State & Local

  • March 11, 2025

    Indiana Tax Collection Through Feb. Beats Estimate By $151M

    Indiana's general revenue collection from July through February outpaced forecasts by $151 million, according to a report from the State Budget Agency.

  • March 11, 2025

    Calif. Revenues Through February Up $4.3B From Forecast

    California's revenue collection from July through February outpaced estimates by $4.3 billion, according to a report by the state Comptroller's Office.

  • March 11, 2025

    Minn. Panel Advances Flat Tax On Charitable Gambling

    Minnesota would reduce its tax rate on receipts of lawful gambling conducted by charitable institutions to a flat 5% under legislation advanced Tuesday by a House Committee.

  • March 11, 2025

    Wis. Senate Prez Rejects Gov.'s Proposed High-Earner Tax

    The president of the Wisconsin Senate rejected the governor's budget proposals, which include a new income tax bracket for high earners and a property tax freeze, saying Republicans would take the lead in crafting tax policy in this year's budget.

  • March 11, 2025

    Utah Lawmakers OK Min. Tax Rate Consensus Certification

    Utah would require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill approved by state lawmakers and headed to the governor.

  • March 11, 2025

    Ore. House Panel OKs Boosting Film Fund Tax Credit

    Oregon would boost the amount of tax credits available to those who donate to a state fund promoting the production of films and other media under legislation approved unanimously by a legislative panel.

  • March 10, 2025

    Cutting IRS Staff May Shift Audit Burden To States, Pros Say

    A possible cut in half of the number of Internal Revenue Service employees, floated by President Donald Trump's administration, could profoundly affect state tax administration, particularly if states become more responsible for auditing federal taxable income, tax pros said Monday.

  • March 10, 2025

    Texas Committee Weighs Financial Transactions Tax Ban

    Texas would have voters decide whether to prevent the state from taxing securities transactions under a joint resolution that would put the state on the road to becoming a global capital market, its sponsor told the House Ways and Means Committee on Monday.

  • March 10, 2025

    Ariz. Power Co. Asks Justices To Review Tax On Tribal Plant

    An energy company asked the U.S. Supreme Court to review Arizona court decisions that said a power plant it owns on tribal land is subject to property taxes, arguing that privately owned improvements located on Native American reservations are exempt from state and local taxes.

  • March 10, 2025

    Utah Lawmakers OK Tax Break For Energy Facility Operators

    Utah would provide a sales and use tax exemption for operators of facilities that manufacture energy storage devices or equipment under a bill passed by state lawmakers and headed to the governor.

  • March 10, 2025

    SC Court Should Reverse $7.7M Assessment, Mastercard Says

    The South Carolina Appeals Court should rely on precedent when determining Mastercard's income-producing activity in the state and reverse an administrative law judge's determination upholding a $7.7 million corporate income tax assessment, the company told the court.

  • March 10, 2025

    Colo. Proposal Seeks Taxpayer Votes On New State Fees

    Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.

  • March 10, 2025

    Tax Pro Rejoins Norton Rose From Reed Smith In Houston

    Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.

  • March 10, 2025

    Colo. House OKs County Lodging Tax Rate Increases

    Colorado would triple the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.

  • March 10, 2025

    Colo. Court Affirms Property Tax Valuation For Partial Build

    A partly built commercial building in Colorado was properly valued by a county board of equalization, as the state doesn't have an exemption for partial builds, a state appeals court ruled.

  • March 10, 2025

    Idaho Cuts Flat Income Tax Rate For Individuals, Corporations

    Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.

  • March 10, 2025

    Colo. Senate Panel OKs Suspending Interim Tax Committees

    Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.

  • March 07, 2025

    Grand Rapids Moves Social Equity Fee Dispute To Fed. Court

    The city of Grand Rapids, Michigan, is looking to push into federal court a state lawsuit filed by cannabis companies looking to upend the fees, fines and residency requirements of the municipality's social equity program, arguing Friday that their claims all touch on federal issues.

  • March 07, 2025

    SD Lawmakers Request Study Of Tax Relief For Homeowners

    South Dakota instructed its Legislative Research Council to review the state's property tax policies and identify ways to provide property tax relief to homeowners under a concurrent resolution approved by state lawmakers.

  • March 07, 2025

    Utah Court Affirms Walmart's Collective $52M Property Value

    A trio of Utah-based Walmart retail properties were correctly assessed at a collective $52 million for property tax, a Utah appeals court said, finding that a lower court didn't make any errors when valuing the three properties.

  • March 07, 2025

    FTA Eyes Key Guidelines For Tax Agencies On AI Use

    A white paper on generative artificial intelligence that the Federation of Tax Administrators is slated to release this year could provide state and local tax agencies with key guidelines on how to approach incorporating the tools into their tax administration practices.

  • March 07, 2025

    Ohio Auditor Unlawfully Filed Complaint Over District's Value

    An Ohio county auditor unlawfully filed a complaint to change the assessed value of properties owned by a water conservancy district, and the county's board of revision didn't have the jurisdiction to rule, the state Board of Tax Appeals ruled. 

  • March 07, 2025

    Kan. House Approves Limits On Property Tax

    Kansas would limit the taxable valuation of real property and would create a property tax funding limit through protest petition under two measures passed in the House of Representatives on Friday.

  • March 07, 2025

    Md. Panel Wants More Info On Digital Ad Tax Appeal Bill

    A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.

  • March 07, 2025

    Kansas Tax Collection Through Feb. Beat Estimates By $216M

    Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.

Expert Analysis

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • 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.

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