State & Local

  • August 30, 2024

    Mich. Appeals Court Backs Uncapping Of Property's Value

    A Michigan property's valuation was properly uncapped because the transfer of ownership that followed the death of an owner nullified a state limit on valuation increases, a state appeals court said, affirming a tax tribunal decision.

  • August 30, 2024

    Taxation With Representation: Kirkland, Paul Weiss, Squire

    In this week's Taxation With Representation, Oneok reaches two agreements with energy infrastructure companies worth a total $5.9 billion, McKesson inks a $2.49 billion deal for a cancer center, and First Busey and CrossFirst Bankshares agree to a $917 million merger.

  • August 30, 2024

    Mich. Revenues Through July Drop $504M From 2023

    Michigan general fund revenues from October 2023 through July 2024 decreased by $504 million from last fiscal year, the state Budget Office said Friday.

  • August 30, 2024

    Neb. Justices Affirm Nix Of Berkshire Unit's Tax Deduction Bid

    A Nebraska tax deduction for certain dividends doesn't apply to income repatriated under the 2017 federal tax overhaul, the state Supreme Court affirmed Friday in rejecting arguments from a Berkshire Hathaway entity that the state's tax system excluded the foreign earnings from tax.

  • August 29, 2024

    Colo. Group Asks US Justices To Revive Ballot Law Dispute

    A Colorado organization asked the U.S. Supreme Court to review a lower-court decision upholding a state law requiring financial impacts be included in the titles of some tax-related ballot initiatives.

  • August 29, 2024

    Day Pitney Lands Former Reuters Tax Counsel In Conn.

    Day Pitney LLP continued its recent growth in its tax practice in Connecticut with the addition of an experienced tax attorney from Thomson Reuters.

  • August 29, 2024

    Colo. Lawmakers OK Further Property Tax Rate Cuts

    The Colorado Legislature approved a bill Thursday that would cut assessment rates and limit local property tax growth as part of an agreement to stop two ballot initiatives critics say would devastate funding for schools and other local services.

  • August 29, 2024

    Ala. Tax Applies To Man Despite Move To Tenn.

    A man who moved to Tennessee was still subject to Alabama income tax because he intended to return to Alabama and remained domiciled there, the Alabama Tax Tribunal ruled.

  • August 29, 2024

    Fla. Justices Won't Review Verizon's Tax Deduction Loss

    The Florida Supreme Court declined to hear Verizon's appeal of a lower court's finding that federal tax mitigation provisions didn't supersede Florida's three-year time limit to claim tax deductions from net operating losses on businesses it acquired more than 20 years ago.

  • August 29, 2024

    Wis. Fiscal Year Revenues $275M Over Forecast

    Wisconsin revenue collection through the 2024 fiscal year was $276 million over budget projections, the state Department of Revenue said.

  • August 28, 2024

    Colo. House OKs Additional Property Tax Rate Cuts

    The Colorado House approved a legislative package Wednesday aimed at limiting property tax increases by lowering assessment rates and capping local revenue growth, sending the measures to the state Senate.

  • August 28, 2024

    Ohio Justices To Weigh School Board Tax Appeal Rights

    The Ohio Supreme Court agreed Wednesday to hear a school board's claims that a law that limited the rights of school boards to appeal certain property valuation decisions to a state tax board offered them a path to appeal to county courts instead.

  • August 28, 2024

    Austin Light-Rail Plan Faces Fresh Suit Over Transit Tax Model

    A purported class of Austin, Texas, residents moved to block the financing structure for a transit plan in their latest state court challenge to the city's Project Connect model approved in a 2020 voter referendum.

  • August 28, 2024

    Greenberg Traurig Builds PE Team With Kirkland Hires

    Greenberg Traurig LLP has brought on two fund formation partners from Kirkland & Ellis LLP to continue its growth into the private equity space, according to an announcement this week by the firm.

  • August 28, 2024

    Mich. Tax Applies Only To NFTs With Physical Components

    Michigan sales tax applies only to nonfungible tokens that represent ownership in a piece of tangible property, the state Department of Treasury clarified in a newsletter.

  • August 27, 2024

    Colo. House Advances Further Cuts To Property Tax Rates

    The Colorado House advanced legislation Tuesday to limit property tax growth, a move supporters hope will also stave off a pair of ballot initiatives that critics say would devastate schools and other local services.

  • August 27, 2024

    TIGTA Calls For Better Guarding Of Shared Tax Info

    The Treasury Inspector General for Tax Administration identified ways Tuesday it said the Internal Revenue Service should work with state agencies to improve the handling of federal tax information it shares with them, including nudging them to file required security reports.

  • August 27, 2024

    Candidates' Plans To End Tip Taxes Spark Fairness Concerns

    The Democratic and Republican presidential nominees have both proposed eliminating taxes on tips for restaurant and hospitality workers, but tax experts say such a policy would unfairly pick winners and losers among workers and its benefits would be unevenly spread.

  • August 27, 2024

    Vt. General Revenue In July Exceeds Last Year By $28M

    Vermont's general revenue collection for the first month of the fiscal year was roughly $28 million higher than last year, the state Agency of Administration said in a report.

  • August 27, 2024

    Maine Joining IRS' Free E-File Program In 2025

    The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Maine for the 2025 tax filing season, the IRS and U.S. Treasury Department announced Tuesday.

  • August 26, 2024

    US Should Extend Expiring TCJA Tax Cuts, Chamber Says

    The expiration of the 2017 Tax Cuts and Jobs Act in 2025 gives the next Congress an opportunity to pass pro-growth tax policies, the U.S. Chamber of Commerce said Monday.

  • August 26, 2024

    Pa. Goodwill Qualifies For Charitable Exemption, Court Says

    A Goodwill store in Pennsylvania qualifies for a charitable exemption from property tax, the state's Commonwealth Court ruled Monday, finding the store satisfies constitutional requirements for the exemption by providing employee training and driver's training.

  • August 26, 2024

    Va. Tax Head Denies Sales Tax Refund To Medical Device Co.

    The Virginia Department of Taxation correctly assessed sales and use tax on a medical device and equipment manufacturer, which was unable to prove it erroneously paid the tax, the state's tax commissioner said in a letter ruling.

  • August 26, 2024

    Va. Tax Head Partially Allows Charitable Deduction

    Virginia's tax commissioner said unidentified taxpayers were able to provide documentation to show they had made cash donations to a church and should be allowed an income tax deduction, according to a letter ruling.

  • August 26, 2024

    Va. Tax Dept. Says Co.'s Filing Status Change Was Legal

    The Virginia Department of Taxation wrongly charged a company for filing a combined corporate income tax return, the state tax commissioner said, as the company was eligible to change its filing status.

Expert Analysis

  • 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.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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