State & Local
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January 28, 2025
SC General Revenue Collection Through Dec. Up $739M
South Carolina's general revenue collection from June through December was $739 million higher than during the same period last year, according to the state Board of Economic Advisors.
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January 28, 2025
Hawaii Bill Seeks Credit For Building With Hemp Material
Hawaii would allow a corporate income tax credit for the cost of construction of a structure if it is made at least partially with hemp material under a bill that passed a first reading in the state Senate.
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January 28, 2025
Colo. Delivery Fee Targeted By Proposed Ballot Measure
Colorado would end its 29-cent fee on retail deliveries under a draft voter initiative proposed for the 2026 statewide ballot.
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January 28, 2025
Maine Tax Revenues Through Dec. Up $32M Over Estimates
Maine's total tax revenue collection from June through December beat estimates by $32 million, according to a report released Tuesday by the Department of Administrative and Financial Services.
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January 28, 2025
Ariz. Panel OKs Nonresident Real Estate Gains Tax Reports
Arizona's tax department would report on the capital gains taxes paid by nonresidents under legislation advanced by a state Senate panel.
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January 28, 2025
NY Assembly Bills Seek Tax On Vacant Land, Buildings In NYC
New York City would be permitted to impose taxes on certain vacant land and vacant residential properties under a pair of bills introduced in the New York state Assembly.
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January 27, 2025
Late Filings Didn't Stymie Tax Challenges, Conn. Justices Say
Failing to file timely appraisals on commercial properties valued over $1 million was not fatal to several owners' tax assessment challenges under a new state law, the Connecticut Supreme Court ruled Monday, agreeing that a trial judge properly reopened the cases months after a missed deadline.
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January 27, 2025
Ind. Gov. Orders Analysis Of Nonprofit Hospitals' Tax Breaks
Indiana's governor issued an executive order requiring an analysis of nonprofit hospitals operating in the state to evaluate the tax-exempt benefits they received compared with the amount of charity care they provided.
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January 27, 2025
NJ Shortens Window For Use Of Redevelopment Tax Credits
New Jersey reduced the time in which tax credits for certain mixed-use and commercial real estate redevelopment projects must be used after approval as part of a bill signed by Gov. Phil Murphy.
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January 27, 2025
Md. Tells 4th Circ. Digital Tax Doesn't Defy 1st Amendment
Maryland's digital advertising tax doesn't violate the First Amendment, the state comptroller told the Fourth Circuit, urging it to affirm a court decision throwing out a challenge to the tax by the U.S. Chamber of Commerce and others.
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January 27, 2025
Ariz. Bill Would Make Corporations Disclose Tax Info
Arizona would require publicly traded corporations to file tax disclosures with the state's corporation commission that would be made available to the public under a bill introduced in the state House of Representatives.
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January 27, 2025
Wis. Man Can't Claim Biz Losses, Tax Board Says
A Wisconsin man was correctly denied an attempt to deduct business losses from his purported consulting firm as he wasn't able to show that the business existed, the state's Tax Appeals Commission said in an order released Monday.
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January 27, 2025
Md. House Bill Would Stop Motor Fuel Tax Increases
Maryland would no longer raise its motor fuel tax annually to adjust for inflation under a bill introduced in the state House of Representatives.
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January 27, 2025
Md. Senate Bill Would Bar Taxes On Vehicle Miles
Maryland would prohibit state and local taxes or fees based on vehicle miles traveled under a bill introduced in the state Senate.
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January 27, 2025
Mo. Elderly Housing Property Ruled Tax-Exempt
A Missouri apartment building made up of low-income units for elderly residents is exempt from tax because it is used for charitable purposes, the state tax commission ruled.
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January 27, 2025
RI Senate Bill Would Exempt Taxi, Pet Services From Sales Tax
Rhode Island would exempt taxicab services and pet care services from the state's sales tax under a bill introduced in the state Senate.
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January 27, 2025
Mo. Tax Commission Lowers T-Mobile Towers' Value
Two T-Mobile cell towers in Missouri should have their value lowered after the company provided a thorough inspection that properly accounted for depreciation, the state's tax commission ruled.
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January 27, 2025
Minn. Bill Would Exempt Overtime Pay From Income Tax
Minnesota would exempt overtime pay from state income tax under legislation introduced Monday in the state Senate.
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January 24, 2025
Ohio Board Denies Tax Break For Property Leased To Shelter
An Ohio property that is leased to an organization that provides services for homeless children isn't entitled to a charitable tax exemption because the property owner's primary activity is renting the property at market rates, the state Board of Tax Appeals ruled.
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January 24, 2025
Mich. Panel Denies Man's Bid To Switch Residence Tax Break
The Michigan Court of Appeals rejected a resident's attempt to switch a principal residence exemption from one home tied to his driver's license and voter registration address to a different house, saying he didn't prove that he moved to the other property.
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January 24, 2025
Netflix Urges Colo. Court To Reject Tax On Streaming Video
Netflix subscriptions are not tangible personal property that is subject to Colorado sales tax, the company told a state appeals court, urging it to uphold a district court decision.
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January 24, 2025
Former Head Of MTC, Tenn. DOR Reflects On Years In SALT
Joe Huddleston has had a hand in virtually every major issue in the state and local tax world for decades, whether during his tenure at the Tennessee Department of Revenue, the Multistate Tax Commission or the Federation of Tax Administrators. Now retired, he spoke to Law360 about his many roles and his influence in the field.
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January 24, 2025
Kan. Bill Would Exempt Feminine Hygiene Products From Tax
Kansas would exempt feminine hygiene products from sales and use tax under a bill introduced in the House of Representatives.
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January 24, 2025
NJ Panel Advances Tax Credits For AI Apprenticeships
Artificial intelligence companies doing business in New Jersey could claim tax credits of up to $5,000 per apprentice they employ under a bill approved by a state Assembly committee.
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January 24, 2025
Taxation With Representation: Latham, Simpson Thacher
In this week's Taxation With Representation, a Brookfield private real estate fund acquires Divvy Homes' property portfolio and platform, Kantar Group proposes the sale of Kantar Media, and an Ares Management-led group buys a majority of Form Technologies Inc.'s common equity.
Expert Analysis
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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.
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Unpacking The Circuit Split Over A Federal Atty Fee Rule
Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.
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6 Tips For Maximizing After-Tax Returns In Private M&A Deals
With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.
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After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1
The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.
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Recruitment Trends In Emerging Law Firm Frontiers
BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.
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Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.