State & Local

  • April 14, 2025

    Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers

    Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    Indiana General Revenues Through March Up By $153M

    Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.

  • April 14, 2025

    Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate

    Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.

  • April 14, 2025

    Ala. High Court Says Condo Incorrectly Classified

    An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.

  • April 11, 2025

    Ala. Justices Nix Owner Property Tax Break For LLC

    An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.

  • April 11, 2025

    Colo. Sen. Panel OKs Sales Tax Search Improvement

    Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.

  • April 11, 2025

    Minn. Panel Advances New Markets Tax Credit Plan

    Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.

  • April 11, 2025

    Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says

    An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.

  • April 11, 2025

    Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax

    The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.

  • April 11, 2025

    Minn. Revenues Through March $244M Ahead Of Forecasts

    Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.

  • April 11, 2025

    New Calif. Tax Appeals Head Affirms Focus On Transparency

    The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

  • April 11, 2025

    Calif. Revenues Through March $4.5B Over Estimates

    California's general revenue collection from July through March outpaced estimates by $4.5 billion, according to a report by the State Controller's Office.

  • April 11, 2025

    Taxation With Representation: Norton Rose, Ropes & Gray

    In this week's Taxation With Representation, Capri Holdings sells Versace to Prada, Woodside Energy sells a liquefied natural gas terminal stake to Stonepeak, crypto infrastructure firm Ripple acquires prime brokerage platform Hidden Road, and Bain Capital takes a stake in Lincoln Financial.

  • April 11, 2025

    Ark. Bars Sales, Use Tax Assessments On Exempt Property

    Arkansas prohibited the assessment of sales or use tax on tangible personal property that has been the subject of an appeal and determined to be exempt by an administrative or court decision under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 10, 2025

    Kan. Legislature Overrides Veto Of Tax Cuts Linked To Goals

    The Kansas Legislature on Thursday overrode the governor's veto of a bill that decreases the state's income and privilege tax rates if certain general revenue fund goals are met.

  • April 10, 2025

    Minn. Panel Advances Nonresidents' 30-Day Tax Safe Harbor

    Residents of certain states who earn income in Minnesota for fewer than 30 days in a tax year would be exempt from filing income tax returns in the state under legislation advanced Thursday by a state House panel.

  • April 10, 2025

    Maine Bill Seeks Tax Exemption For Biz Property Below $50K

    Maine would exempt business personal property from tax if it is valued at less than $50,000 under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan

    Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.

  • April 10, 2025

    Minn. House Panel Advances Private Tax Letter Program

    Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.

  • April 10, 2025

    Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'

    Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.

  • April 10, 2025

    Sullivan & Worcester Hires Fried Frank REIT Tax Pro

    Sullivan & Worcester LLP announced Thursday that it has hired a Fried Frank Harris Shriver & Jacobson LLP partner, noting that the attorney comes to the firm with deep real estate investment trust tax expertise.

  • April 10, 2025

    Dechert Tax Pro Jumps To Whiteford In NY

    Whiteford Taylor & Preston LLC has added an experienced transactional tax attorney from Dechert LLP as a partner to its practice in New York, the firm announced.

  • April 10, 2025

    Wash. To Require Reports For News Publishers' Tax Breaks

    Washington state will require businesses that claim a tax break for the publication of newspapers or eligible digital media content to either file a tax performance report with the state or repay the tax at a special rate under clarifying legislation signed by the governor.

  • April 10, 2025

    Maine Bill Seeks To End Exemption For Rental Vehicle Sales

    Maine would get rid of a sales tax exemption for purchased vehicles that are rented out for less than a year under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    Texas Senate OKs Bill Creating Tangible Property Tax Break

    Texas would have voters decide if the state should create a tax break for income-producing tangible personal property, allowing owners to exempt a portion of its value from tax under a resolution unanimously passed by the state Senate.

Expert Analysis

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

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