State & Local

  • April 09, 2025

    Calif. OTA Denies Bad Debt Deduction For S Corp.'s Payments

    A California shareholder in an S corporation that invested in another company is not eligible to claim a bad debt deduction, the state Office of Tax Appeals ruled, saying he failed to prove that the S corporation's payments were bona fide debts.

  • April 09, 2025

    Calif. Couple Not Eligible For Refund, OTA Rules

    A California couple claiming to have no taxable income and who asked for a refund for the amount withheld from them has not proved they were eligible for a refund for the 2020 tax year, the state Office of Tax Appeals ruled. 

  • April 09, 2025

    Colo. Will Offer $34M Tax Break To Sundance Film Fest

    Colorado will offer the Sundance Film Festival a $34 million income tax credit now that the festival has decided to relocate to the state, under a bill signed by Democratic Gov. Jared Polis.

  • April 09, 2025

    Ga. General Fund Receipts Through March Up $543M

    Georgia's general fund collection from July through March beat last year's earnings by $543 million, according to a report from the state governor's office.

  • April 09, 2025

    SD General Fund Revenues Beat Forecasts By $5M

    South Dakota's general fund revenue collection from July through March beat forecasts by $5.3 million, according to the state Bureau of Finance and Management. 

  • April 09, 2025

    Mont. Gives Taxpayers An Electronic Communications Option

    Montana gave taxpayers the option to receive communications from the state Department of Revenue electronically under a bill signed by the governor.

  • April 08, 2025

    Colo. Appeals Court Urged To Toss Transportation Fees

    Colorado's 2021 transportation funding law violates the state Taxpayer's Bill of Rights and related provisions, an anti-tax group told an appeals court panel Tuesday, urging it to reverse a district court order that stopped its lawsuit.

  • April 08, 2025

    Md. Lawmakers OK Tax on Data Services, High Earners

    Maryland would impose a tax on data service and create new income tax brackets for high earners under a budget package passed by the legislature, which next goes to the governor, who has voiced support for the measure.

  • April 08, 2025

    Md. Lawmakers OK Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers who are currently or were incarcerated would be eligible for installment plans for tax liabilities under legislation approved by state lawmakers.

  • April 08, 2025

    Calif. OTA Says Motorcycle Co. President Owes Tax Liability

    The president of a former motorcycle sales business in California is liable to pay the company's assessed tax liability because she failed to prove she was not the responsible person, the state Office of Tax Appeals ruled. 

  • April 08, 2025

    Mass. Board Upholds Town's Value Of Commerical Property

    An owner of a commercial property in Massachusetts failed to produce comparable sales to substantiate reducing the property's valuation by more than $400,000, the state Appellate Tax Board ruled Tuesday.

  • April 08, 2025

    Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says

    The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.

  • April 08, 2025

    Pa. Court Restores Original Assessment Of Couple's Home

    A Pennsylvania trial court incorrectly increased the value of a couple's home, but the couple failed to prove the original assessment from the city should be decreased, the state's Commonwealth Court ruled.

  • April 08, 2025

    Mo. Senate OKs Capital Gains Tax Exemption

    Missouri would create a capital gains tax exemption, as well as a sales tax exemption for broadband equipment, diapers and feminine hygiene products, under a bill passed by the state Senate.

  • April 08, 2025

    Ark. Requires Fiscal Impact Statements For Tax Referendums

    Arkansas established requirements for the presentation of fiscal impact statements for ballot initiatives, referendum measures and proposed amendments to the state constitution that would raise, lower or impose new taxes as part of a bill signed by Gov. Sarah Huckabee Sanders.

  • April 08, 2025

    Texas House OKs Increase In Biz Property Tax Exemption

    Texas would increase the state's business personal property tax exemption to $250,000, pending the outcome of a public vote, under a bill passed by the state House of Representatives.

  • April 08, 2025

    Md. Lawmakers OK Digital Ad Tax Appeals Process

    Companies challenging assessments of Maryland's tax on digital advertising revenues could use the same administrative appeals process allowed for most other state taxes under legislation approved by the state General Assembly.

  • April 08, 2025

    Ore. House OKs Tax Court Standing For Associations

    Associations, chambers and other organizations in Oregon could seek relief in the state tax court on behalf of their aggrieved members under legislation approved unanimously by the state House of Representatives.

  • April 07, 2025

    Pa. Supreme Court Snapshot: Electric Bills, Jock Tax

    The Pennsylvania Supreme Court will open its three-day session in Pittsburgh Tuesday with arguments over how to weigh when a coworker or co-owner shares in an employer's immunity from lawsuits under the state's workers' compensation law, and if electricity providers can get additional services put on the utility bills drawn up by power distributors.

  • April 07, 2025

    Minn. Justices Quiz DuPont On Currency Hedge In Tax Row

    Minnesota Supreme Court justices pressed DuPont on Monday on its argument that the state revenue commissioner should have considered the gross receipts from currency hedging activities when determining the company's income apportionable to the state.

  • April 07, 2025

    Trump Threatens Triple-Digit Tariff Rates If China Retaliates

    President Donald Trump on Monday threatened an additional 50% tariff on Chinese imports entering the U.S., which would drive the total rate above 100%, if Beijing follows through on the retaliatory tariffs announced last week in response to Trump's reciprocal plan.

  • April 07, 2025

    TCJA Designer Tapped For Key Policy Role At Treasury

    An architect of the 2017 federal tax overhaul has been picked to serve as assistant secretary for legislative affairs at the U.S. Treasury Department, Treasury Secretary Scott Bessent said in announcing several appointments at the agency.

  • April 07, 2025

    Mo. Revenue Through March Down $134M

    Missouri general fund revenue from July through March lagged behind last fiscal year's total for that period by $134 million, according to a report by the state Office of Administration.

  • April 07, 2025

    Kan. Revenue Beats Estimate By $206M Through March

    Kansas' net general revenue from July through March outpaced an estimate by $206 million, according to a report by the state Division of the Budget.

  • April 07, 2025

    Montana To Appraise Taxable Real Property Every 2 Years

    Montana will reappraise most taxable real property every two years under a bill signed by the governor.

Expert Analysis

  • Law Firms Should Move From Reactive To Proactive Marketing

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    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.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • 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.

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