State & Local

  • November 06, 2024

    Nev. Sales Tax Revenue In Aug. Drops 1.7% From Last Year

    Nevada's sales tax collection in August trailed last year's total for that month by 1.7%, the state Department of Taxation reported.

  • November 06, 2024

    SF Voters Agree To Overhaul City's Business Tax Regime

    San Francisco voters agreed to a significant overhaul to the city's business tax regime, including a change in the way gross receipts taxes are levied on all businesses.

  • November 07, 2024

    CORRECTED: SF Tax On Ride-Hailing Cos. Passes, But To No Effect

    San Francisco voters agreed Tuesday to levy an annual additional graduated tax on ride-hailing companies and companies that offer rides in driverless cars, but because of language added to a different ballot measure, the vote will have no legal effect.

  • November 06, 2024

    Wyo. Voters Approve Residential Property Classification

    Wyoming will create a special property classification for residential real estate and a subclass for owner-occupied properties under a constitutional amendment approved by voters.

  • November 05, 2024

    Trump Has Official Immunity. What About His Aides?

    Whether the U.S. Supreme Court's decision on presidential immunity extends to subordinates who follow a president's orders has become a more pressing question in the wake of Donald Trump's projected election win, according to legal experts.

  • November 05, 2024

    How Trump Can Quash His Criminal Cases

    Donald Trump's projected victory at the polls also translates to a win in the courts, as the second-term president will have the power to end both of his federal criminal cases. And the U.S. Supreme Court's decision on presidential immunity would shield him from any consequences for ordering his charges to be dismissed, experts say.

  • November 05, 2024

    An Early Look At Trump's Supreme Court Shortlist

    With former President Donald Trump projected to win the 2024 presidential election and the Republicans' success in securing the U.S. Senate majority, Trump may now get the chance to appoint two more justices to the U.S. Supreme Court, cementing the court's conservative tilt for decades to come.

  • November 05, 2024

    GOP's Senate Win Hands Future Of The Judiciary To Trump

    Republicans were projected to take back the White House and Senate and possibly the House early Wednesday, putting the GOP in position to back Donald Trump's agenda and his slate of young, conservative judicial nominees. 

  • November 05, 2024

    The Firms With An Inside Track To A New Trump Admin

    Law firms that have represented Donald Trump and the Republican Party on everything from personal legal woes to election-related lawsuits could see the risks of that work pay dividends as Trump is projected to secure a second term in office.

  • November 05, 2024

    Florida, Georgia, Others Peel Back Real Estate Taxes

    Voters in seven states approved a spate of real estate tax ballot initiatives on Election Day, including measures that would curb property taxes for veterans, residential property owners and residents of municipalities that fail to enforce nuisance laws. 

  • November 05, 2024

    Cannabis And Psychedelic Reform Bids Fail In Multiple States

    Efforts to liberalize cannabis and psychedelic laws via ballot initiatives met with defeat in multiple states on Election Day, dealing a blow to reformers of drug policies.

  • November 05, 2024

    Oregon Voters Reject New Tax On Big Businesses

    Oregon voters declined Tuesday to impose a new minimum tax on large businesses that could have raised $15 billion each biennium with most of the funding used to make annual payments to residents, rejecting Measure 118.

  • November 05, 2024

    North Dakota Voters Choose To Retain Property Taxation

    North Dakota will continue to allow its political subdivisions to levy property tax after voters rejected a constitutional amendment Tuesday that would prohibit its imposition by a subdivision unless it had outstanding debt.

  • November 05, 2024

    South Dakota Voters Turn Down Grocery Tax Exemption

    South Dakota voters rejected a ballot initiative Tuesday that would have exempted food sales from the state's sales tax.

  • November 05, 2024

    Nev. Voters Approve Sales Tax Exemption For Diapers

    Nevada will exempt diaper sales from the state's sales and use tax under a measure approved by voters Tuesday.

  • November 05, 2024

    Calif. Managed Care Tax Made Permanent By Ballot Measure

    California's tax on managed healthcare insurance plans to fund the state's Medi-Cal health program has been made permanent following voter approval of a proposition on Tuesday.

  • November 05, 2024

    Ill. Voters Back Millionaire Tax In Nonbinding Referendum

    Illinois voters supported imposing a higher tax rate on millionaires to fund property tax relief in an advisory referendum Tuesday, a move that could prompt state lawmakers to take another pass at repealing the state's constitutional requirement for a flat income tax.

  • November 05, 2024

    Ga. Voters Approve Expanded Reach Of State Tax Court

    Georgia voters approved a ballot measure Tuesday that will give the state's administrative tax court jurisdiction with the state's superior courts with an amendment to the state constitution.

  • November 05, 2024

    Washington Voters Reject Repeal Of State Capital Gains Tax

    Washington state voters declined Tuesday to repeal the state's embattled tax on capital gains, voting 1,610,148 to 937,050 with 64% of the vote counted against Initiative 2109 and thus allowing the capital gains tax to stand.

  • November 05, 2024

    Wash. Voters Reject Repeal Of State Cap-And-Trade Law

    Washington state voters declined to repeal the state's cap-and-trade program Tuesday, turning down Initiative 2117 by a vote of 1,566,065 to 972,623 with 64% 0f the vote counted.

  • November 05, 2024

    Ga. Voters Approve Increase To Personal Property Exemption

    Georgia will increase its personal property exemption to $20,000 under a referendum approved by voters Tuesday.

  • November 05, 2024

    Ga. Voters Approve Local Option Homestead Exemption

    Georgia will give localities the ability to opt out of a statewide homestead exemption from ad valorem taxes under a ballot measure approved by voters Tuesday. 

  • November 05, 2024

    Calif. Couple Can't Carry Back Or Carry Forward Loss

    A California couple's loss in 2017 did not generate a net operating loss that could be carried back to 2015 and 2016 and carried over to 2018 and 2019, the state Office of Tax Appeals ruled, upholding the Franchise Tax Board.

  • November 05, 2024

    Calif. Seller Can't Retroactively Report Real Estate Gain

    A California seller of a $10.6 million property in Beverly Hills may not retroactively choose to report the gain on the sale of the property on an installment basis, the state Office of Tax Appeals ruled, siding with the Franchise Tax Board.

  • November 05, 2024

    Ill. Dept. Floats Regs To Clarify Aviation Fuel Tax Discount

    The Illinois Department of Revenue proposed regulatory amendments to clarify that a sales tax discount isn't allowed for a portion of taxes paid on aviation fuel that is subject to use requirements under federal transportation statutes governing aviation programs.

Expert Analysis

  • 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.

  • Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

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