State & Local

  • March 25, 2025

    ND General Revenue Collection Up $72M From Estimates

    North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.

  • March 25, 2025

    Ariz. General Fund Revenue Tops Forecast By $61M

    Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.

  • March 25, 2025

    Ky. Bars Added Taxes On Digital Assets Used For Payments

    Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.

  • March 24, 2025

    Mich. Justices Partially Side With Disney In Escheat Fight

    The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.

  • March 24, 2025

    NM House Requests Study Of Short-Term Rental Tax Policy

    New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.

  • March 24, 2025

    Comparable Homes Don't Lower Mass. Property's $430K Value

    A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.

  • March 24, 2025

    Va. Revenue Collection Through Feb. Climbs $1.2B

    Virginia's total general revenue from July through February outpaced collections made during the same period last year by $1.2 billion, according to a report released by the state's secretary of finance.

  • March 24, 2025

    Ark. Bill Would Require E-Filing Of Some Corp. Tax Returns

    Arkansas would require that certain corporate income taxpayers file state returns electronically under a bill introduced in the state Senate on Monday.

  • March 24, 2025

    No Evidence To Lower Home Value, Mass. Panel Says

    A Massachusetts panel declined to drop a condominium unit's valuation in a decision released Monday, rejecting the owner's argument that local assessors had increased home valuations in that particular area more than for other homes in the town.

  • March 24, 2025

    Utah Revenue Collection Through Feb. Rises $352M

    Utah's general revenue collection from July through February outpaced collections made during the same period last fiscal year by $352 million, according to the state Tax Commission.

  • March 24, 2025

    Wis. Revenues Through Feb. Up $698M

    Wisconsin's general revenue collections from July through February outpaced collections made during the same period last year by $698 million, according to the state Department of Revenue.

  • March 24, 2025

    Minn. County Late To Accept Property Tax Deal, Court Says

    An offer to a Minnesota county to settle a tax valuation dispute was not accepted within a reasonable period of time and is not valid, the Minnesota Tax Court said, rejecting the county's request to enforce the agreement.

  • March 21, 2025

    Md. Panels OK High-Earner Tax Hike, IT Tax In Budget Plan

    Maryland would raise its tax rate for high-income earners and create a tax on computer and information technology services under a budget package advanced by a pair of state House committees in line with a deal announced by state leaders.

  • March 21, 2025

    Mich. Judge Dismisses $217M Dam Repair Tax Challenge

    A Michigan federal judge has dismissed a pair of lawsuits alleging a $217 million special assessment to fund the reconstruction of dams destroyed in 2020 floods was unfairly levied on certain properties, finding homeowners had the opportunity to oppose the assessment and litigate their claims in state court.

  • March 21, 2025

    Colo. Will Boost Confidentiality Standard For Sales Tax Audits

    There will be enhanced confidentiality standards in Colorado for information held by third-party sales tax auditors under a law signed by the governor.

  • March 21, 2025

    Md. Nonprofit's Property Used As Home Isn't Exempt

    A Maryland property owned by a nonprofit isn't exempt from property tax, because it's used as the founder's home and not mainly for charitable purposes, the state tax court affirmed. 

  • March 21, 2025

    Mississippi Lawmakers Approve Income Tax Elimination Plan

    Mississippi's House of Representatives passed a bill to reduce the state's flat income tax rate to 3% by the end of the decade and eventually eliminate it, with the legislation now going to the governor.

  • March 21, 2025

    Taxation With Representation: Cravath, Paul Weiss, Cooley

    In this week's Taxation With Representation, Google acquires Wiz, QXO Inc. acquires Beacon Roofing Supply, and the Boston Celtics are bought by a group led by private equity firm co-founder William Chisholm.

  • March 21, 2025

    NM Senate OKs Quantum Facility Tax Credit, Liquor Tax Hike

    New Mexico would create an income tax credit for quantum facility investments and increase the state's liquor excise tax under an amended bill passed by the state Senate.

  • March 20, 2025

    NJ Lawmakers Advance Gains Tax Break For Small Biz Stock

    New Jersey would offer a capital gains tax deduction for sales of certain qualified small business stock under a bill advanced by a state Assembly committee Thursday that supporters say aims to align the state with the federal tax treatment of the transactions.

  • March 20, 2025

    IRS SALT Cap Workaround Rule Unlawful, 2nd Circ. Told

    The Internal Revenue Service unlawfully created a rule prohibiting workarounds to the federal cap on state and local tax deductions, a New Jersey deputy attorney general told a Second Circuit panel Thursday, asking the appellate judges to overturn a lower court ruling that upheld the rule.

  • March 20, 2025

    Va. Extends Sales Tax Break For Aircraft Parts

    Virginia extended by five years a sales and use tax exemption for parts and supplies used for aircraft maintenance under a bill signed by Gov. Glenn Youngkin.

  • March 20, 2025

    La. Court Reinstates Cancer Center's Property Tax Appeal

    The Louisiana Tax Commission must hear a refund claim brought by a cancer center that said it mistakenly paid assessed property taxes despite being exempt, a state appeals court ruled, finding the center had a right to appeal the assessment.

  • March 20, 2025

    Jurisdictional Uncertainty Helps Preserve Ill. Tax Bias Suit

    Cook County property owners who mistakenly brought discriminatory assessment accusations in state court before taking their allegations to federal court can continue pursuing those claims, an Illinois judge said, rejecting the county's timeliness challenge. 

  • March 20, 2025

    Frost Brown Adds Former Houston City Atty To Finance Team

    Frost Brown Todd LLP announced that it has hired an attorney from the ranks of Houston's city government to strengthen its public finance group, adding his expertise in state and local government operations, taxation and economic development.

Expert Analysis

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

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