State & Local
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March 13, 2025
Akin's Energy Transition Group Grows With V&E Tax Atty
Akin Gump Strauss Hauer & Feld LLP has hired a Vinson & Elkins LLP tax counsel who has spent the past decade counseling clients on the federal income tax aspects of energy transition transactions, the firm announced Thursday.
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March 13, 2025
Kentucky General Revenues Up $166M Through Feb.
Kentucky's general revenue collection from July through February outpaced the same period in the previous year by $166 million, according to a report by the Office of State Budget Director.
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March 13, 2025
Ohio General Revenues Through Feb. Beat Estimate By $227M
Ohio's general revenue from July through February surpassed forecasts by $227 million, according to a report by the state Office of Budget Management.
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March 13, 2025
Colo. Senate OKs Suspending Interim Tax Committees
Two legislative interim committees addressing tax issues in Colorado, along with other interim panels, would not meet in 2025 under legislation approved unanimously Thursday by the state Senate.
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March 13, 2025
NY Bill Seeks Tax Break For Residential Green Infrastructure
New York state would provide a partial property tax abatement for owners of residential properties in New York City who undertake green infrastructure projects as part of a bill introduced in the state Senate.
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March 13, 2025
Colo. House OKs Tax Credit To Attract Sundance Film Festival
Colorado would back its current effort to attract the Sundance Film Festival to the state with a 10-year, $34 million tax credit under legislation passed Thursday by the state House of Representatives.
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March 12, 2025
Mich. Appellate Judge Pans Medical Pot Co.'s Sales Tax Claim
A Michigan Court of Appeals judge sounded skeptical Wednesday of a medical cannabis provisioning center's claim that nonbinding guidance from the state tax agency shielded it from collecting sales tax for the first year after a law regulating its type of business was enacted.
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March 12, 2025
Property Tax Can Fund Retired Cops' Insurance, Panel Says
A Michigan state appeals court on Tuesday said property taxes imposed by four municipalities to cover the cost of health insurance for retired firefighters and police officers are not illegal, finding a law established before a constitutional amendment barring new taxes without a public vote allowed taxation for broad retirement benefits.
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March 12, 2025
Digital Ad Tax Bills Filed As States Watch Maryland, Pros Say
States continue to explore taxing digital advertising services, with several filing bills or making adjustments to regulations that would permit such taxation, tax professionals said Wednesday.
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March 12, 2025
Lighting Co. Says Ill. Remote Seller Tax Rule Burdensome
An Illinois law on sourcing of sales for tax purposes places an undue burden on remote sellers, a lighting equipment wholesaler told a state tax tribunal, saying it did not have sufficient nexus with the state to justify being subject to state sales taxes.
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March 12, 2025
Ore. House Bill Seeks Income Subtraction For Tips
Oregon would allow a subtraction modification equal to a taxpayer's tipped income beginning in 2026 under a bill introduced in the state House of Representatives.
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March 12, 2025
ND Lawmakers OK Recommending Tribal Land Taxation Study
North Dakota would direct state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill passed by the state Legislative Assembly and headed to the governor.
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March 12, 2025
Md. Senate Panel OKs Digital Ad Tax Appeal Process
Assessments of Maryland's digital advertising gross revenue tax would be subject to the same administrative appeals process as most other taxes in the state under legislation passed Wednesday by the Senate Budget and Taxation Committee.
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March 11, 2025
NY Lawmakers Pitch Tax Hikes, Retaining Entity Tax Deadline
New York would raise the state's top personal and corporate income tax rates in budget plans that state lawmakers released that varied from certain elements of Gov. Kathy Hochul's budget proposal, including by eschewing Hochul's suggestion to push back the annual election date for entity-level taxes.
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March 11, 2025
With Guardrails, AI Is A Valuable Tax Tool, Tax Pros Say
Relevance of artificial intelligence in the tax world is expanding rapidly, and individuals and businesses should consider using it as long as cautions and guidelines are in place, tax professionals who have adopted the technology said Tuesday.
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March 11, 2025
12 Govs. Assert States' Sovereignty Against CTA In 5th Circ.
A dozen Republican governors, led by Georgia Gov. Brian Kemp, urged the Fifth Circuit to maintain a nationwide block of enforcement of the Corporate Transparency Act, arguing the law undermines the traditional authority states have to regulate businesses.
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March 11, 2025
Ohio High Court Orders City Tax Question To Appear On Ballot
An Ohio county board of elections disregarded state law when it stopped a city's proposed extension of an additional income tax levy from appearing on a ballot, the state Supreme Court ruled Tuesday.
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March 11, 2025
Carlton Fields Tax Ace Jumps To Trenam Law In Fla.
Florida's Trenam Law has added a past chair of the tax section of the state bar after her 25-year stint at Carlton Fields PA.
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March 11, 2025
NY High Court Judges Quiz Attys On Scope Of Information Tax
New York Court of Appeals judges wrestled Tuesday with whether a lower court correctly found that a research company's measuring of the effectiveness of advertising campaigns constituted taxable information services, with the chief judge pondering whether the ruling could render legal services taxable.
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March 11, 2025
Minn. General Revenues In Feb. $116M Ahead Of Forecasts
Minnesota's general revenue collection in February exceeded budget forecasts by $116 million, according to a report by the state Department of Management and Budget.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
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.
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State Of The States' AI Legal Ethics Landscape
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.
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8 Childhood Lessons That Can Help You Be A Better Attorney
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.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
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.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
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.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
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.
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Litigation Inspiration: Honoring Your Learned Profession
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.
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AI May Limit Key Learning Opportunities For Young Attorneys
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.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
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.
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Considering Possible PR Risks Of Certain Legal Tactics
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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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.