Wisconsin, a state appeals court held, upholding a decision from the state's tax appeals commission.
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June 06, 2025
Minn. Special Session To Take Up Data Center Tax Tweak
Minnesota would restrict its sales tax break for large data centers while also extending the exemption under an agreement revealed Friday by House Republican and Democratic leaders ahead of a special Legislature session that starts Monday.
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June 06, 2025
The Tax Angle: IRS Funding, Budget Markup, Insurance Woes
From a look at upcoming Senate hearings on President Donald Trump's funding plans for the IRS to a potential markup of Republicans' $3.8 trillion budget reconciliation bill and the continuing crisis in homeowner insurance, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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June 06, 2025
Colo. To Vote On High-Earner Tax Hike For Free School Meals
Colorado voters will choose whether to raise taxes on high earners to support the state's free school meals program and whether to let the state keep excess revenue already collected under legislation signed by Gov. Jared Polis.
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June 06, 2025
Conn. Appeals Court OKs Tax Penalty For Late Rental Form
The owner of a Connecticut commercial property was correctly charged a tax penalty for failing to submit a form disclosing rental income on time, a state appeals court said Friday.
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June 06, 2025
Colo. Allows Sales Tax Searches Using Taxpayer ID Numbers
Colorado will enhance its online search engine for sales and use tax license information to allow searches using a retailer's name or federal taxpayer identification number under a bill signed by Gov. Jared Polis.
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June 06, 2025
Taxation With Representation: Winston, Stibbe, Weil, Goodwin
In this week's Taxation With Representation, Chart Industries Inc. and Flowserve Corp. merge, Aedifica NV and Cofinimmo NV unite, Sanofi buys Blueprint Medicines Corp., and Kimberly-Clark Corp. sells a majority stake in its international tissue business to Suzano.
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June 06, 2025
Ala. Revenue Through May Grows $262M From Last Year
Alabama's net general fund revenue for July through May outpaced last fiscal year's collection for that span by $262 million, according to a report by the state Department of Revenue.
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June 06, 2025
PE Firms Are Top Opportunity Zone Investors, Report Finds
A group tracking private equity activity said each of the 15 largest investors in the federal opportunity zone program are private equity firms, with Salt Lake City, Utah-based Bridge Investment Holdings topping the list with $3.7 billion in opportunity zone funds.
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June 05, 2025
Mich. Judge Trims Property Owners' Foreclosure Surplus Suit
A Michigan federal judge trimmed a proposed class action filed by former property owners who accused Wayne County of wrongfully refusing to pay them surplus proceeds from tax foreclosure sales.
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June 05, 2025
Tax Judges Call For Fairness In Deference Questions
Tax law generally gives deference to state government institutions, but good evidence presented by taxpayers can overcome those presumptions and enable judges to exercise discretion, tax court judges said Thursday.
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June 05, 2025
Tenn. To Add New Tax To CBD And Delta-8 Products
Tennessee is set to impose a new wholesale tax structure on hemp-derived THC products, eliminating its 6% retail sales tax at the beginning of 2026, according to a notice published Thursday.
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June 05, 2025
Calif. Senate OKs Expansion Of Film Tax Credit
California would allow animated films and a wider variety of TV shows to claim the state's film and TV tax credit under an expanded version of the credit passed by the state Senate.
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June 05, 2025
Mo. Gov. Adds Property Tax Cap To Special Session Agenda
Missouri's governor announced additional goals for a special session that began this week, including asking lawmakers to put an annual cap on residential property value increases.
Expert Analysis
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.