State & Local
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February 28, 2025
Minn. Gov. Taps Bank Atty As Tax Court Judge
Minnesota's governor appointed a vice president of tax planning at U.S. Bank to serve on the state's tax court.
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February 28, 2025
Key State And Local Tax Takeaways From February
February saw the near-conclusion of California's long process to amend market-based sourcing regulations for intangibles and a recommendation by a city commission that Philadelphia do away with its business tax, marking a short but newsy month in state and local tax. Here, Law360 presents these and other state and local tax developments to know from the past month.
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February 28, 2025
Ore. Bill Seeks To End Limit On Carryforward Of Some NOLs
Oregon would no longer limit the carryforward of net operating losses for corporations that pay excise tax, ending the current 15-year limit under a bill introduced in the state House of Representatives.
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February 28, 2025
Taxation With Representation: Gibson Dunn, Skadden
In this week's Taxation With Representation, Blackstone acquires Safe Harbor Marinas, National Grid sells its green subsidiary in the U.S. to Brookfield, Apollo Global Management buys Bridge Investment Group Holdings Inc., and Teleflex splits into two publicly traded companies.
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February 28, 2025
RI Revenue Collection Down $26M from Budget Estimates
Rhode Island's general revenue collection from July through January lagged behind estimates by $26 million, according to the state Department of Revenue.
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February 28, 2025
Mich. General Revenues Through Jan. Down $95M
Michigan's revenue collection from October through January dropped $95 million compared with the same period in the previous year, according to a report by the state Budget Office released Friday.
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February 27, 2025
Neb. Expands Confidentiality Rules For Sales Tax Records
Nebraska expanded the applicability of confidentiality requirements for the disclosure of sales tax records under a bill signed by the governor.
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February 27, 2025
Philly Commission Says City Must End Business Tax
Philadelphia, after losing more than 50,000 residents between 2020 and 2023, should eliminate its business income and receipts tax and reduce its wage tax, the city Tax Reform Commission said in a report.
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February 27, 2025
Ind. Retailer Shows Additional Assessment Was Overstated
An Indiana retailer showed it was assessed sales tax on tax-exempt coins and out-of-state online transactions, the Department of State Revenue said after considering additional information presented by the seller.
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February 27, 2025
NY Tax Head Says DC Turmoil To Have Unclear Consequences
Efforts to reshape federal spending and the U.S. government will have consequences for New York, but it's too soon to be sure how federal policy changes will affect tax revenue, the state's acting tax commissioner told lawmakers during a hearing Thursday.
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February 27, 2025
Colo. Revenue Collection in January Up $223M From Last Year
Colorado's total general revenue in January beat collections in the same month last year by $223 million, according to data released by the state Department of Revenue.
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February 27, 2025
RI House Finance Panel Questions Legality Of Digital Ad Tax
Rhode Island's plan to tax digital advertisement revenue may open the state to legal challenges, members of the state House of Representatives Finance Committee said, expressing concern at the possibility of being the second state to enact such a tax.
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February 27, 2025
Minn. Bill Seeks Corporate Surtax For High Executive Pay
Minnesota would impose additional corporate franchise tax on businesses whose pay for top executives greatly exceeds the median pay of their workers and deny state grants for those companies under legislation introduced Thursday in the state Senate.
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February 27, 2025
Mich. Bill Would Bar Local Tax Caps That Require Rate Cuts
Michigan would bar local governments from enacting property tax caps on annual revenue that require an automatic tax rate cut under a bill introduced in the state House of Representatives.
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February 26, 2025
Mich. Judge Demands RICO Pattern Details In Foreclosure Suit
A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.
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February 26, 2025
Religious Group Says NJ Township Using Tax Deal As 'Sword'
A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.
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February 26, 2025
Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill
A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.
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February 26, 2025
Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut
Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.
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February 26, 2025
Minn. House Tax Panel Advances Delivery Fee Repeal Plan
Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.
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February 26, 2025
Ariz. Sen. OKs Extending Property Tax Oversight Commission
Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.
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February 26, 2025
Ariz. House OKs Sales Tax Break For Wastewater Pipes
Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.
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February 26, 2025
Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law
Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.
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February 26, 2025
Mass. Draft Rule Clarifies Cable Box Tax Break
Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule.
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February 26, 2025
Wis. Bill Seeks Year-Round Tax Exemption For Electricity, Gas
Wisconsin sales of electricity and natural gas would be exempt from state sales tax the entire year, instead of a few months out of the year, under a bill introduced in the state Assembly.
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February 26, 2025
Miss. House Bill Floats TV Production Tax Credit
Television productions would be able to claim a Mississippi income tax credit for some of their production expenses and payroll costs under a bill introduced in the state House of Representatives.
Expert Analysis
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.