State & Local

  • March 21, 2025

    Mississippi Lawmakers Approve Income Tax Elimination Plan

    Mississippi's House of Representatives passed a bill to reduce the state's flat income tax rate to 3% by the end of the decade and eventually eliminate it, with the legislation now going to the governor.

  • March 21, 2025

    Taxation With Representation: Cravath, Paul Weiss, Cooley

    In this week's Taxation With Representation, Google acquires Wiz, QXO Inc. acquires Beacon Roofing Supply, and the Boston Celtics are bought by a group led by private equity firm co-founder William Chisholm.

  • March 21, 2025

    NM Senate OKs Quantum Facility Tax Credit, Liquor Tax Hike

    New Mexico would create an income tax credit for quantum facility investments and increase the state's liquor excise tax under an amended bill passed by the state Senate.

  • March 20, 2025

    NJ Lawmakers Advance Gains Tax Break For Small Biz Stock

    New Jersey would offer a capital gains tax deduction for sales of certain qualified small business stock under a bill advanced by a state Assembly committee Thursday that supporters say aims to align the state with the federal tax treatment of the transactions.

  • March 20, 2025

    IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

    The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel Thursday, asking the appellate judges to overturn a lower court ruling that upheld the rule.

  • March 20, 2025

    Va. Extends Sales Tax Break For Aircraft Parts

    Virginia extended by five years a sales and use tax exemption for parts and supplies used for aircraft maintenance under a bill signed by Gov. Glenn Youngkin.

  • March 20, 2025

    La. Court Reinstates Cancer Center's Property Tax Appeal

    The Louisiana Tax Commission must hear a refund claim brought by a cancer center that said it mistakenly paid assessed property taxes despite being exempt, a state appeals court ruled, finding the center had a right to appeal the assessment.

  • March 20, 2025

    Jurisdictional Uncertainty Helps Preserve Ill. Tax Bias Suit

    Cook County property owners who mistakenly brought discriminatory assessment accusations in state court before taking their allegations to federal court can continue pursuing those claims, an Illinois judge said, rejecting the county's timeliness challenge. 

  • March 20, 2025

    Frost Brown Adds Former Houston City Atty To Finance Team

    Frost Brown Todd LLP announced that it has hired an attorney from the ranks of Houston's city government to strengthen its public finance group, adding his expertise in state and local government operations, taxation and economic development.

  • March 20, 2025

    Mich. House Approves 6-Fold Rate Hike To Old Biz Tax Regime

    Michigan would impose a roughly six-fold increase to the tax rate that applies to businesses that elect to continue filing under a former corporate tax system, under legislation the state House approved as part of a package to increase transportation funding.

  • March 20, 2025

    Former Ore. Doctor's Deduction For Insurance Premiums OK'd

    A former Oregon doctor's payments of $2.5 million to a captive insurer are deductible from his state taxable income, the Oregon Tax Court ruled, saying an agreement the taxpayer reached with the Internal Revenue Service did not bar the deductions.

  • March 20, 2025

    NY Biz Wrongly Denied Sales Tax Certificate, ALJ Says

    A New York business was wrongly denied a sales tax certificate by the state's tax agency, an administrative law judge said in a ruling released Thursday, finding the agency failed to provide proof that the company's owner had outstanding tax debt.

  • March 20, 2025

    Minn. Bill Seeks Tax Credit For Corp. HQ Investments

    Minnesota would create a refundable corporate franchise tax credit for large companies that have headquarters or similar facilities in the state and make certain investments under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Miss. Revenue Collection Through February Up $4M

    Mississippi's general fund revenue from July through February outpaced collections made during the same period last year by $4 million, according to a report by the state Department of Revenue.

  • March 20, 2025

    Minn. Bill Seeks Millionaire Tax To Offset Medicaid Cuts

    Minnesota would create a new tax bracket for individual income above $1 million and set the tax rate at a level to offset estimated changes in federal Medicaid funding under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Minn. Senate Bill Would Require Franchise Tax Info Disclosure

    Minnesota would require disclosure of corporate franchise tax information for certain large companies under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    ND Directs Lawmakers To Consider Tribal Land Tax Study

    North Dakota directed state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill signed by the governor.

  • March 19, 2025

    La. Top Court Tosses Lawsuit Seeking To Block Tax Overhaul

    The Louisiana Supreme Court dismissed a lawsuit from a group of state residents to halt a referendum that, if approved, would allow for a state constitutional change to carry out an overhaul of the state's tax regime.

  • March 19, 2025

    Comerica Awarded Interest On $11M Mich. Tax Credit Win

    Comerica is entitled to interest on a nearly $11 million business tax refund it received following the Michigan Supreme Court's upholding of transfers of tax credits that occurred during a merger, the state Tax Tribunal ruled.

  • March 19, 2025

    NC Gov. Wants To Freeze Some Tax Cuts, Institute Others

    North Carolina would maintain its current corporate income tax rate of 2.25%, the lowest among the 44 states with such a tax, rather than continuing to phase it out, under a Wednesday biennium budget proposal from new Gov. Josh Stein.

  • March 19, 2025

    Ohio Tax Board OKs Regs To Streamline Appeal Resolution

    The Ohio Board of Tax Appeals amended regulations to clarify its authority to issue orders in response to several common, rarely contested types of filings and streamline the resolution of tax disputes in such cases, according to a final rule.

  • March 19, 2025

    Colo. Senate OKs Lowering Family Leave Premium

    The premium rate for Colorado's paid family medical leave insurance program would dip and a benefit for parents of newborns in intensive care would increase under a bill passed Wednesday by the state Senate.

  • March 19, 2025

    Colo. Senate OKs Dropping Some Revenue From TABOR Limit

    Revenue received by Colorado from damage awards and certain property sales would be excluded from the revenue limit in the state's Taxpayer's Bill of Rights under legislation passed Wednesday by the state Senate.

  • March 19, 2025

    Tax On Services In Proposed Minn. Budget Hits Opposition

    Minnesota business groups criticized on Wednesday a provision in the governor's budget proposal to expand the state sales tax to certain accounting, banking and legal services, telling a state Senate committee that it would hurt heavily taxed residents even more.

  • March 19, 2025

    Mo. Auditor Faults State For Lack Of Cannabis Tax Probes

    Missouri's state auditor faulted the state Department of Revenue for not auditing any cannabis tax returns since sales of medical cannabis began in 2020, saying the tax agency failed to establish a robust compliance environment for the filings.

Expert Analysis

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

    Author Photo

    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.

  • Recruitment Trends In Emerging Law Firm Frontiers

    Author Photo

    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.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

    Author Photo

    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.

  • How Associates Can Build A Professional Image

    Author Photo

    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

    Author Photo

    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

    Author Photo

    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

    Author Photo

    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

    Author Photo

    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

    Author Photo

    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

    Author Photo

    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

    Author Photo

    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

    Author Photo

    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

    Author Photo

    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.