State & Local
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September 06, 2024
Ind. Says Ky. Woman Was Incorrectly Assessed Income Tax
A Kentucky resident who worked for an Indiana-based employer was incorrectly assessed individual income tax because the majority of her gross income was received in her home state, the Indiana Department of State Revenue said.
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September 06, 2024
Ind. Man Still State Resident Despite Traveling For Work
An Indiana resident failed to prove he left his state domicile and established a residence in Missouri, the Department of State Revenue said in a letter of finding rejecting his appeal to abate an individual income tax assessment.
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September 06, 2024
W.Va. Gov. Plans Special Session To Cut Income Tax
West Virginia Gov. Jim Justice said he will call lawmakers to a special session to focus on legislation that would cut the state's personal income tax and implement a child care tax credit.
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September 06, 2024
Taxation With Representation: Debevoise, Bennett, Orrick
In this week's Taxation With Representation, Verizon reaches a deal to absorb Frontier in a deal worth $20 billion, First Majestic agrees to buy Gatos Silver for $970 million, and Epam Systems inks a $630 million purchase of Neoris.
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September 06, 2024
Colo. Ends Sunset On Tax Break For Agricultural Equipment
Colorado permanently extended its personal property tax exemption for qualifying agricultural equipment and included property within a greenhouse under the exemption through legislation signed Friday by Democratic Gov. Jared Polis.
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September 06, 2024
Vialto Partners Member Joins Baker McKenzie As Partner
Baker McKenzie has hired a tax partner in Washington, D.C., from Vialto Partners, a business consulting firm, the firm announced Thursday.
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September 05, 2024
Unconstitutionality Of Transparency Act Clear, 11th Circ. Told
A small business group and one of its members have told the Eleventh Circuit that an Alabama federal judge correctly ruled that the Corporate Transparency Act is unconstitutional, so there was no need for them to demonstrate that the law fails to pass constitutional muster.
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September 05, 2024
Holland & Knight Appoints Former Perkins Coie Tax Partner
Holland & Knight LLP appointed a partner to its Portland, Oregon, office who previously served as a partner in energy tax law for Perkins Coie LLP, the firm announced.
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September 05, 2024
MTC Digital Work Group Ponders Tax Of Bundled Transactions
The Multistate Tax Commission work group aiming to harmonize state tax rules for digital products released a first draft Thursday on procedures for how to tax products that are sold in a bundle, but it has not yet narrowed down specific recommendations for states.
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September 05, 2024
Ind. Hospital Denied Sales Tax Refund For Medical Goods
An Indiana-based hospital can't claim a sales tax refund on purchases of certain medical items, the state Department of Revenue said, finding the items didn't qualify as tax-exempt prosthetics or drugs.
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September 05, 2024
NJ To Offer Brownfield Tax Credits For Solar Projects
New Jersey will bolster its tax credits for its brownfields redevelopment incentive program and grant tax credits to solar energy projects built on closed landfills as part of a bill signed by Gov. Phil Murphy.
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September 05, 2024
Texas Revenues Rise 1% In 2024 Fiscal Year
Texas' general revenue collection from September 2023 through August was roughly 1% higher than it was in the prior fiscal year, the state comptroller's office said.
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September 05, 2024
Indiana Co. Entitled To Tax Refund On Research Expenses
An Indiana research company can get a sales tax refund on some of its purchases of equipment it uses in research operations, but not on items such as office supplies and furniture, the Department of State Revenue said.
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September 05, 2024
Ohio Floats Rule Defining Transient Guests For Tax Purposes
Customers renting sleeping accommodations in Ohio for less than 30 consecutive days would be defined as transient guests under a draft rule released Thursday by the state tax department.
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September 05, 2024
Ind. Tax Dept. Finds Co.'s Refund Request Timely
A corporation's Indiana income tax refund claim for 2015 was timely filed in 2023 as adjustments were made to its federal return, the state Department of Revenue said.
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September 05, 2024
Ind. Dept. OKs Transport Sales Tax Break For Waste Hauler
An Indiana company that transports municipal sewage waste was entitled to a sales tax refund on certain purchases, the state Department of Revenue said, because the items purchased were used for the public transportation of property.
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September 04, 2024
Ohio Justices Affirm School Board's Right To Past Tax Appeal
An Ohio law that bars school boards from appealing certain valuation rulings from boards of revision doesn't apply to complaints that were pending when the restriction took effect in 2022, the state Supreme Court affirmed Wednesday.
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September 04, 2024
Colo. Cuts Property Tax Assessment Rates, Limits Growth
Colorado will cut property tax assessment rates and impose caps on the growth of local revenue under legislation signed into law Wednesday by Gov. Jared Polis, staving off two ballot initiatives critics said would have devastated local government budgets.
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September 04, 2024
Mass. Tax Panel OKs Nix Of Value Cut On Renovated Housing
The owner of a Massachusetts apartment building that contains a commercial space was unable to have the property's valuation reduced because its evidence of comparable sales didn't account for differences in the properties, the state Appellate Tax Board affirmed.
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September 04, 2024
Maryland Joining IRS Direct File Next Year
Maryland will join the IRS' free electronic tax filing program known as Direct File in 2025, the U.S. Department of the Treasury and the Internal Revenue Service announced Wednesday.
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September 04, 2024
Ex-Mass. Pol 'A Little Sloppy' But Not Criminal, Jurors Told
Former Massachusetts state Sen. Dean A. Tran denied charges Wednesday that he stole pandemic unemployment assistance and cheated on his taxes, with his attorney telling a jury that Tran simply made a series of paperwork "mistakes."
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September 04, 2024
Pa. Revenue Through Aug. Beats Forecast by $54 Million
Pennsylvania's general fund collection in the first two months of the 2025 fiscal year was $54 million more than budget projections, according to the state's revenue secretary.
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September 04, 2024
Arkansas Net Revenues Up $10M From Forecast
Arkansas net general revenue in July and August was $10 million above estimates, according to a report the state Department of Finance and Administration published Wednesday.
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September 04, 2024
W.Va. Revenues Through Aug. Lower Than Budget Forecast
West Virginia's general revenue collection through August was down $205,000 from budget forecasts, according to the state Budget Office.
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September 04, 2024
Kansas' Total Receipts Through Aug. Beat Estimates By $7M
Kansas' total tax receipts in the first two months of the 2025 fiscal year were $7 million higher than estimates, according to the governor's office.
Expert Analysis
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.