State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • January 24, 2025

    Ore. Contractor Tax Compliance Bill Needs Work, Panel Says

    Enforcement of tax compliance for Oregon state contractors would increase under legislation in the state House, but members of a legislative committee and witnesses said more work is needed on the measure.

  • January 24, 2025

    Ill. Offers Tax Relief To Those Affected By Calif. Wildfires

    Illinois will allow Southern Californians that pay Illinois tax to have until Oct. 15 to file and pay taxes following the wildfires in the region, the Illinois Department of Revenue said.

  • January 24, 2025

    Minn. Senate Bills Would Cut Metro Area Sales Taxes

    Minnesota would cut the Minneapolis-St. Paul metropolitan region's combined local 1% sales and use taxes, potentially scrapping the taxes altogether, under a pair of bills introduced in the state Senate.

  • January 24, 2025

    Ore. Bill Would Boost Tax Credit For Film Fund Donations

    Oregon would increase the total tax credit allowed for those who donate to the state's fund to promote the production of films and other media under legislation introduced in the state House.

  • January 23, 2025

    Mass. Gov. Seeks To Expand Taxation Of Nonresident Gains

    Massachusetts would apply what is known as the investee apportionment method to tax gains that nonresidents receive from sales of interest in pass-through entities located in the commonwealth under a budget proposal from Gov. Maura Healey.

  • January 23, 2025

    Md. Panel Questions Plan For Votes On All Taxes, Fees

    Maryland lawmakers on Thursday questioned the scope of a ballot measure proposed in the state House of Delegates to require legislative votes on all future tax and fee increases.

  • January 23, 2025

    Calif. Finalizes Regs To Implement Cannabis Excise Tax

    California made permanent a set of emergency regulations filed by the state Department of Tax and Fee Administration that implement the state's excise tax on cannabis, according to a notice published in the state's regulatory register.

  • January 23, 2025

    Corporate Transparency Law Remains Flanked By Threats

    The Corporate Transparency Act is facing threats across the branches of government despite the U.S. Supreme Court pausing a nationwide injunction on it Thursday, with another universal injunction in place, other court battles underway and some Republican lawmakers targeting the law.

  • January 23, 2025

    Minn. Tax Committee Advances Bill To Return Surplus Funds

    A proposal to create a constitutional amendment in Minnesota stipulating that surplus funds in future state budgets should be exclusively earmarked to provide tax relief was advanced by the state House Tax Committee on Thursday. 

  • January 23, 2025

    Ohio Senate Bill Seeks Flat Income Rate By 2026

    Ohio would flatten its two-bracket income tax system into a flat 2.75% tax rate by 2026 under a bill filed in the state Senate.

  • January 23, 2025

    Minn. Bill Would Allow Tax Break For New Housing Materials

    Minnesota would exempt materials used in the construction of new residential housing from state sales and use taxes under a bill introduced Thursday in the state Senate.

  • January 23, 2025

    Minn. Sen. Panel Advances Tax Break For Food Equipment

    Food service equipment in Minnesota would be exempt from sales and use taxes under a bill advanced in the state Senate Taxes Committee.

  • January 23, 2025

    Wis. Gov. Pitches Tax Break For Over-The-Counter Drugs

    Wisconsin's governor called for the elimination of sales tax on over-the-counter medications, urging Republicans and Democrats to work together to make sure taxpayers are charged fair prices for drugs.

  • January 23, 2025

    Ind. House Bill Would End State Income Tax In 2026

    Indiana would eliminate its flat income tax as of 2026 under a bill introduced in the state House of Representatives. 

  • January 23, 2025

    Ind. House Bill Floats Exemption For RVs Used Out Of State

    Indiana would exempt from its gross retail tax purchases of recreational vehicles and cargo trailers that are moved out of the state for registration and use as part of a bill introduced in the state House of Representatives.

  • January 23, 2025

    Ill. Bill Seeks Redevelopment Zones With Lower Tax Rates

    Illinois would authorize local governments to designate community redevelopment zones with reduced retailers' occupation and use tax rates under a bill introduced in the state Senate.

  • January 22, 2025

    'Unicorn Prosecution' Could Upend Legal Practice, Court Told

    Brown & Connery LLP partner William Tambussi told a New Jersey state judge Wednesday that the entire practice of law in the Garden State rests on his impending decision on the charges against him in the state's sweeping racketeering case targeting power broker George E. Norcross III, arguing that a lawyer has never been prosecuted for routine legal work.

Expert Analysis

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    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.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    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.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    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.

  • Industry Self-Regulation Will Shine Post-Chevron

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    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.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    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.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    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.

  • Less Power To The People: SALT In Review

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    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.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    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.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    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.

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

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    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

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    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

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    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

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    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.

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