State & Local

  • 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.

  • November 05, 2024

    Montana General Revenues Through Oct. Down $6M

    Montana general revenue collection from July through October fell roughly $6 million compared with the same period in the last fiscal year, according to the state Department of Revenue.

  • November 05, 2024

    Florida Net Revenue Through Sept. Beats Estimate By $226M

    Florida's net revenue collection from July through September beat revenue estimates by $226 million, according to a report by the state Office of Economic and Demographic Research.

  • November 05, 2024

    Iowa Net Receipts Through Oct. Drop $6M From Last Year

    Iowa net receipts from July through October fell $6 million from the total for the same period last fiscal year, according to the state Legislative Services Agency.

  • November 05, 2024

    Calif. OTA Says Ga. Biz Owner Owes Income Tax

    A Georgia resident is required to file and pay taxes on California income from a company he partly owned, the California Office of Tax Appeals ruled Tuesday, sustaining the findings of the state Franchise Tax Board.

  • November 05, 2024

    Ohio House Bill Would Eliminate Income Tax On OT Wages

    Ohio would exempt overtime wages from the state's personal income tax under a bill filed in the state House of Representatives.

  • November 05, 2024

    On The Ground: How Attorneys Safeguarded The Election

    Attorneys worked tirelessly Tuesday to support citizens and election workers on the final day of voting in one of history's most contentious presidential contests.

  • November 04, 2024

    Fla. Judge Denies Bid To Halt Repeal Of Homeless Tax Idea

    A Florida state court judge has denied a bid to stop the repeal of a Miami Beach tax proposal placed on the ballot to pay for homeless services days before the general election Tuesday, citing the court's inability to "second-guess" a political decision made by a legislative body.

  • November 04, 2024

    Conn. Justice Warns Against 'Amelia Bedelia' Tax Law Reading

    Whether a Connecticut judge properly restored a batch of tax appeals after dismissing them could center on the meaning of the word "may," a state Supreme Court justice said Monday, while also cautioning against an "Amelia Bedelia" approach to statutory construction, citing a children's book character known for her hyper-literalism.

  • November 04, 2024

    DC Makes Housing Tax Break Competitive Process Permanent

    The District of Columbia made permanent its temporary authorization of a competitive process for tax abatements for housing developments under legislation signed by the mayor, though the measure is subject to congressional review before it becomes law.

  • November 04, 2024

    Colo. Urges Appeals Court To Toss Netflix Sales Tax Ruling

    Netflix subscriptions in Colorado are tangible personal property subject to sales tax under long-standing state law, the state tax department told an appeals court, urging it to reverse a trial court ruling.

  • November 04, 2024

    Ark. Revenue Outpaces Estimate By $23M Through Oct.

    Arkansas' net general revenue fund collection from July through October surpassed a forecast by roughly $23 million, according to a report released Monday by the state Department of Finance and Administration.

  • November 04, 2024

    Texas Revenues Through Oct. Up 2.6% From Last Year

    Texas' net revenues collection from September through October outpaced last year's total for the same period by 2.6%, according to a report from the state comptroller's office.

  • November 04, 2024

    Ohio Tax Dept. Floats Updated Regs For Depreciable Assets

    Ohio would clarify that taxpayers don't need to file a claim for a property tax deduction for every tax return in which business property assets are included at a depreciated value under regulatory updates proposed by the state Department of Taxation.

  • November 01, 2024

    Colo. Gov. Proposes Tax Credit To Woo Sundance Festival

    Colorado Gov. Jared Polis wants the state to offer a new tax credit to lure the annual Sundance Film Festival, he said Friday in a presentation of his proposed $46.1 billion state budget for fiscal year 2025-26.

Expert Analysis

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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