State & Local

  • January 07, 2025

    Ex-Ill. Speaker Madigan Testifies In His Racketeering Trial

    Former Illinois House Speaker Michael Madigan took the stand in his own defense Tuesday, testifying that he neither traded his public office for private gain nor demanded or accepted anything valuable in exchange for his official action, adding that he was "very angry" to learn that people who he'd recommended for jobs did little to no work.

  • January 07, 2025

    'Unflattering' Story Not Defamatory, Gannett Says

    A tax firm's defamation suit against USA Today should be tossed, the newspaper's owner told Texas justices Monday, arguing that a 2021 investigative series was not defamatory even if its "gist" was "unflattering."

  • January 07, 2025

    Calif. Resident Kept State Domicile, Owes Tax, OTA Says

    A person who traveled from California to Florida and back is considered a California resident and domiciled in California and thus owes additional state income tax and interest, the California Office of Tax Appeals affirmed.

  • January 07, 2025

    Calif. Hydroponics Co. Can't Escape $1M Tax Bill

    A California company selling hydroponics equipment is not entitled to a redetermination of more than $1 million in tax liability, and no adjustments to state audits of the company's unreported taxable sales are required, the state Office of Tax Appeals ruled.

  • January 07, 2025

    Mont. Bill Floats Mine, Data Center Property Tax Changes

    Montana would lower the property tax rate imposed on metal mines, certain agricultural land and railroads but raise the rate on data center property as part of a bill introduced in the state Senate.

  • January 07, 2025

    Calif. Resident's Late Filing Means No EITC Refund, OTA Says

    A California resident filed her state tax return too late and is not entitled to a refund she claimed for the state earned income tax credit, the Office of Tax Appeals ruled.

  • January 07, 2025

    Mont. Bill Calls For Property Tax Appraisals Every 2 Years

    Montana would require all real property to be reappraised every two years for tax purposes as part of a bill introduced in the state House of Representatives.

  • January 07, 2025

    Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain

    Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.

  • January 07, 2025

    ND Gov. Pitches Property Tax Reform In Annual Address

    North Dakota would cap local property tax increases at 3% and double a major exemption under a plan pitched by the state's new governor that he said would eliminate the tax on many primary residences in the next decade.

  • January 07, 2025

    Mont. Bill Seeks Review Process For Tax-Exempt Property

    Montana would require the state Department of Revenue to create a program to review property that is exempt from taxation under a bill introduced in the state House of Representatives.

  • January 07, 2025

    Mont. Bill Seeks Lower Electronic Tax Payment Threshold

    Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill introduced in the state House of Representatives.

  • January 07, 2025

    Mont. Bill Seeks Electronic Notice Option For Taxpayers

    Montana would give taxpayers the option to receive communications from the state Department of Revenue electronically under a bill introduced in the state House of Representatives.

  • January 07, 2025

    Developer Says Mass. Stalling $15M Brownfields Tax Credit

    The developer of a 3.5-acre luxury condo and apartment complex in Boston's Seaport District is accusing the state of improperly second-guessing the work of its licensed environmental remediation consultant to deny a $15.3 million brownfields tax credit, then dragging its feet on an administrative appeal.

  • January 07, 2025

    NH Total Revenues Through Dec. $41M Under Estimate

    New Hampshire's total revenue collection from July through December trailed forecasts by $41 million, according to a report by the state Department of Administrative Services.

  • January 07, 2025

    Fla. Net Revenues Through Nov. Beat Estimates By $435M

    Florida's general revenue collection from July through November exceeded budget forecasts by $435 million, according to a report by the state's Office of Economic and Demographic Research.

  • January 07, 2025

    No Problem With $217M Dam Repair Tax, Mich. Panel Says

    A Michigan appellate panel on Monday said a $217 million special assessment levied on property owners for dam repairs and lake level restoration after devastating 2020 floods was established through a legally sound process, ruling the owners were never entitled to have a pseudo-judicial review of the tax.

  • January 07, 2025

    Baker McKenzie Adds Tax Partners In California And New York

    Baker McKenzie is fortifying its tax practice by hiring a partner in San Francisco with experience in planning tax positions and handling controversies for technology-driven companies and rehiring another in New York who is skilled at state taxes and journalism.

  • January 07, 2025

    Ore. Tax Court Affirms Value Error's Fix Applies Only To 1 Year

    The Oregon Department of Revenue correctly adjusted the maximum assessed value of a property for only one tax year based on the correction of an earlier error, the Oregon Tax Court ruled.

  • January 07, 2025

    Iowa General Revenue Collection Through Dec. Up $124M

    Iowa's general fund receipts from July through December were $124 million higher than during the same period last fiscal year, according to the state's Department of Management.

  • January 06, 2025

    Newsom Says No New Taxes, No Deficit, In Early Budget Look

    California Gov. Gavin Newsom pledged Monday not to raise taxes in the upcoming budget cycle for the state, while providing an early look at a $322 billion budget that differs from the previous two years by not having a deficit.

  • January 06, 2025

    Pa. Licensing Law For Vape-Makers Flawed, Panel Finds

    Part of Pennsylvania's law regulating licenses for e-cigarette manufacturers is unconstitutional because it gives legislative power to the state's Department of Revenue, an appellate court has ruled in an issue of first impression.

  • January 06, 2025

    Va. Tax Head Backs Assessments Based On IRS Audit

    The Virginia Department of Taxation correctly issued assessments to a woman for additional income tax after learning that the IRS had adjusted her federal returns and finding no record of amended state returns to report the federal changes, the state's tax commissioner ruled.

  • January 06, 2025

    Va. Retailer Gets Last Chance To Back Up Exemption Claim

    A Virginia retailer will get a final chance to provide documentation to claim exemptions and contest the findings of an audit of its sales and use tax liability, the state's tax commissioner said.

  • January 06, 2025

    Hochul Pitches Increasing NY Child Tax Credit

    New York Gov. Kathy Hochul said Monday that she wants to roughly triple the state's refundable child tax credit to up to $1,000 per child under the age of four and increase the benefit to as much as $500 for older children.

  • January 06, 2025

    Idaho Gov. Aiming For $100M In Tax Cuts

    Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.

Expert Analysis

  • 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.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

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