State & Local
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March 14, 2025
Colo. Sen. Panel OKs Premium Drop In Family Leave Program
Colorado would lower the premium for the state's paid family medical leave insurance program and double its benefit for parents of newborns in intensive care under legislation passed Friday by a Senate Committee.
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March 14, 2025
Ark. Bill Aims To Ban Certain Separate Property Assessments
Arkansas would not allow accessory dwelling units to be assessed separately from a principal residence through a constitutional amendment proposed by a bill introduced in the state House of Representatives.
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March 14, 2025
Neb. Tax Receipts Through Feb. Nearly Match Forecast
Nebraska's net tax receipts from July through February came close to projections, according to a report released by the state Department of Revenue on Friday.
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March 14, 2025
Ark. Bill Seeks To End Corporate Franchise Tax
Arkansas would repeal its corporate franchise tax, the rates of which depend on the franchise, under a bill introduced in the House of Representatives.
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March 14, 2025
Taxation With Representation: Davis Polk, Paul Weiss
In this week's Taxation With Representation, Mallinckrodt PLC and Endo Inc. combine, Rocket Cos. buys Redfin, and Endo divests its international pharmaceuticals business to Knight Therapeutics Inc.
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March 14, 2025
Okla. Total General Revenues Up $52M From Estimate
Oklahoma general revenue collection from July through February outpaced estimates by $52 million, according to a report by the state Office of Management and Enterprise Service released Friday.
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March 14, 2025
Fla. Net Revenues Through January Beat Estimates By $596M
Florida's net general revenue collection from July through January outpaced forecasts by $596 million, according to the state Office of Economic and Demographic Research.
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March 14, 2025
Washington Dept. OKs Property Conversion Tax Break Regs
Washington state's Department of Revenue adopted regulations to clarify eligibility requirements for a retail sales and use tax break for the conversion of commercial property to affordable housing authorized by a 2024 law, according to a rulemaking order.
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March 13, 2025
Pool Co.'s Tax Debt Takings Claim Meritless, Mich. Panel Says
A pool company could not show that allowing Michigan's tax agency to seize its property to pay off a tax debt before tax liens to the IRS were paid would result in an unconstitutional taking of property, the state Court of Appeals found, rejecting the claim.
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March 13, 2025
Ky. Lawmakers OK Bill Seeking End To Agency Deference
Kentucky would prevent courts from deferring to a state agency's interpretation of a statute and its regulations when conducting a review under an amended bill passed by state lawmakers that next goes to the governor.
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March 13, 2025
NC Needs Tax Cuts For Families, Not Corporations, Gov. Says
North Carolina should pause corporate tax cuts and instead focus on middle-class tax cuts to help families afford child care and other costs of living, the state's governor said.
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March 13, 2025
Mo. House OKs $1.3B Cuts To Personal, Corp. Income Taxes
Missouri's House of Representatives passed a sweeping $1.3 billion tax cut bill that would reduce personal and corporate income tax rates and eliminate capital gains taxes.
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March 13, 2025
Business Groups Slam Md. Plan For $1B Tax On Biz Services
Representatives of a wide range of Maryland businesses urged a pair of state legislative panels to reject a measure to impose a new sales and use tax worth more than $1 billion annually on numerous business-to-business services.
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March 13, 2025
Former IRS Counsel Joins Hinshaw In Chicago
Hinshaw & Culbertson LLP announced that a longtime government attorney who most recently served as deputy managing counsel of the Internal Revenue Service Office of Chief Counsel in Chicago, has joined the firm's government practice as a partner.
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March 13, 2025
Akin's Energy Transition Group Grows With V&E Tax Atty
Akin Gump Strauss Hauer & Feld LLP has hired a Vinson & Elkins LLP tax counsel who has spent the past decade counseling clients on the federal income tax aspects of energy transition transactions, the firm announced Thursday.
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March 13, 2025
Kentucky General Revenues Up $166M Through Feb.
Kentucky's general revenue collection from July through February outpaced the same period in the previous year by $166 million, according to a report by the Office of State Budget Director.
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March 13, 2025
Ohio General Revenues Through Feb. Beat Estimate By $227M
Ohio's general revenue from July through February surpassed forecasts by $227 million, according to a report by the state Office of Budget Management.
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March 13, 2025
Colo. Senate OKs Suspending Interim Tax Committees
Two legislative interim committees addressing tax issues in Colorado, along with other interim panels, would not meet in 2025 under legislation approved unanimously Thursday by the state Senate.
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March 13, 2025
NY Bill Seeks Tax Break For Residential Green Infrastructure
New York state would provide a partial property tax abatement for owners of residential properties in New York City who undertake green infrastructure projects as part of a bill introduced in the state Senate.
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March 13, 2025
Colo. House OKs Tax Credit To Attract Sundance Film Festival
Colorado would back its current effort to attract the Sundance Film Festival to the state with a 10-year, $34 million tax credit under legislation passed Thursday by the state House of Representatives.
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March 12, 2025
Mich. Appellate Judge Pans Medical Pot Co.'s Sales Tax Claim
A Michigan Court of Appeals judge sounded skeptical Wednesday of a medical cannabis provisioning center's claim that nonbinding guidance from the state tax agency shielded it from collecting sales tax for the first year after a law regulating its type of business was enacted.
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March 12, 2025
Property Tax Can Fund Retired Cops' Insurance, Panel Says
A Michigan state appeals court on Tuesday said property taxes imposed by four municipalities to cover the cost of health insurance for retired firefighters and police officers are not illegal, finding a law established before a constitutional amendment barring new taxes without a public vote allowed taxation for broad retirement benefits.
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March 12, 2025
Lighting Co. Says Ill. Remote Seller Tax Rule Burdensome
An Illinois law on sourcing of sales for tax purposes places an undue burden on remote sellers, a lighting equipment wholesaler told a state tax tribunal, saying it did not have sufficient nexus with the state to justify being subject to state sales taxes.
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March 12, 2025
Ore. House Bill Seeks Income Subtraction For Tips
Oregon would allow a subtraction modification equal to a taxpayer's tipped income beginning in 2026 under a bill introduced in the state House of Representatives.
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March 12, 2025
ND Lawmakers OK Recommending Tribal Land Taxation Study
North Dakota would direct state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill passed by the state Legislative Assembly and headed to the governor.

Philly Mayor Calls For Cuts In Biz Income, Wage Taxes
Philadelphia would reduce its business income and receipts tax and its wage tax under a proposal announced by Mayor Cherelle Parker on Thursday.

Digital Ad Tax Bills Filed As States Watch Maryland, Pros Say
States continue to explore taxing digital advertising services, with several filing bills or making adjustments to regulations that would permit such taxation, tax professionals said Wednesday.

NY Lawmakers Pitch Tax Hikes, Retaining Entity Tax Deadline
New York would raise the state's top personal and corporate income tax rates in budget plans that state lawmakers released that varied from certain elements of Gov. Kathy Hochul's budget proposal, including by eschewing Hochul's suggestion to push back the annual election date for entity-level taxes.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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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.
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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.
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How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta
New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.
Expert Analysis
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.