State & Local

  • January 15, 2025

    Casino Bids, Zoning Reform To Shape NYC Real Estate In 2025

    The world of New York City real estate is anticipating major changes in 2025, including advancing casino proposals, implementing a major zoning reform and considering a new hotel licensing law.

  • January 14, 2025

    Hochul Proposes $1 Billion NY Income Tax Cut

    New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul. 

  • January 14, 2025

    Retroactive Foreclosure Rule Bars Suit, Mich. County Says

    A Michigan county has urged a federal judge to toss a proposed class action alleging that it kept surplus proceeds from tax-foreclosed home sales, saying the homeowner bringing the claims hasn't yet used the state's process for securing the proceeds.

  • January 14, 2025

    Ore. Bill Seeks Credit For Green Energy Transmission Costs

    Oregon would allow tax credits for the costs of transmission services for wind or solar power or power storage by new generation facilities under a bill introduced in the state House of Representatives. 

  • January 14, 2025

    Ark. Bill Would Let Lawmakers Request Sales Tax Reports

    Arkansas would allow state lawmakers to request sales and use tax reports for local jurisdictions from the state Department of Finance and Administration under a bill introduced in the state Senate.

  • January 14, 2025

    Mo. House Bill Seeks Deduction For Property Tax Payments

    Missouri would allow taxpayers to claim an income tax deduction for property tax payments under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Mass. Wrongly Taxed Biz Founder On $4.7M Gain, Court Told

    A $4.7 million capital gain from the sale of stock in a Massachusetts company by its co-founder was not compensation and is not taxable in the state, counsel for the entrepreneur and his wife told a state appeals panel Tuesday.

  • January 14, 2025

    Mo. House Bill Would End Taxes On Tips, Overtime

    Missouri would not impose income tax on tips or overtime pay under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ark. House Bill Would Exempt Menstrual Products, Diapers

    Arkansas would exempt menstrual products, diapers and breastfeeding equipment from state sales and use tax under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ariz. House Bill Floats Income Tax Exemption For Tips

    Arizona would allow an individual income tax exemption for earnings from tips under a bill filed in the state House of Representatives.

  • January 14, 2025

    Ind. Senate Bill Would Bolster Homestead Deduction

    Indiana would increase its homestead exemption and reform the school district referendum process in line with a proposal put forward by the state's new governor under a bill introduced Tuesday in the state Senate.

  • January 14, 2025

    Ind. House Bill Seeks Full Tax Exemption For Biz Property

    Indiana would phase in a business personal property tax exemption for equipment placed into service from this year and totally exempt personal property from taxation starting in 2030 under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ark. Proposes Amendment To Create Taxpayer Bill Of Rights

    Arkansas would amend the state constitution to create a taxpayer bill of rights under a joint resolution introduced in the state House of Representatives.

  • January 14, 2025

    Calif. Revenues Through Dec. Up $8B Over Forecast

    California's total revenues from July through December beat estimates by roughly $8 billion, according to a memo from the state controller.

  • January 14, 2025

    Ore. House Bill Seeks $9 Income Surtax For Emergency Prep

    Oregon would impose a $9 annual surtax on most residents to fund emergency preparedness and resiliency under legislation introduced in the state House of Representatives.

  • January 14, 2025

    Feds Ask 2 Years For Ex-Pol On Tax, Pandemic Aid Charges

    A former Massachusetts state senator should spend two years in prison after being convicted of illegally obtaining unemployment assistance and filing a false tax return, the federal government argued, citing the "greed" at the heart of the politician's conduct.

  • January 13, 2025

    On Cross, Madigan Says He Merely Helped Job-Seekers

    Former Illinois House Speaker Michael Madigan distanced himself Monday from political allies who prosecutors say bribed him for jobs and other benefits, saying his recommendations were just that, and that he thought he was effective in shutting down a former alderman's quid pro quo suggestion.

  • January 13, 2025

    PepsiCo Created Shell Co. To Avoid Taxes, Ill. Court Says

    PepsiCo operated a shell company as part of a scheme that resulted in its Illinois income tax bill for its Frito-Lay unit being deficient nearly $10.9 million, a state circuit court ruled.

  • January 13, 2025

    Ex-Cook County Assessor Officer Hit With Bribery Charges

    A chief hearings officer for former Cook County Assessor Joseph Berrios' office accepted bribes, including from a law firm's tax consultant, when handling a property assessment appeal, a new lawsuit in Illinois federal court alleges.

  • January 13, 2025

    Youngkin Would Nix Va. Car Tax, State Taxes On Tips

    Virginia would give a credit to some residents for car tax payments, get rid of the tax on tips and extend a higher standard deduction into next year under a proposal outlined Monday by Republican Gov. Glenn Youngkin.

  • January 13, 2025

    Calif. Extends Tax Deadlines In LA Amid Wildfires

    Los Angeles County taxpayers will have an extended deadline to file and pay taxes amid the county's wildfires, Democratic Gov. Gavin Newsom said Monday.

  • January 13, 2025

    Ore. Tax Court Says No Depreciation On Residences

    The owners of a pair of Oregon residences were denied depreciation deductions against their state income taxes because they did not demonstrate that the homes were income-producing properties, the state tax court said.

  • January 13, 2025

    Ind. Senate Bill Seeks Pass-Through Income Tax Exclusion

    Indiana would allow pass-through entities to exclude a resident direct owner's share of adjusted gross income tax that is subject to individual income tax in another state, under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Md. Bill Allows Tax Payment Plans For Incarcerated People

    Maryland taxpayers who are incarcerated or were formerly incarcerated would be eligible for installment plans for tax liabilities under a bill introduced in the state Senate.

  • January 13, 2025

    Ore. Court OKs Farm Tax Break For Landfill, Corn Maze

    Portions of property in a farming operation used for a corn maze and for a landfill that was part of a remediation effort are eligible for a special agricultural property tax assessment, the Oregon Tax Court ruled.

Expert Analysis

  • Litigation Inspiration: A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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