State & Local
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January 08, 2025
Madigan Denies Extorting Developers For Law Firm Business
Ex-Illinois House Speaker Michael Madigan testified Wednesday that he never wanted a Chicago alderman to leverage his chairmanship of a powerful city council committee to steer business to Madigan's law firm, saying he merely asked for introductions to developers and felt "surprise and concern" when the alderman referenced a quid pro quo deal.
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January 08, 2025
H&R Block To Pay $7M Fine In False Ad Settlement With FTC
Tax preparation giant H&R Block will pay a $7 million fine to help customers harmed by what the Federal Trade Commission called its deceptive advertising practices and make it easier for customers to downgrade to cheaper products under a settlement with the agency announced Wednesday.
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January 08, 2025
Colo. Ballot Proposal Would Tax Vacant Properties
Colorado would impose a tax on vacant properties, with the revenue going to public school teacher bonuses, under a measure proposed for the November 2025 ballot.
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January 08, 2025
Maine House Bill Seeks Tax Conformity With Federal Code
Maine would conform state tax law with the Internal Revenue Code as amended through 2024 under a bill filed in the state House of Representatives.
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January 08, 2025
Wis. Gov. Calls For Letting Taxpayers Start Ballot Initiatives
Wisconsin's governor voiced his support for allowing residents to create ballot measures, which he said would lead to policies that better "reflect the will of the people."
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January 08, 2025
Calif. Woman Can't Reduce Tax From Property Sale, OTA Says
A Californian failed to prove she was eligible for a reduction in the tax liability assessed on capital gains that resulted from a property sale, the state Office of Tax Appeals ruled.
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January 08, 2025
Ky. House Bill Seeks To Reduce Flat Income Tax Rate
Kentucky would reduce the rate of its flat income tax by half a percentage point as part of a bill introduced in the state House of Representatives.
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January 08, 2025
NY Bill Aims To Increase Tax On GILTI, Raise Top Biz Tax Rate
New York would reduce the amount of global intangible low-taxed income that is exempt from state tax and nearly double the top corporation franchise tax rate under a bill filed Wednesday in the state Senate.
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January 08, 2025
Calif. Egg Farm Isn't Eligible For Research Credit, OTA Rules
The owners of a California egg farm can't claim the state's research and development tax credit for the 2012 tax year because the projects didn't constitute experimentation, the Office of Tax Appeals ruled.
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January 08, 2025
Md. Bill Would Drop Residency Tax Threshold To 3 Months
Maryland would reduce the threshold for residency for income tax purposes from six months to three under legislation introduced Wednesday in the state's General Assembly.
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January 08, 2025
Ky. House Bill Would Exempt Nonprofits From Sales Tax
Kentucky would exempt nonprofit institutions from sales tax on the purchase or sale of personal property or services as part of a bill introduced in the state House of Representatives.
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January 08, 2025
Ky. Wouldn't Tax Tips And Overtime Pay Under House Bill
Kentucky would exclude payment received from tips and overtime pay from the calculations of individual income tax liability as part of a bill introduced in the state House of Representatives.
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January 08, 2025
Md. Bills Float Allowing Tech Cos. To Transfer Tax Benefits
Certain technology companies in Maryland would be allowed to transfer unused tax benefits to other businesses under legislation introduced Wednesday in the state's General Assembly.
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January 08, 2025
Md. Bill Would Allow County Tax Hikes On High Incomes
Maryland counties would be allowed to raise their local income tax rates for high incomes, with the revenue taxed at the higher rates dedicated to public transit and education, under legislation introduced Wednesday in the state General Assembly.
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January 07, 2025
Ex-Ill. Speaker Madigan Testifies In His Racketeering Trial
Former Illinois House Speaker Michael Madigan took the stand in his own defense Tuesday, testifying that he neither traded his public office for private gain nor demanded or accepted anything valuable in exchange for his official action, adding that he was "very angry" to learn that people who he'd recommended for jobs did little to no work.
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January 07, 2025
'Unflattering' Story Not Defamatory, Gannett Says
A tax firm's defamation suit against USA Today should be tossed, the newspaper's owner told Texas justices Monday, arguing that a 2021 investigative series was not defamatory even if its "gist" was "unflattering."
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January 07, 2025
Calif. Resident Kept State Domicile, Owes Tax, OTA Says
A person who traveled from California to Florida and back is considered a California resident and domiciled in California and thus owes additional state income tax and interest, the California Office of Tax Appeals affirmed.
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January 07, 2025
Calif. Hydroponics Co. Can't Escape $1M Tax Bill
A California company selling hydroponics equipment is not entitled to a redetermination of more than $1 million in tax liability, and no adjustments to state audits of the company's unreported taxable sales are required, the state Office of Tax Appeals ruled.
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January 07, 2025
Mont. Bill Floats Mine, Data Center Property Tax Changes
Montana would lower the property tax rate imposed on metal mines, certain agricultural land and railroads but raise the rate on data center property as part of a bill introduced in the state Senate.
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January 07, 2025
Calif. Resident's Late Filing Means No EITC Refund, OTA Says
A California resident filed her state tax return too late and is not entitled to a refund she claimed for the state earned income tax credit, the Office of Tax Appeals ruled.
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January 07, 2025
Mont. Bill Calls For Property Tax Appraisals Every 2 Years
Montana would require all real property to be reappraised every two years for tax purposes as part of a bill introduced in the state House of Representatives.
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January 07, 2025
Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain
Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.
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January 07, 2025
ND Gov. Pitches Property Tax Reform In Annual Address
North Dakota would cap local property tax increases at 3% and double a major exemption under a plan pitched by the state's new governor that he said would eliminate the tax on many primary residences in the next decade.
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January 07, 2025
Mont. Bill Seeks Review Process For Tax-Exempt Property
Montana would require the state Department of Revenue to create a program to review property that is exempt from taxation under a bill introduced in the state House of Representatives.
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January 07, 2025
Mont. Bill Seeks Lower Electronic Tax Payment Threshold
Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill introduced in the state House of Representatives.
Expert Analysis
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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.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.