State & Local

  • February 20, 2025

    Hawaii Tax Revenues In Jan. Down $171M From Last Year

    Hawaii's total tax revenues in January fell $171 million compared with the same month last year, according to data released Thursday by the state's Department of Taxation.

  • February 20, 2025

    Kan. Senate Bill Seeks Tax Subtraction For Tips

    Kansas would allow taxpayers to subtract up to $25,000 in tips from their taxable income under a bill introduced in the state Senate.

  • February 20, 2025

    Ariz. House Bill Seeks Minimum Corporate Income Tax

    Arizona would impose a minimum corporate income tax for companies that have at least 50 employees under a bill introduced in the state House of Representatives.

  • February 20, 2025

    Tenn. Revenues Through Jan. Beat Budget Forecasts By $6M

    Tennessee's general revenue collection from August through January outpaced budget forecasts by $6 million, according to a report from the state's Department of Finance and Administration.

  • February 20, 2025

    Ark. Senate Bill Would Lower Minimum Corp. Franchise Tax

    Arkansas would reduce its minimum corporate franchise tax rate by $50 under a bill introduced in the state Senate.

  • February 20, 2025

    Ark. House Bill Would Increase Homestead Tax Credit

    Arkansas would increase its homestead tax credit by $100 under a bill introduced in the state House of Representatives.

  • February 19, 2025

    NY Vows To Fight Trump's Bid To Kill Congestion Pricing

    New York officials vowed to continue implementing congestion pricing after the Trump administration moved to kill the program Wednesday, teeing up an intense legal battle by swiftly launching a counterattack in federal court to preserve the tolls on all vehicles entering Manhattan's busiest corridor.

  • February 19, 2025

    Mo. Senate Panel Advances Plan For Scrapping Income Tax

    A Missouri Senate committee advanced a proposal Wednesday that would ask voters to approve eliminating the state's personal income tax and phasing out its corporate income tax in exchange for an expanded sales tax base with a lower general rate.

  • February 19, 2025

    Wis. Gov. Unveils Budget With Property Tax Freeze Option

    Wisconsin's governor unveiled a proposed 2025-2027 budget, including $2 billion in property tax relief, a new tax bracket for income over $1 million and the elimination of income tax on tips.

  • February 19, 2025

    Ariz. House OKs Sales Tax Location Clarification

    Arizona would clarify the location of online transactions for sales tax purposes and specify that the site of computer servers used in a transaction does not determine its location under legislation passed by the state House.

  • February 19, 2025

    Pa. Justices Say Sales Tax Isn't Commerce Under State Law

    Collecting sales tax is not part of a commercial transaction even if it occurs at the same time as that transaction, according to a Wednesday ruling from the Pennsylvania Supreme Court in a suit accusing American Eagle and other retailers of charging wrongful taxes on face masks.

  • February 19, 2025

    Maine Biz Income Sourcing Proposal Ambiguous, Groups Say

    Maine Revenue Services' proposed amendment of its corporate income tax sourcing rules to clarify that receipts from services are sourced to where they are acquired or experienced instead of where they are received would increase ambiguity in the tax code, critics said Wednesday.

  • February 19, 2025

    La. Court Orders New Trial In Museum's Hotel Tax Break Case

    A Louisiana board that allowed a property tax exemption for a hotel operated by the nonprofit National World War II Museum should have held a new trial after evidence surfaced that the hotel was more profitable than previously disclosed, a state appeals court ruled.

  • February 19, 2025

    Minn. Bill Seeks Vote For Property Owners On Local Taxes

    Certain Minnesota residents could vote on local ballot measures affecting the taxation of properties they own regardless of whether they live in the taxing district involved if state voters approve a constitutional amendment proposed in legislation in the House.

  • February 19, 2025

    Ky. Bill Seeks To Replace Tax Appeals Board With Tribunal

    Kentucky would create a tribunal with authority over all state and local tax disputes, replacing the state's Board of Tax Appeals, under a bill introduced in the state House of Representatives.

  • February 19, 2025

    Ill. Dept. OKs Quantum Computing Building Tax Credit Regs

    Illinois individual and corporate taxpayers may claim income tax credits for a portion of wages paid to workers employed in the construction of quantum computing campus facilities, the state Department of Revenue said in adopted regulatory amendments.

  • February 19, 2025

    Minn. Bill Seeks Bank Tax Break For Commercial Loans

    Minnesota would allow financial institutions to take a tax subtraction for their income from certain commercial loans under legislation introduced in the state House.

  • February 19, 2025

    Minn. Senate Panel OKs Repealing Tax On Illegal Drugs

    Minnesota would repeal its rarely paid tax on illegal sales of cannabis and other drugs under legislation passed Wednesday by a state Senate committee.

  • February 19, 2025

    Minn. House Bill Seeks Corporate Tax Break On GILTI

    Minnesota would eliminate state corporate taxation of global intangible low-taxed income and boost corporate tax deductions under legislation introduced in the state House.

  • February 18, 2025

    Residents Seek To Block La. Tax Overhaul Ballot Question

    A group of Louisiana residents is seeking in a state trial court to halt a referendum that, if approved, would allow for a state constitutional change to implement an overhaul of Louisiana's tax regime.

  • February 18, 2025

    NJ Floats Rules To Follow MTC Stance On Internet Activities

    New Jersey proposed regulations Tuesday that would adopt portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, taking a step to formalize a position the state's tax agency previously released in guidance.

  • February 18, 2025

    NY Broadens Tax Break Guidelines For Development Projects

    New York state broadened guidelines for determining whether some economic development projects may be eligible for property and sales tax exemptions based on the level of a project's on-site child care services under clarifying legislation signed by Democratic Gov. Kathy Hochul.

  • February 18, 2025

    NC House Bill Would Restore Solar Tax Credit

    North Carolina would bring back a state tax credit for solar energy equipment under a bill introduced Tuesday in the state House of Representatives.

  • February 18, 2025

    NJ Tax Collection Through Jan. Up $672M From Last Year

    New Jersey's total major revenue collection from July through January beat last year for the same time frame by $672 million, according to a report by the state Department of the Treasury.

  • February 18, 2025

    NY Tax Collections Through Jan. Up $6.6B, Dept. Says

    New York's tax collection from April through January outpaced last year during the same period by roughly $6.6 billion, according to the state Department of Taxation and Finance.

Expert Analysis

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

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    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

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    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

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    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

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