State & Local
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January 09, 2025
Colo. Bill Seeks Confidentiality Rules For Sales Tax Probes
Colorado would implement uniform confidentiality standards to protect taxpayer information obtained in local sales or use tax investigations under legislation introduced in the state Senate.
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January 09, 2025
Ala. Revenue Collection Through Dec. Down $6M
Alabama general revenue collection from July through December underperformed collection for the same period last fiscal year by $6 million, according to a report by the state Department of Revenue.
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January 09, 2025
Ind. Senate Bill Floats Increase To Tax Deduction For Rent
Indiana would increase the state's rental payment income tax credit by $1,000 as part of a bill introduced in the state Senate.
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January 09, 2025
Conn. House Bill Seeks Overtime Pay Income Tax Exemption
Connecticut would exempt employees' earned overtime pay from income tax under a bill introduced in the state House of Representatives.
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January 09, 2025
Ariz. Bill Seeks Tax Credits For Land Taken For Border Wall
Arizona property owners would be entitled to income tax credits equal to the fair market value of land that is used by the federal government for construction of a border wall under a bill prefiled in the state House of Representatives.
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January 09, 2025
Ind. Seeks Sales Tax Break For Feminine Hygiene Products
Indiana would exempt feminine hygiene products and adult diapers from the state's sales tax as part of a bill introduced in the state House of Representatives.
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January 09, 2025
Hochul Floats Curbing Tax Breaks For PE Home Investments
New York Gov. Kathy Hochul said Thursday that she is seeking to curtail certain tax breaks for private equity firms that invest in certain residential properties, saying the policy would make more of the state's housing stock available to individual homebuyers.
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January 08, 2025
La. Revenue Dept. Stops Mailing Sales Tax Return Forms
The Louisiana Department of Revenue announced Wednesday that it will no longer mail state sales tax return forms to businesses, saying taxpayers can either file and pay the taxes electronically or download copies of the return on their own.
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January 08, 2025
Amazon Defends Pre-Wayfair Tax Stance At SC High Court
Amazon's reading of a South Carolina law concerning which businesses were required to collect and remit sales tax prior to the landmark Wayfair decision is reasonable, and the state's highest court should rely on it, the online retail giant told the South Carolina justices.
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January 08, 2025
ND Senate Bill Would Require Disclosure Of Any Tax Incentive
North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill the state Senate's Finance and Taxation Committee considered Wednesday.
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January 08, 2025
Madigan Denies Extorting Developers For Law Firm Business
Ex-Illinois House Speaker Michael Madigan testified Wednesday that he never wanted a Chicago alderman to leverage his chairmanship of a powerful city council committee to steer business to Madigan's law firm, saying he merely asked for introductions to developers and felt "surprise and concern" when the alderman referenced a quid pro quo deal.
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January 08, 2025
H&R Block To Pay $7M Fine In False Ad Settlement With FTC
Tax preparation giant H&R Block will pay a $7 million fine to help customers harmed by what the Federal Trade Commission called its deceptive advertising practices and make it easier for customers to downgrade to cheaper products under a settlement with the agency announced Wednesday.
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January 08, 2025
Colo. Ballot Proposal Would Tax Vacant Properties
Colorado would impose a tax on vacant properties, with the revenue going to public school teacher bonuses, under a measure proposed for the November 2025 ballot.
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January 08, 2025
Maine House Bill Seeks Tax Conformity With Federal Code
Maine would conform state tax law with the Internal Revenue Code as amended through 2024 under a bill filed in the state House of Representatives.
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January 08, 2025
Wis. Gov. Calls For Letting Taxpayers Start Ballot Initiatives
Wisconsin's governor voiced his support for allowing residents to create ballot measures, which he said would lead to policies that better "reflect the will of the people."
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January 08, 2025
Calif. Woman Can't Reduce Tax From Property Sale, OTA Says
A Californian failed to prove she was eligible for a reduction in the tax liability assessed on capital gains that resulted from a property sale, the state Office of Tax Appeals ruled.
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January 08, 2025
Ky. House Bill Seeks To Reduce Flat Income Tax Rate
Kentucky would reduce the rate of its flat income tax by half a percentage point as part of a bill introduced in the state House of Representatives.
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January 08, 2025
NY Bill Aims To Increase Tax On GILTI, Raise Top Biz Tax Rate
New York would reduce the amount of global intangible low-taxed income that is exempt from state tax and nearly double the top corporation franchise tax rate under a bill filed Wednesday in the state Senate.
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January 08, 2025
Calif. Egg Farm Isn't Eligible For Research Credit, OTA Rules
The owners of a California egg farm can't claim the state's research and development tax credit for the 2012 tax year because the projects didn't constitute experimentation, the Office of Tax Appeals ruled.
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January 08, 2025
Md. Bill Would Drop Residency Tax Threshold To 3 Months
Maryland would reduce the threshold for residency for income tax purposes from six months to three under legislation introduced Wednesday in the state's General Assembly.
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January 08, 2025
Ky. House Bill Would Exempt Nonprofits From Sales Tax
Kentucky would exempt nonprofit institutions from sales tax on the purchase or sale of personal property or services as part of a bill introduced in the state House of Representatives.
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January 08, 2025
Ky. Wouldn't Tax Tips And Overtime Pay Under House Bill
Kentucky would exclude payment received from tips and overtime pay from the calculations of individual income tax liability as part of a bill introduced in the state House of Representatives.
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January 08, 2025
Md. Bills Float Allowing Tech Cos. To Transfer Tax Benefits
Certain technology companies in Maryland would be allowed to transfer unused tax benefits to other businesses under legislation introduced Wednesday in the state's General Assembly.
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January 08, 2025
Md. Bill Would Allow County Tax Hikes On High Incomes
Maryland counties would be allowed to raise their local income tax rates for high incomes, with the revenue taxed at the higher rates dedicated to public transit and education, under legislation introduced Wednesday in the state General Assembly.
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January 07, 2025
Ex-Ill. Speaker Madigan Testifies In His Racketeering Trial
Former Illinois House Speaker Michael Madigan took the stand in his own defense Tuesday, testifying that he neither traded his public office for private gain nor demanded or accepted anything valuable in exchange for his official action, adding that he was "very angry" to learn that people who he'd recommended for jobs did little to no work.
Expert Analysis
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.