State & Local

  • January 15, 2025

    Ore. House Bill Would Expand Film Production Tax Credit

    Oregon would double its maximum tax credit for local film production and extend the credit's sunset date to 2034 under a bill introduced in the state House of Representatives.

  • January 15, 2025

    Va. Sign-Maker Owes Sales Tax, Commissioner Rules

    A Virginia sign-maker owes additional assessed sales tax and is not exempt for sales to two churches, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Humana Takes Pharmacy Services Tax Row To Minn. Justices

    Sales of pharmacy benefit services by a Humana subsidiary and attributed to Minnesota should be sourced to another subsidiary based in Wisconsin, the company told the Minnesota Supreme Court in appealing a state tax court decision.

  • January 15, 2025

    NJ Revenue Collections Through December Up $439M

    New Jersey's total revenue collection from July through December outpaced collections during the same period last fiscal year by $439 million, the state Department of the Treasury said Wednesday.

  • January 15, 2025

    Iowa Plans Efficiency Dept. To Fund Property Tax Cuts

    Iowa will create a statewide Department of Government Efficiency to find potential savings in order to fund property tax relief, Gov. Kim Reynolds announced, mirroring plans by President-elect Donald Trump for a similar body at the federal level.

  • January 15, 2025

    ND Senate OKs Required Disclosure Of Any Tax Incentive

    North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill unanimously passed by the state Senate.

  • January 15, 2025

    Ariz. House Bill Seeks Notice Rule For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes would be required to notify businesses before the proposed ordinance is approved or rejected under a bill filed in the state House of Representatives.

  • January 15, 2025

    Real Estate Attys Eye Busy Texas Legislative Session

    With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.

  • January 15, 2025

    Casino Bids, Zoning Reform To Shape NYC Real Estate In 2025

    The world of New York City real estate is anticipating major changes in 2025, including advancing casino proposals, implementing a major zoning reform and considering a new hotel licensing law.

  • January 14, 2025

    Hochul Proposes $1 Billion NY Income Tax Cut

    New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul. 

  • January 14, 2025

    Retroactive Foreclosure Rule Bars Suit, Mich. County Says

    A Michigan county has urged a federal judge to toss a proposed class action alleging that it kept surplus proceeds from tax-foreclosed home sales, saying the homeowner bringing the claims hasn't yet used the state's process for securing the proceeds.

  • January 14, 2025

    Ore. Bill Seeks Credit For Green Energy Transmission Costs

    Oregon would allow tax credits for the costs of transmission services for wind or solar power or power storage by new generation facilities under a bill introduced in the state House of Representatives. 

  • January 14, 2025

    Ark. Bill Would Let Lawmakers Request Sales Tax Reports

    Arkansas would allow state lawmakers to request sales and use tax reports for local jurisdictions from the state Department of Finance and Administration under a bill introduced in the state Senate.

  • January 14, 2025

    Mo. House Bill Seeks Deduction For Property Tax Payments

    Missouri would allow taxpayers to claim an income tax deduction for property tax payments under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Mass. Wrongly Taxed Biz Founder On $4.7M Gain, Court Told

    A $4.7 million capital gain from the sale of stock in a Massachusetts company by its co-founder was not compensation and is not taxable in the state, counsel for the entrepreneur and his wife told a state appeals panel Tuesday.

  • January 14, 2025

    Mo. House Bill Would End Taxes On Tips, Overtime

    Missouri would not impose income tax on tips or overtime pay under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ark. House Bill Would Exempt Menstrual Products, Diapers

    Arkansas would exempt menstrual products, diapers and breastfeeding equipment from state sales and use tax under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ariz. House Bill Floats Income Tax Exemption For Tips

    Arizona would allow an individual income tax exemption for earnings from tips under a bill filed in the state House of Representatives.

  • January 14, 2025

    Ind. Senate Bill Would Bolster Homestead Deduction

    Indiana would increase its homestead exemption and reform the school district referendum process in line with a proposal put forward by the state's new governor under a bill introduced Tuesday in the state Senate.

  • January 14, 2025

    Ind. House Bill Seeks Full Tax Exemption For Biz Property

    Indiana would phase in a business personal property tax exemption for equipment placed into service from this year and totally exempt personal property from taxation starting in 2030 under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ark. Proposes Amendment To Create Taxpayer Bill Of Rights

    Arkansas would amend the state constitution to create a taxpayer bill of rights under a joint resolution introduced in the state House of Representatives.

  • January 14, 2025

    Calif. Revenues Through Dec. Up $8B Over Forecast

    California's total revenues from July through December beat estimates by roughly $8 billion, according to a memo from the state controller.

  • January 14, 2025

    Ore. House Bill Seeks $9 Income Surtax For Emergency Prep

    Oregon would impose a $9 annual surtax on most residents to fund emergency preparedness and resiliency under legislation introduced in the state House of Representatives.

  • January 14, 2025

    Feds Ask 2 Years For Ex-Pol On Tax, Pandemic Aid Charges

    A former Massachusetts state senator should spend two years in prison after being convicted of illegally obtaining unemployment assistance and filing a false tax return, the federal government argued, citing the "greed" at the heart of the politician's conduct.

  • January 13, 2025

    On Cross, Madigan Says He Merely Helped Job-Seekers

    Former Illinois House Speaker Michael Madigan distanced himself Monday from political allies who prosecutors say bribed him for jobs and other benefits, saying his recommendations were just that, and that he thought he was effective in shutting down a former alderman's quid pro quo suggestion.

Expert Analysis

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Litigation Inspiration: A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

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