State & Local

  • January 16, 2025

    Mo. House Bill Seeks Sales Tax Exemption For Food

    Missouri would exempt retail sales of food from the state's sales tax under a bill introduced in the state House of Representatives.

  • January 16, 2025

    Idaho House OKs Updated Conformity To Federal Tax Code

    Idaho would conform the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill passed by the state House of Representatives and sent to the Senate.

  • January 16, 2025

    NY Assembly Bill Seeks Free E-File Program For Income Taxes

    New York would direct the state's Department of Taxation and Finance to create an online program for state taxpayers to prepare and electronically file their federal and state income tax returns for free under a bill introduced in the state Assembly.

  • January 15, 2025

    Va. Tax Head Says Co. Can Claim Exception For Royalties

    A corporation is eligible for an add-back exception in Virginia for some royalties paid to an affiliate out of state, the Virginia tax commissioner ruled. 

  • January 15, 2025

    Va. Flooring Co. Was Dual Operator, Tax Head Rules

    A Virginia flooring company was improperly classifying itself as a retailer for tax purposes despite operating as both a retailer and contractor, the state's tax commissioner ruled.

  • January 15, 2025

    Texas Court Unsure State Can Shutter Immigrant Nonprofit

    A Texas appellate court seemed doubtful Wednesday that the state attorney general has authority to shut down a nonprofit over its political speech, with the justices suggesting that Texas might be blurring the line between state and federal nonprofit oversight.

  • January 15, 2025

    Va. Tax Boss Says No Sales Tax On Biz's Web-Based Services

    The web-based services provided by a Virginia company for the management of doctors' offices are not subject to the state's sales tax or communications tax, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Neb. Gov. Vows To Keep Tackling Property Tax 'Crisis'

    Nebraska's governor pledged to put another $200 million into a property tax relief fund as part of this year's budget, saying Wednesday his administration would try to build on reforms passed during last year's special session.

  • January 15, 2025

    RI Gov. Voices Opposition To Tax Hike As Budget Hole Fix

    Despite facing a budget deficit estimated to be more than $200 million, Rhode Island's governor said during his State of the State address that his spending plan won't include any broad-based tax increases.

  • January 15, 2025

    Va. Tax Boss OKs Add-Back Exception On Interest Deduction

    A Virginia corporation rightly and timely claimed an exception to add-back requirements for interest expenses paid to affiliates related to stock purchases, the state tax commissioner said in a ruling released Wednesday, reversing denials by the tax department.

  • January 15, 2025

    Ore. House Bill Would Expand Film Production Tax Credit

    Oregon would double its maximum tax credit for local film production and extend the credit's sunset date to 2034 under a bill introduced in the state House of Representatives.

  • January 15, 2025

    Va. Sign-Maker Owes Sales Tax, Commissioner Rules

    A Virginia sign-maker owes additional assessed sales tax and is not exempt for sales to two churches, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Humana Takes Pharmacy Services Tax Row To Minn. Justices

    Sales of pharmacy benefit services by a Humana subsidiary and attributed to Minnesota should be sourced to another subsidiary based in Wisconsin, the company told the Minnesota Supreme Court in appealing a state tax court decision.

  • January 15, 2025

    NJ Revenue Collections Through December Up $439M

    New Jersey's total revenue collection from July through December outpaced collections during the same period last fiscal year by $439 million, the state Department of the Treasury said Wednesday.

  • January 15, 2025

    Iowa Plans Efficiency Dept. To Fund Property Tax Cuts

    Iowa will create a statewide Department of Government Efficiency to find potential savings in order to fund property tax relief, Gov. Kim Reynolds announced, mirroring plans by President-elect Donald Trump for a similar body at the federal level.

  • January 15, 2025

    ND Senate OKs Required 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 unanimously passed by the state Senate.

  • January 15, 2025

    Ariz. House Bill Seeks Notice Rule For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes would be required to notify businesses before the proposed ordinance is approved or rejected under a bill filed in the state House of Representatives.

  • January 15, 2025

    Real Estate Attys Eye Busy Texas Legislative Session

    With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.

  • January 15, 2025

    Casino Bids, Zoning Reform To Shape NYC Real Estate In 2025

    The world of New York City real estate is anticipating major changes in 2025, including advancing casino proposals, implementing a major zoning reform and considering a new hotel licensing law.

  • January 14, 2025

    Hochul Proposes $1 Billion NY Income Tax Cut

    New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul. 

  • January 14, 2025

    Retroactive Foreclosure Rule Bars Suit, Mich. County Says

    A Michigan county has urged a federal judge to toss a proposed class action alleging that it kept surplus proceeds from tax-foreclosed home sales, saying the homeowner bringing the claims hasn't yet used the state's process for securing the proceeds.

  • January 14, 2025

    Ore. Bill Seeks Credit For Green Energy Transmission Costs

    Oregon would allow tax credits for the costs of transmission services for wind or solar power or power storage by new generation facilities under a bill introduced in the state House of Representatives. 

  • January 14, 2025

    Ark. Bill Would Let Lawmakers Request Sales Tax Reports

    Arkansas would allow state lawmakers to request sales and use tax reports for local jurisdictions from the state Department of Finance and Administration under a bill introduced in the state Senate.

  • January 14, 2025

    Mo. House Bill Seeks Deduction For Property Tax Payments

    Missouri would allow taxpayers to claim an income tax deduction for property tax payments under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Mass. Wrongly Taxed Biz Founder On $4.7M Gain, Court Told

    A $4.7 million capital gain from the sale of stock in a Massachusetts company by its co-founder was not compensation and is not taxable in the state, counsel for the entrepreneur and his wife told a state appeals panel Tuesday.

Expert Analysis

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    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.

  • Litigation Inspiration: Reframing Document Review

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    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.

  • California Supreme Court's Year In Review

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    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.

  • Meeting A New Tax Across The River: SALT In Review

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    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.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    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.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    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.

  • States, Taxes And Scorecards: SALT In Review

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    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.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    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.

  • Promoting Diversity In The Selection Of ADR Neutrals

    Excerpt from Practical Guidance
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    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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