State & Local

  • January 13, 2025

    Calif. Extends Tax Deadlines In LA Amid Wildfires

    Los Angeles County taxpayers will have an extended deadline to file and pay taxes amid the county's wildfires, Democratic Gov. Gavin Newsom said Monday.

  • January 13, 2025

    Ore. Tax Court Says No Depreciation On Residences

    The owners of a pair of Oregon residences were denied depreciation deductions against their state income taxes because they did not demonstrate that the homes were income-producing properties, the state tax court said.

  • January 13, 2025

    Ind. Senate Bill Seeks Pass-Through Income Tax Exclusion

    Indiana would allow pass-through entities to exclude a resident direct owner's share of adjusted gross income tax that is subject to individual income tax in another state, under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Md. Bill Allows Tax Payment Plans For Incarcerated People

    Maryland taxpayers who are incarcerated or were formerly incarcerated would be eligible for installment plans for tax liabilities under a bill introduced in the state Senate.

  • January 13, 2025

    Ore. Court OKs Farm Tax Break For Landfill, Corn Maze

    Portions of property in a farming operation used for a corn maze and for a landfill that was part of a remediation effort are eligible for a special agricultural property tax assessment, the Oregon Tax Court ruled.

  • January 13, 2025

    Ind. Bill Floats Investment Partnership Income Sourcing Rules

    Indiana would provide a definition of investment partnerships in the state's income tax law and establish rules for sourcing the adjusted gross income of such partnerships under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Ind. Gov. Takes Aim At Property Taxes

    Indiana's governor signaled that he planned to tackle rising property taxes and the state's tax regime, saying in his inaugural address Monday that his newly sworn-in administration was going to "give it one good shot."

  • January 13, 2025

    Ind. Bill Seeks To Eliminate Tax On Adjusted Gross Income

    Indiana would eliminate the state's adjusted gross income tax on both people and corporations, as well as offset resulting revenue reductions by changing the state gross retail tax, under a bill introduced Monday in the state House of Representatives.

  • January 13, 2025

    Ind. Bill Would Restrict Property Tax Referendum Placement

    Indiana would limit when school corporations may place referendums authorizing certain property tax levies on a ballot to general elections, under a bill introduced Monday in the state House of Representatives.

  • January 13, 2025

    The Tax Angle: GOP Lawmakers Grapple With TCJA Renewal

    From a look at Congress setting parameters for consideration of legislation to renew the GOP's 2017 tax overhaul law to other upcoming tax action in the House and Senate, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • January 13, 2025

    Ind. Senate Bill Seeks To Cap Local Property Tax Hikes

    Indiana would not allow a political subdivision to increase its property tax levy if there is not an increase in the subdivision's assessed value under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Tax-Exempt Regs Should Cover Trust Payments, Tribes Say

    Five tribal leaders told the U.S. Treasury Department on Monday that trust payments distributed to members, including those issued to minors and special-needs individuals, should be included among the tribal welfare benefits that recent proposed rules would exempt from federal income taxes.

  • January 13, 2025

    Mich. Creates Research And Development Tax Credits

    Michigan is offering a research and development tax credit up to $2 million for qualifying expenses under bills signed by Gov. Gretchen Whitmer on Monday. 

  • January 13, 2025

    Ariz. Taking Rebate Tax Fight With IRS To 9th Circ.

    Arizona is turning to the Ninth Circuit its battle with the Internal Revenue Service over the federal taxation of its 2023 rebates to taxpayers with dependents, the state told the lower court that dismissed its case.

  • January 13, 2025

    Miss. Bill Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's 7% sales tax and create a sales tax holiday for some electronic devices under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Trump Wants Higher SALT Cap, House Republican Says

    President-elect Donald Trump wants to increase the $10,000 federal cap on state and local tax deductions, a House Ways and Means Committee member said Monday.

  • January 13, 2025

    Ky. House Bill Seeks Referendum Toward Axing Property Tax

    Kentucky would put forward a referendum asking voters to give lawmakers the power to eliminate the state's property tax by exempting all property classes from tax under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Fla. Preschools Can't Get Sales Tax Break, ALJ Says

    A Florida sales and use tax exemption for tax-funded schools isn't available for preschools, an administrative law judge ruled, rejecting two preschools' cases over denials of the tax break.

  • January 13, 2025

    Hodgson Russ Names New State & Local Tax Leader

    Hodgson Russ LLP announced that a longtime partner and the leader of its state and local tax law practice has stepped down from the role after 25 years, with an experienced attorney who's spent his entire career at the New York-based firm set to take over.

  • January 13, 2025

    Ore. Bill Seeks Flat 5% Capital Gain Tax Rate

    Oregon would set a flat tax rate of 5% on capital gains under legislation filed Monday in the state Senate, cutting the rate for most gains.

  • January 13, 2025

    Ariz. Bill Seeks Wastewater Pipe Sales Tax Break

    Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.

  • January 13, 2025

    Ga. General Fund Receipts Through Dec. Up $283M

    Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.

  • January 13, 2025

    Ky. House Advances Cut To Flat Income Tax Rate

    Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.

  • January 13, 2025

    Justices Won't Review Philly Credit Denial For Del. Tax Paid

    The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.

  • January 10, 2025

    Up Next At High Court: Porn ID Check & Retiree Discrimination

    The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination. 

Expert Analysis

  • Striking A Balance Between AI Use And Attorney Well-Being

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    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.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    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.

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

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