State & Local

  • January 13, 2025

    Ind. Bill Floats Investment Partnership Income Sourcing Rules

    Indiana would provide a definition of investment partnerships in the state's income tax law and establish rules for sourcing the adjusted gross income of such partnerships under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Ind. Gov. Takes Aim At Property Taxes

    Indiana's governor signaled that he planned to tackle rising property taxes and the state's tax regime, saying in his inaugural address Monday that his newly sworn-in administration was going to "give it one good shot."

  • January 13, 2025

    Ind. Bill Seeks To Eliminate Tax On Adjusted Gross Income

    Indiana would eliminate the state's adjusted gross income tax on both people and corporations, as well as offset resulting revenue reductions by changing the state gross retail tax, under a bill introduced Monday in the state House of Representatives.

  • January 13, 2025

    Ind. Bill Would Restrict Property Tax Referendum Placement

    Indiana would limit when school corporations may place referendums authorizing certain property tax levies on a ballot to general elections, under a bill introduced Monday in the state House of Representatives.

  • January 13, 2025

    The Tax Angle: GOP Lawmakers Grapple With TCJA Renewal

    From a look at Congress setting parameters for consideration of legislation to renew the GOP's 2017 tax overhaul law to other upcoming tax action in the House and Senate, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • January 13, 2025

    Ind. Senate Bill Seeks To Cap Local Property Tax Hikes

    Indiana would not allow a political subdivision to increase its property tax levy if there is not an increase in the subdivision's assessed value under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Tax-Exempt Regs Should Cover Trust Payments, Tribes Say

    Five tribal leaders told the U.S. Treasury Department on Monday that trust payments distributed to members, including those issued to minors and special-needs individuals, should be included among the tribal welfare benefits that recent proposed rules would exempt from federal income taxes.

  • January 13, 2025

    Mich. Creates Research And Development Tax Credits

    Michigan is offering a research and development tax credit up to $2 million for qualifying expenses under bills signed by Gov. Gretchen Whitmer on Monday. 

  • January 13, 2025

    Ariz. Taking Rebate Tax Fight With IRS To 9th Circ.

    Arizona is turning to the Ninth Circuit its battle with the Internal Revenue Service over the federal taxation of its 2023 rebates to taxpayers with dependents, the state told the lower court that dismissed its case.

  • January 13, 2025

    Miss. Bill Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's 7% sales tax and create a sales tax holiday for some electronic devices under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Trump Wants Higher SALT Cap, House Republican Says

    President-elect Donald Trump wants to increase the $10,000 federal cap on state and local tax deductions, a House Ways and Means Committee member said Monday.

  • January 13, 2025

    Ky. House Bill Seeks Referendum Toward Axing Property Tax

    Kentucky would put forward a referendum asking voters to give lawmakers the power to eliminate the state's property tax by exempting all property classes from tax under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Fla. Preschools Can't Get Sales Tax Break, ALJ Says

    A Florida sales and use tax exemption for tax-funded schools isn't available for preschools, an administrative law judge ruled, rejecting two preschools' cases over denials of the tax break.

  • January 13, 2025

    Hodgson Russ Names New State & Local Tax Leader

    Hodgson Russ LLP announced that a longtime partner and the leader of its state and local tax law practice has stepped down from the role after 25 years, with an experienced attorney who's spent his entire career at the New York-based firm set to take over.

  • January 13, 2025

    Ore. Bill Seeks Flat 5% Capital Gain Tax Rate

    Oregon would set a flat tax rate of 5% on capital gains under legislation filed Monday in the state Senate, cutting the rate for most gains.

  • January 13, 2025

    Ariz. Bill Seeks Wastewater Pipe Sales Tax Break

    Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.

  • January 13, 2025

    Ga. General Fund Receipts Through Dec. Up $283M

    Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.

  • January 13, 2025

    Ky. House Advances Cut To Flat Income Tax Rate

    Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.

  • January 13, 2025

    Justices Won't Review Philly Credit Denial For Del. Tax Paid

    The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.

  • January 10, 2025

    Up Next At High Court: Porn ID Check & Retiree Discrimination

    The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination. 

  • January 10, 2025

    NJ Justices Say Private Lienholders Can Be State Actors

    The Garden State's highest court has ruled that a previous version of the New Jersey Tax Sale Law is unconstitutional, pointing to U.S. Supreme Court precedent in concluding that private lienholders are not entitled to surplus equity in property that exceeds the debt owed.

  • January 10, 2025

    Illinois Joins IRS Direct File Program For 2025

    The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Illinois when tax season begins this month, the Illinois Department of Revenue and Gov. JB Pritzker announced Friday.

  • January 10, 2025

    Illinois House Bill Would Trim Individual Income Tax Rate

    Illinois would shave one-tenth of a percentage point from the state's flat individual income tax rate under a bill introduced in the state House of Representatives.

  • January 10, 2025

    Vt. Gov. Cautions Lawmakers Against Raising Taxes

    Vermont's governor urged lawmakers not to increase taxes during the new legislative session, saying they should find ways to make the state more affordable to attract new residents.

  • January 10, 2025

    Maine Bill Seeks Excise Tax Exemption For Camper Trailers

    Maine would eliminate its excise tax on camper trailers under a bill introduced in the state Senate.

Expert Analysis

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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