State & Local

  • March 10, 2025

    Idaho Cuts Flat Income Tax Rate For Individuals, Corporations

    Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.

  • March 10, 2025

    Colo. Senate Panel OKs Suspending Interim Tax Committees

    Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.

  • March 07, 2025

    Grand Rapids Moves Social Equity Fee Dispute To Fed. Court

    The city of Grand Rapids, Michigan, is looking to push into federal court a state lawsuit filed by cannabis companies looking to upend the fees, fines and residency requirements of the municipality's social equity program, arguing Friday that their claims all touch on federal issues.

  • March 07, 2025

    SD Lawmakers Request Study Of Tax Relief For Homeowners

    South Dakota instructed its Legislative Research Council to review the state's property tax policies and identify ways to provide property tax relief to homeowners under a concurrent resolution approved by state lawmakers.

  • March 07, 2025

    Utah Court Affirms Walmart's Collective $52M Property Value

    A trio of Utah-based Walmart retail properties were correctly assessed at a collective $52 million for property tax, a Utah appeals court said, finding that a lower court didn't make any errors when valuing the three properties.

  • March 07, 2025

    FTA Eyes Key Guidelines For Tax Agencies On AI Use

    A white paper on generative artificial intelligence that the Federation of Tax Administrators is slated to release this year could provide state and local tax agencies with key guidelines on how to approach incorporating the tools into their tax administration practices.

  • March 07, 2025

    Ohio Auditor Unlawfully Filed Complaint Over District's Value

    An Ohio county auditor unlawfully filed a complaint to change the assessed value of properties owned by a water conservancy district, and the county's board of revision didn't have the jurisdiction to rule, the state Board of Tax Appeals ruled. 

  • March 07, 2025

    Kan. House Approves Limits On Property Tax

    Kansas would limit the taxable valuation of real property and would create a property tax funding limit through protest petition under two measures passed in the House of Representatives on Friday.

  • March 07, 2025

    Md. Panel Wants More Info On Digital Ad Tax Appeal Bill

    A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.

  • March 07, 2025

    Kansas Tax Collection Through Feb. Beat Estimates By $216M

    Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.

  • March 07, 2025

    DC To Require Federal Returns From Wealthier Taxpayers

    The District of Columbia will require individual and corporate taxpayers exceeding certain income thresholds to submit copies of their federal income tax returns along with their district returns, according to the district's Office of Tax and Revenue.

  • March 07, 2025

    SD General Fund Revenues Through Feb. Up $2M

    South Dakota's general fund revenue from July through February beat estimates by nearly $2.2 million, according to a report by the state Bureau of Finance and Management.

  • March 07, 2025

    Taxation With Representation: Kirkland, Wachtell, Skadden

    In this week's Taxation With Representation, Walgreens Boots Alliance goes private via a deal with Sycamore Partners, Honeywell buys Sundyne from Warburg Pincus, and Jazz Pharmaceuticals acquires Chimerix.

  • March 07, 2025

    Colo. Panel OKs Tax Credit To Woo Sundance Festival

    Colorado would provide up to $34 million in tax credits to attract the Sundance Film Festival to the state under a legislative package approved by a state House of Representatives committee Friday.

  • March 07, 2025

    Minn. Bill Seeks To Subtract OT, Tips, Bonuses From Income

    Minnesota would allow taxpayers to subtract the amount of overtime pay, tips and bonuses earned from their gross income under a bill introduced in the state Senate.

  • March 07, 2025

    Minn. Bills Seek Sales Tax Break For Home Construction

    Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.

  • March 07, 2025

    Minn. House Bill Seeks New Top Tax Bracket For High Earners

    Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.

  • March 07, 2025

    How A Showcase Prosecution Collapsed For New Jersey's AG

    New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.  

  • March 06, 2025

    Mich. Republicans Seek Lasting Automatic Income Tax Cuts

    Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.

  • March 06, 2025

    Wyoming Creates Partial Property Tax Break For Homeowners

    Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.

  • March 06, 2025

    Minn. Panel OKs Sales Tax Break For Broadband Gear

    Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.

  • March 06, 2025

    Iowa Total Receipts Through Feb. Drop $239M

    Iowa's total receipts from July through February lagged behind last year's collections during the same time frame by $239 million, according to the state Department of Management.

  • March 06, 2025

    Minn. Panel Advances $3.8B Income Tax Rate Cut Package

    Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.

  • March 06, 2025

    Minn. Couple Can't Claim $105K Deduction, High Court Affirms

    A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled. 

  • March 06, 2025

    La. Tax Break Doesn't Apply To Apartment's Affordable Units

    The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled. 

Expert Analysis

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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