State & Local
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February 06, 2025
Wis. Bill Would Create Tax Credit For Cos. Ownership Change
Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.
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February 06, 2025
RI House Bill Would Let Municipalities Tax Paid Parking Lots
Rhode Island would allow localities to levy sales tax on parking facility fees under a bill introduced in the House of Representatives.
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February 06, 2025
Colo. Tax Dept. Seeks Input On Quantum Credit Recapture
Some Colorado income tax credits claimed by taxpayers for quantum facility investments must be recaptured, the state Department of Revenue said in a draft rule, asking for public comments.
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February 06, 2025
Montana's Revenue Through Jan. Drops $116M
Montana's general fund revenue collection from July through January sank $116 million from the total for the same period last fiscal year, according to the state Department of Revenue.
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February 06, 2025
Mo. Revenue Through Jan. Falls $163M
Missouri's net revenue collection from July through January dropped $163 million from the total for the same period last fiscal year, according to the state Department of Revenue.
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February 05, 2025
Mastercard Owes $7.7M In Tax, SC Tells Appeals Court
An administrative law judge was correct in finding that Mastercard's network is its income-producing activity, occurs within South Carolina and obligates the company to pay about $7.7 million in taxes, fees and interest, the state Department of Revenue told an appeals court.
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February 05, 2025
Wash. Bill Seeks To Allow Local Excise Taxes On Cannabis
Washington state would authorize counties to impose an excise tax of up to 2% on retail sales of cannabis, if approved by voters during a special or general election, as part of a bill introduced in the state Senate.
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February 05, 2025
Kentucky Lawmakers Approve Cut To Flat Income Tax Rate
Kentucky would lower its flat individual income tax rate by half a percentage point as part of a bill passed by lawmakers and headed to the governor.
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February 05, 2025
Md. Panel OKs Payment Plans For Incarcerated Taxpayers
Maryland taxpayers currently or formerly incarcerated would be eligible for installment plans for tax liabilities under a bill reported favorably Wednesday by a state Senate committee.
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February 05, 2025
Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates
Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.
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February 05, 2025
Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay
Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.
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February 05, 2025
Mich. Gov. Proposes Using AI To Bolster Tax Collection
Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.
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February 05, 2025
Minn. Senate Panel Backs Creating Letter Ruling Program
Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.
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February 05, 2025
Vt. Tax Collection Through Dec. Up $100M From Last Year
Vermont's general fund revenue from July through December exceeded collections made during the same period last year by $100 million, according to the state Agency of Administration.
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February 05, 2025
Kan. Bill Would Create Task Force For Property Tax Study
Kansas would create a task force to study the state's property taxes and make recommendations under a bill introduced in the state Senate.
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February 05, 2025
Mo. Committee Tells Senate To OK Biz Tax Threshold Increase
Missouri would increase the threshold for businesses that localities can impose business license tax on under a bill that a state Senate committee recommended Wednesday for passage by the full Senate.
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February 05, 2025
Ark. Tax Revenue Through Jan. Up $44M From Estimate
Arkansas' total net revenue from July through January beat budget estimates by $44 million, according to a report by the state Department of Finance and Administration reported.
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February 05, 2025
Ala. Tax Collection Through Jan. Drops $76M From Last Year
Alabama's revenue collection from October through January fell $76 million compared with collections made during the same period last fiscal year, the state Department of Revenue said.
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February 05, 2025
DC Requires Copies Of Federal Returns For High Incomes
The District of Columbia will require individuals and businesses with income above certain thresholds to submit a copy of their federal income tax return with the filing of their district tax return under regulatory amendments adopted by the district's Office of Tax and Revenue.
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February 05, 2025
Minn. Senate Bill Would Phase Out Estate Tax
Minnesota would lower its estate tax rates by 1.6 percentage points each year until each rate is zero under a bill introduced in the state Senate.
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February 04, 2025
Mich. Supreme Court Says City's Electricity Fee Is Illegal Tax
A franchise fee added to East Lansing, Michigan, residents' energy bills is a disguised tax, the Michigan Supreme Court ruled Monday, saying the fee was used to raise revenue for the city without first being approved by voters.
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February 04, 2025
Key State And Local Tax Takeaways From January
January saw the U.S. Supreme Court decline to hear a Philadelphia resident's claims that the city's refusal to credit Delaware state taxes against her city wage tax liabilities was unconstitutional, while state legislatures returned for their 2025 sessions, marking another eventful month in state and local tax.
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February 04, 2025
Kostelanetz Adds Tax Pro From Lowenstein Sandler
Kostelanetz LLP said a former partner at Lowenstein Sandler LLP has joined the firm as a partner in the Washington, D.C., office.
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February 04, 2025
Ariz. Bill Seeks Lawmaker Review Of Tax Law Interpretations
The Arizona Department of Revenue would be required to notify the chairs of the legislative tax policy committees if an interpretation or provision of tax law will adversely affect taxpayers under legislation introduced Tuesday.
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February 04, 2025
Wash. Gov. Orders Look At Data Centers' Tax Revenue Impact
Washington's governor issued an executive order directing the state's Department of Revenue to create a work group to examine the impact of data centers on the state's tax revenue and economy and recommend policies to address tax revenue needs in relation to other priorities.
Expert Analysis
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How 3 New Laws Change Calif. Nonprofits' Legal Landscape
Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.
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SG's Office Is Case Study To Help Close Legal Gender Gap
As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.
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Thinking Big And Soaking The Rich: SALT In Review
From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Reimagining Law Firm Culture To Break The Cycle Of Burnout
While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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High Court Case Could Reshape Local Development Fees
If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.
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Nebraska Should Abandon Proposed Digital Ad Tax
If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.
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The Legal Industry Needs A Cybersecurity Paradigm Shift
As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.
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As Promised, IRS Is Coming For Crypto Tax Evaders
The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.
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5 Reasons Associates Shouldn't Take A Job Just For Money
As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.
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The Pop Culture Docket: Judge Djerassi On Super Bowl 52
Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.
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Envy, Regressivity And Other Sins: SALT In Review
From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Employee Experience Strategy Can Boost Law Firm Success
Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.
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6 Practice Pointers For Pro Bono Immigration Practice
An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.