State & Local

  • April 11, 2024

    Minn. Bill Aims To Expand Sales Tax Break For Baby Products

    Minnesota would expand an existing sales and use tax exemption for certain baby products to include all baby products under a bill introduced Thursday in the state Senate.

  • April 11, 2024

    Maine Eliminates Municipal Property Tax Levy Limits

    Maine will no longer set limits on the amount that local municipalities can increase property taxes by each year as part of a law signed by the state's governor.

  • April 11, 2024

    Minn. Senate Bill Seeks Sales Tax Break For School Supplies

    Minnesota would exempt all school supplies from sales and use tax under a bill introduced Thursday in the state Senate.

  • April 11, 2024

    Proskauer Adds Kirkland Partner For Tax, Estate Issues

    Proskauer Rose LLP has added to its private client services department a partner from Kirkland & Ellis LLP who specializes in developing domestic and international tax and estate plans for clients with very high net worth, the firm announced.

  • April 11, 2024

    NY ALJ Denies Tax Refund For Leased Car Moved To Pa.

    A New York resident was correctly denied a partial sales and use tax refund on a leased vehicle for a period after he moved to Pennsylvania, a New York administrative law judge determined Thursday.

  • April 11, 2024

    Calif. Panel OKs Requiring Disclosure Of Sales Tax Rebates

    California would require local jurisdictions to publish agreements that result in direct or indirect payment, diversion or rebate of local sales tax revenue and to disclose information to the state under a bill advanced by the state Assembly's tax panel.

  • April 11, 2024

    Tenn. Senate Rejects Less Costly Corp. Tax Break Plan

    The Tennessee Senate rejected Thursday a less costly House of Representatives version of legislation to reform the state's corporate franchise tax and refund some past payments, sending it back to the House.

  • April 11, 2024

    Neb. Lawmakers Advance Digital Ad Tax, Property Tax Relief

    A proposal by Nebraska's Republican governor to enact a tax on digital advertising and nix some sales tax exemptions to fund property tax relief advanced in the state Legislature, despite calls to postpone the bill.

  • April 11, 2024

    Ariz. To Create Certification Of 3rd-Party Sales Tax Sourcing

    The Arizona Department of Revenue will create a certification process for third-party providers of sales tax sourcing services under legislation signed into law.

  • April 11, 2024

    Minn. Senate Bill Would Cut Corp. Franchise Tax Rate

    Minnesota would cut its corporate franchise tax rate starting in the current tax year under legislation introduced Thursday in the state Senate.

  • April 10, 2024

    Iowa Lawmakers OK Lowering Captive Insurer Premium Taxes

    Iowa would lower the rate of tax imposed on some captive insurance companies' reinsurance premiums under a bill unanimously approved by the state Senate and headed to the governor.

  • April 10, 2024

    Ky. Gov. Rejects Tax Amnesty Program, Bullion Tax Break

    Kentucky's governor vetoed provisions in an omnibus tax bill that would have offered a tax amnesty program and created a sales tax exemption for metal bullion.

  • April 10, 2024

    Pa. House Bill Seeks Remote Worker Corp. Tax Exemption

    Any corporation based outside Pennsylvania would not be required to remit corporate net income tax in the state if the corporation's remote workers worked from the commonwealth less than 50% of the time under a bill introduced in the House Appropriations Committee.

  • April 10, 2024

    Trump Fails Again To Halt NY Trial Over Claim Judge Is Biased

    Donald Trump on Wednesday tried and failed for the third time in as many days to delay his upcoming hush-money trial, after arguing the judge should be removed for supposed bias and that the judge's rules were preventing him from defending himself.

  • April 10, 2024

    Rhode Island Extends Filing, Payment Deadlines After Storms

    Rhode Island will extend some state tax filing and payment deadlines from April to July for people and businesses affected by storms and flooding, the state Division of Taxation said Wednesday.

  • April 10, 2024

    Pa. House Committee To Consider SALT Cap Workaround

    Pennsylvania would allow pass-through entities to elect to be taxed at the entity level as a workaround to the $10,000 federal cap on state and local tax deductions under a bill referred to the House Appropriations Committee. 

  • April 10, 2024

    NC Tax Revenue Collection Through Feb. Down $187M

    North Carolina's total revenue from July through February was roughly $187 million below last year's figure, according to a monthly report released by the state controller office.

  • April 10, 2024

    Md. Digital Ad Tax Rule Illegally Bars Speech, Chamber Says

    A provision in Maryland's digital ad tax law barring companies from directly passing the tax through to consumers regulates companies' speech, not just their conduct, violating the First Amendment, business groups told a federal court.

  • April 10, 2024

    Ex-Trump Finance Chief Weisselberg Jailed For Perjury

    A New York state judge on Wednesday sentenced former Trump Organization Chief Financial Officer Allen Weisselberg to five months in jail for lying under oath in the attorney general's civil fraud case against Donald Trump and his business associates, imprisoning a close ally of the former president on the eve of his hush-money trial.

  • April 09, 2024

    NYC Developers Get $270M In Financing For Brooklyn Project

    The Gotham Organization, Monadnock Development and the Christian Cultural Center obtained $270 million in construction financing for the first phase of their mixed-use Innovative Urban Village project in Brooklyn, New York, according to an announcement.

  • April 09, 2024

    NYC Developers Blame Tax Break Loss For Apartment Slump

    The foundation application filings for multifamily housing in New York City declined significantly in March, which signifies a decline that began after the city's 421-A tax break expired in June 2022, the NYC developer trade group Real Estate Board of New York stated.

  • April 09, 2024

    Ohio Rep. Says Energy Taxes Could Offset Proposed Cuts

    Lost revenue resulting from a bill to end Ohio's income and business receipts taxes could come from new or increased taxes on energy production, a sponsor of the legislation told a state House of Representatives panel Tuesday.

  • April 09, 2024

    Ohio Justices Voice Displeasure With Woodland Deduction

    Several Ohio Supreme Court justices sounded skeptical Tuesday of the state tax commissioner's valuation of a deduction for clearing woodlands that factors into assessments of agricultural properties, saying the figure appeared to be arbitrarily low.

  • April 09, 2024

    Professor In Conn. Says NY Teleworker Tax Can't Reach Him

    A tax professor who lives in Connecticut but teaches in New York worked at home under mandate during the COVID-19 pandemic and none of his income during that time can be subject to New York's teleworker tax, he told the state Tax Appeals Tribunal on Tuesday.

  • April 09, 2024

    Pittsburgh Schools Sue To Force Countywide Reassessment

    The school district serving the city of Pittsburgh has filed a lawsuit in state court to compel Allegheny County to conduct a countywide reassessment of real estate values, arguing that taxation starting from a 12-year-old base level is putting homeowners in some neighborhoods at an unfair and unconstitutional disadvantage.

Expert Analysis

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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