State & Local
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April 03, 2025
$5.5 Trillion Cost To Making TCJA Permanent, JCT Says
A permanent extension of the 2017 tax overhaul, including the law's expired business provisions, would cost $5.5 trillion including interest over the next decade, according to estimates released Thursday by the Joint Committee on Taxation.
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April 03, 2025
Mass. Appeals Court Backs Tax On Nonresident's $4.7M Gain
A former Massachusetts resident owes tax on a $4.7 million capital gain from the sale of stock in a Massachusetts company he co-founded, a state appeals court ruled Thursday, affirming a decision by the state's Appellate Tax Board.
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April 03, 2025
Denver Used Car Dealer Says Colo. Wrongly Nixed Tax Credit
A Denver used car dealer should be allowed to claim a sales tax credit for tax it paid on used cars sold to customers who eventually defaulted on loan payment plans, the dealer told a Colorado state court.
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April 03, 2025
Insurer Says It Has No Duty To Defend Mich. City In Tax Fight
Insurance company Argonaut said in a federal court complaint Wednesday that it shouldn't have to pay to defend Ann Arbor, Michigan, in a lawsuit alleging that the city's decades-old stormwater drainage charges are an unlawful tax, pointing to the public official liability and financial loss exclusions in the city's policy.
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April 03, 2025
Ky. Took In Tax On Bullion Sales Despite Exemption, Biz Says
The Kentucky Department of Revenue owes an online gold bullion seller a sales and use tax refund for sales made over the past year, the business told a state trial court, saying the department collected the tax despite an exemption.
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April 03, 2025
Accountant Cleared To Testify In Malpractice Case Against Her
An accountant accused of malpractice can testify about whether her actions were reasonable when she allegedly failed to tell a client about a change in tax law stemming from the U.S. Supreme Court's Wayfair decision, a state Business Court judge has ruled.
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April 03, 2025
Ky. Allows Special Property Tax In Development Project Areas
Kentucky authorized taxing districts organized as part of regional economic development projects to impose a special tax on property located within their boundaries under a bill signed by Gov. Andy Beshear.
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April 03, 2025
Ark. Senate Committee Advances Market-Based Sourcing
Arkansas would change how it sources receipts for multistate businesses paying corporate income tax from a cost-of-performance model to a market-based model under a bill advanced by a state Senate committee.
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April 02, 2025
Trump Unveils New Tariffs On Dozens Of Countries
President Donald Trump announced sweeping tariffs on major trading partners Wednesday, including a 10% rate on all goods entering the U.S. to take effect later this week, in a "declaration of economic independence" he says will jump-start domestic industry and production.
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April 02, 2025
Judge Backs Mo. Tax Commission's Property Value Rollback
The Missouri State Tax Commission was within its authority to order a Missouri county to reduce property valuations it made on most residential properties following 2023 assessments, a circuit court judge ruled, disagreeing with the county that assessments were done correctly and the commission's order was illegal.
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April 02, 2025
Senate GOP Plan Would Extend TCJA, Allow $1.5T In Tax Cuts
Senate Budget Committee Republicans released a budget proposal Wednesday that would permanently extend the Tax Cuts and Jobs Act and allow for up to $1.5 trillion in other tax cuts.
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April 02, 2025
Pa. Court Revives Abandoned Tax Appeal For School District
A property assessment appeal can move forward at the request of a school district despite the property owners moving to discontinue the case, the Pennsylvania Commonwealth Court ruled, saying the district was entitled to a resolution of the dispute.
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April 02, 2025
Montana Revenue Drops $59M Through March
Montana's general fund revenue collection from July through March dropped roughly $59 million from last year, according to a report by the state Department of Revenue.
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April 02, 2025
Ind. To Provide Tax Breaks For WNBA All-Star Game, Events
Indiana will provide various tax exemptions for the WNBA All-Star Game and related events to be held in the state this summer under a bill signed by the governor.
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April 02, 2025
Fla. Net Revenues Through Feb. Beat Estimates By $694M
Florida's general fund revenue from July through February outpaced estimates by $694 million, according to a report by the state Office of Economic Demographic Research.
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April 02, 2025
W.Va. Revenue Through March Up $101M From Estimate
West Virginia's general fund revenue collection from July through March beat a budget estimate by $101 million, according to a report by the state Budget Office.
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April 02, 2025
Mich. Will Allow Filing Extensions For Storm Victims
Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.
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April 01, 2025
NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional
The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.
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April 01, 2025
NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial
A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.
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April 01, 2025
Calif. AG Backs Latest Bid To Extend False Claims Act To Tax
California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.
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April 01, 2025
NJ Lawmakers Balk At Gov.'s Proposed Tax Hikes
Many members of the New Jersey Senate's budget committee sought to distance themselves Tuesday from some tax increases proposed in Democratic Gov. Phil Murphy's budget, saying there is little appetite for the hikes.
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April 01, 2025
Ohio Justices Won't Hear 3rd-Party Property Tax Appeal Case
The Ohio Supreme Court declined Tuesday to hear a challenge to the constitutionality of third-party property tax appeal restrictions, leaving in place an appellate court's dismissal of the matter.
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April 01, 2025
Ohio Justices Skeptical Of Tax On Items Temporarily In State
Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.
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April 01, 2025
Idaho Boosts Property Tax Breaks By $100M
Idaho will increase tax breaks for property owners in the state starting this year and every year thereafter under a bill signed by the governor.
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March 31, 2025
Feds Seek $3M From Ex-Ill. Speaker, Who Wants New Trial
Former Illinois House Speaker Michael Madigan urged an Illinois federal judge to acquit him of bribery and wire fraud, or at least order a new trial, due to "numerous" jury instruction and evidentiary errors that confused and prejudiced the jury, on the same day prosecutors filed a motion for him to forfeit more than $3 million in the wake of his partial conviction.
Expert Analysis
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
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.
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The Big Issues A BigLaw Associates' Union Could Address
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.
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It's Time For A BigLaw Associates' Union
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.
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How Justices Upended The Administrative Procedure Act
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.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
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.