State & Local
-
April 15, 2025
Georgia Cuts Income Tax Rates, Offers Rebates
Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.
-
April 15, 2025
La. House Panel OKs Changes To Drop Shipment Sourcing
Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.
-
April 15, 2025
Ind. Boosts Business Property Tax Exemption
Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.
-
April 15, 2025
Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation
A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.
-
April 15, 2025
Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer
A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.
-
April 15, 2025
Mo. House OKs Earnings Tax Break In Opportunity Zones
Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.
-
April 15, 2025
NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says
New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.
-
April 15, 2025
DC Maintains, Expands Tax Exemptions For NBA, NHL Arena
The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.
-
April 15, 2025
La. Panel Advances New Measure To Eliminate Inventory Tax
Louisiana voters would be offered another chance to permit local governments to eliminate inventory taxes under legislation the state House tax-writing committee approved Tuesday, less than a month after voters defeated a more comprehensive measure that included a similar proposal.
-
April 15, 2025
Tenn. Delays State Tax Filing Deadlines After Storms
Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.
-
April 15, 2025
La. House Panel Votes To Ban Class Suits Against Tax Agency
Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.
-
April 15, 2025
Arkansas House Panel OKs Ending Sales Tax On Groceries
Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.
-
April 14, 2025
The Tax Angle: TCJA Lobbying, IRS Staff Cuts
From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
-
April 14, 2025
Ark. Expands Sales And Use Tax Exemption For Data Centers
Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.
-
April 14, 2025
NC Tax Revenue Collection Through March Up $476M
North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.
-
April 14, 2025
Ohio Revenues Through March Beat Estimates By $297M
Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.
-
April 14, 2025
Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers
Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.
-
April 14, 2025
Indiana General Revenues Through March Up By $153M
Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.
-
April 14, 2025
Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate
Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.
-
April 14, 2025
Ala. High Court Says Condo Incorrectly Classified
An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.
-
April 11, 2025
Ala. Justices Nix Owner Property Tax Break For LLC
An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.
-
April 11, 2025
Colo. Sen. Panel OKs Sales Tax Search Improvement
Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.
-
April 11, 2025
Minn. Panel Advances New Markets Tax Credit Plan
Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.
-
April 11, 2025
Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says
An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.
-
April 11, 2025
Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax
The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.
Expert Analysis
-
How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
-
Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
-
Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
-
Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
-
5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.