State & Local

  • February 26, 2024

    Ala. Tax Tribunal Says Co. May Deduct Foreign Payments

    A global food-packaging manufacturer that made $76.6 million in interest payments to an American parent, which then in turn made payments to foreign affiliates, is eligible for deductions in Alabama for those payments, the state tax tribunal ruled Monday.

  • February 26, 2024

    Minn. Senate Bill Would End Income Tax For Some

    Minnesota would eliminate its lowest personal income tax bracket and adjust its remaining brackets under a bill introduced in the Senate on Monday.

  • February 26, 2024

    Utah House OKs Tax Exemption for Minors' Income

    Utah would exempt those under the age of 18 for paying income tax under a bill passed in the state House of Representatives. 

  • February 26, 2024

    Idaho Revenue Through Jan. Up $157M From Forecasts

    Idaho general revenue from July through January is up $157 million over forecasts, according to a report from the state Division of Financial Management.

  • February 26, 2024

    W.Va. OKs Exempting Social Security From Income Tax

    West Virginia would exempt Social Security benefits from income tax by 2026 under a bill passed in the House of Delegates. 

  • February 26, 2024

    No Tax Break On County Pay To Prison Co., NM Court Affirms

    Prison company GEO Group was correctly denied an income tax deduction, a New Mexico appeals court said, rejecting the company's claim that the income at issue was from the resale of a license rather than the sale of services.

  • February 26, 2024

    Del. Net Revenue Collections Up $113M Over Last Year

    Delaware net receipts from July to January increased by $113 million from the previous year, according to a monthly report published by the state's Department of Finance.

  • February 26, 2024

    Manhattan DA Seeks Trump Gag Order For Hush Money Trial

    The Manhattan District Attorney's Office has asked a New York state judge to limit what Donald Trump can say publicly about the upcoming hush money trial against him, referencing Trump's history of intimidating and harassing witnesses, jurors, attorneys and court staff.

  • February 26, 2024

    ND General Revenue Collection Up $219M From Estimates

    North Dakota general revenue collections from July through January were up $220 million, or 14%, over projections, according to a report from the state's Legislative Council.

  • February 26, 2024

    Mich. Tribunal Grants Property Tax Break For Youth Ranch

    A Michigan youth group home satisfied the legal tests for a charitable organization eligible for a property tax exemption, the Michigan Tax Tribunal said, rejecting a local township's findings.

  • February 23, 2024

    Colo. House Bill Seeks Quantum Tech Tax Credits

    Colorado would create two tax credits to promote the development of quantum technology businesses in the state, under legislation introduced in the House of Representatives.

  • February 23, 2024

    Colo. Tax Dept. OKs Green Vehicle Credit Rules

    Purchasers of clean-energy vehicles in Colorado have additional clarification on qualifications for a tax credit under a final rule adopted by the state tax department to reflect recent legislation.

  • February 23, 2024

    Tool Sales Not Wholesale Transactions, Miss. Justices Rule

    A tool seller in Mississippi was correctly assessed additional sales tax by the state's Department of Revenue as some of its transactions can't be considered wholesale because its customers directly used the items, the state high court ruled.

  • February 23, 2024

    NRA, LaPierre Found Liable For Misconduct In $6M Verdict

    A New York jury found Friday that the National Rifle Association, longtime CEO Wayne LaPierre and two other executives improperly used donor money, among other misconduct, ordering individual defendants to repay the gun rights group a total of $6.4 million.

  • February 23, 2024

    Mo. Floats Updated Filing, Withholding Rules For Partnerships

    The Missouri Department of Revenue on Friday proposed amendments to a partnership and S corporation regulation that specifies when annual returns must be filed and explains tax withholding requirements.

  • February 23, 2024

    Mo. Pitches Updates To Rule Outlining NOL Procedures

    The Missouri Department of Revenue proposed amendments Friday to a net operating loss regulation that explain how NOLs should be treated when they are disallowed for state income tax purposes and computed during corporate mergers.

  • February 23, 2024

    Md. Biz Groups Pan Combined Corporate Tax Reporting, Hikes

    A legislative proposal in Maryland to impose worldwide combined corporate tax reporting and raise other taxes while boosting some individual tax credits would discourage commerce and generate less revenue than promised, business representatives told lawmakers.

  • February 23, 2024

    Ala. Bill Seeks Lodging Tax On Full Charge By Intermediaries

    Online facilitators booking accommodations in Alabama would be required to collect and remit lodging taxes on the full charge for the rentals, including service fees and real property rentals, under legislation introduced in the Alabama House of Representatives

  • February 23, 2024

    Wis. Lawmakers OK Income Tax Cut Via Change To Brackets

    The Wisconsin Senate passed a bill that would expand the state's second-lowest individual income tax bracket to cover higher levels of income, sending the measure to the governor.

  • February 23, 2024

    SC Revenues Through Jan. Down $453M From Previous Year

    South Carolina general revenue collections from July through January were down $453 million compared with the same period last fiscal year, according to data released by the state Board of Economic Advisors.

  • February 23, 2024

    Minn. Bill Would Put Sales Tax Hike For Housing To Voters

    Minnesota voters would decide whether to amend their state constitution to boost the state sales tax rate by 0.375 percentage points, with the revenue dedicated to housing programs, under legislation introduced in the state Senate.

  • February 23, 2024

    With Interest, Trump Now Owes $454M For NY Valuation Fraud

    Donald Trump owes New York state nearly a half billion dollars after a county clerk on Friday tacked on $99 million in interest linked to a $355 million judgment in the state attorney general's civil fraud case against the former president last week.

  • February 23, 2024

    Ariz. Senate OKs Tax Credits To Counter Higher Min. Wages

    Arizona businesses in jurisdictions with local minimum wages higher than the state's could apply for tax credits to offset some of their labor costs under legislation passed by the state Senate.

  • February 23, 2024

    Mass. Tax Panel Grants Part Of Homeowner's Value Appeal

    The Massachusetts Appellate Tax Board said that the valuation of a single-family home should be slightly increased from the previous tax year because of rising home values in the neighborhood, but it determined that the local assessor's valuation was too high.

  • February 23, 2024

    Ga. Bill Would Exempt Diapers, Other Items From Sales Tax

    Georgia would exempt sales of diapers, child-rearing products and adult care items from tax as part of a bill introduced in the state House of Representatives.

Featured Stories

  • Ohio Justices May Clear Up Persistent Sourcing Questions

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    Two cases pending before the Ohio Supreme Court could resolve questions around the evidentiary bar needed to prove that receipts from goods that are temporarily parked in the state's warehouses before being shipped elsewhere aren't subject to Ohio's gross receipts tax.

  • Lawmakers Brace For Lobbying Blitz On Expiring Tax Breaks

    Stephen K. Cooper

    Some lawmakers foresee an increase in lobbying activity this year as Congress considers renewing parts of the GOP's 2017 tax law that are approaching expiration, while efforts to address the influence of dark money in politics remain on hold.

  • Calif. Tax Appeals Office Puts Own Powers Under Microscope

    Maria Koklanaris

    California's Office of Tax Appeals has asked the state's attorney general to find that the office lacks the power to invalidate regulations issued by other state agencies, raising an inquiry that could clarify when taxpayers must take disputes to court.

Expert Analysis

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.