State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.