State & Local
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January 10, 2025
Miss. House Bill Would Exempt Some Groceries From Tax
Mississippi would exempt some food purchases from sales tax under a bill introduced Friday in the state House of Representatives.
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January 10, 2025
Colo. House Bill Seeks Database Of Tax Expenditures, Grants
Colorado would create an online database of state grant opportunities and tax expenditures such as credits under legislation introduced in the state House of Representatives.
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January 10, 2025
SD Revenues Through December Beat Forecast By $5M
South Dakota's revenue collection from July to December beat estimates by roughly $5 million, according to the state Bureau of Finance and Management.
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January 10, 2025
Colo. Bill Would Improve Sales Tax Search Engine
Colorado's sales and use tax license and exemption search engine would be made easier to use by allowing searches of a retailer's name and federal taxpayer identification number under legislation proposed in the state Senate.
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January 09, 2025
JCT Details TCJA Tax Provisions Scheduled To Expire
A report released Thursday by the Joint Committee on Taxation provided details on the numerous tax provisions implemented under the Tax Cuts and Jobs Act scheduled to expire at the end of 2025.
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January 09, 2025
Md. House Bill Seeks Special Tax On Commercial Property
Maryland would authorize local governments to establish a subclass of commercial and industrial property and impose a special tax on such property to fund transportation improvements and local education budgets as part of a bill introduced in the state House of Delegates.
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January 09, 2025
Md. House Bill Seeks Referendum To Limit State Tax Hikes
Maryland voters could vote in 2026 on whether to amend their state constitution to prohibit state tax and fee increases without a vote of the General Assembly under legislation introduced in the House.
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January 09, 2025
Ohio Revenue Through Dec. Tops Estimate By $39M
Ohio's general revenue collection from July through December beat a forecast by $39 million, according to the state Office of Budget and Management.
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January 09, 2025
Ind. House Bill Would Create Biofuel Tax Credit
Indiana would grant an income tax credit for fuel retailers' sales of higher ethanol blends, blended biodiesel and renewable diesel under a bill introduced in the state House of Representatives.
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January 09, 2025
Mo. House Bill Seeks To End Corp. Income Tax By 2029
Missouri would phase out the state's corporate income tax by 2029 under legislation introduced in the state House of Representatives.
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January 09, 2025
Ind. Senate Bill Would End Annual Assessment Adjustments
Indiana would eliminate annual adjustments to the assessed value of some real property to reflect changing values under legislation introduced in the state Senate.
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January 09, 2025
Calif. Bill Floats Sales Tax Break For Data Center Equipment
California would exempt the sale, storage and other consumption of data center equipment from state sales tax under a bill introduced in the state Senate.
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January 09, 2025
Indiana House Bill Would Abolish Property Taxes
Indiana would disallow the assessment of tangible property beginning in 2026 and end the imposition of property taxes beginning in 2027 under a bill introduced Thursday in the state House of Representatives.
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January 09, 2025
Conn. Senate Proposal Seeks Ban On Retroactive Taxes
Connecticut would ask voters to approve a constitutional amendment that would ban retroactive tax changes under a resolution introduced in the state Senate.
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January 09, 2025
Colo. Bill Seeks Confidentiality Rules For Sales Tax Probes
Colorado would implement uniform confidentiality standards to protect taxpayer information obtained in local sales or use tax investigations under legislation introduced in the state Senate.
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January 09, 2025
Ala. Revenue Collection Through Dec. Down $6M
Alabama general revenue collection from July through December underperformed collection for the same period last fiscal year by $6 million, according to a report by the state Department of Revenue.
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January 09, 2025
Ind. Senate Bill Floats Increase To Tax Deduction For Rent
Indiana would increase the state's rental payment income tax credit by $1,000 as part of a bill introduced in the state Senate.
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January 09, 2025
Conn. House Bill Seeks Overtime Pay Income Tax Exemption
Connecticut would exempt employees' earned overtime pay from income tax under a bill introduced in the state House of Representatives.
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January 09, 2025
Ariz. Bill Seeks Tax Credits For Land Taken For Border Wall
Arizona property owners would be entitled to income tax credits equal to the fair market value of land that is used by the federal government for construction of a border wall under a bill prefiled in the state House of Representatives.
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January 09, 2025
Ind. Seeks Sales Tax Break For Feminine Hygiene Products
Indiana would exempt feminine hygiene products and adult diapers from the state's sales tax as part of a bill introduced in the state House of Representatives.
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January 09, 2025
Hochul Floats Curbing Tax Breaks For PE Home Investments
New York Gov. Kathy Hochul said Thursday that she is seeking to curtail certain tax breaks for private equity firms that invest in certain residential properties, saying the policy would make more of the state's housing stock available to individual homebuyers.
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January 08, 2025
La. Revenue Dept. Stops Mailing Sales Tax Return Forms
The Louisiana Department of Revenue announced Wednesday that it will no longer mail state sales tax return forms to businesses, saying taxpayers can either file and pay the taxes electronically or download copies of the return on their own.
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January 08, 2025
ND Senate Bill Would Require Disclosure Of Any Tax Incentive
North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill the state Senate's Finance and Taxation Committee considered Wednesday.
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January 08, 2025
Madigan Denies Extorting Developers For Law Firm Business
Ex-Illinois House Speaker Michael Madigan testified Wednesday that he never wanted a Chicago alderman to leverage his chairmanship of a powerful city council committee to steer business to Madigan's law firm, saying he merely asked for introductions to developers and felt "surprise and concern" when the alderman referenced a quid pro quo deal.
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January 08, 2025
H&R Block To Pay $7M Fine In False Ad Settlement With FTC
Tax preparation giant H&R Block will pay a $7 million fine to help customers harmed by what the Federal Trade Commission called its deceptive advertising practices and make it easier for customers to downgrade to cheaper products under a settlement with the agency announced Wednesday.
Wash. Justices Won't Review $160M Seattle Property Tax Win
Seattle can keep $160 million in property taxes for waterfront improvements, after Washington's Supreme Court declined to review a lower appellate court's ruling rejecting property owners' bid to recalculate the tax to reflect the hit property values had taken from COVID-19.
Amazon Defends Pre-Wayfair Tax Stance At SC High Court
Amazon's reading of a South Carolina law concerning which businesses were required to collect and remit sales tax prior to the landmark Wayfair decision is reasonable, and the state's highest court should rely on it, the online retail giant told the South Carolina justices.
Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain
Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.
Wash. Justices Won't Review $160M Seattle Property Tax Win
Seattle can keep $160 million in property taxes for waterfront improvements, after Washington's Supreme Court declined to review a lower appellate court's ruling rejecting property owners' bid to recalculate the tax to reflect the hit property values had taken from COVID-19.
Amazon Defends Pre-Wayfair Tax Stance At SC High Court
Amazon's reading of a South Carolina law concerning which businesses were required to collect and remit sales tax prior to the landmark Wayfair decision is reasonable, and the state's highest court should rely on it, the online retail giant told the South Carolina justices.
Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain
Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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What Banking Attorneys Are Watching In The Courts In 2025
Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap.
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Federal Tax Policy To Watch In 2025
While Republicans will hold majorities in both chambers of Congress in 2025, internal party divisions and procedural hurdles could complicate the GOP's effort to renew its 2017 tax overhaul law. Here, Law360 details federal tax policy to watch this year.
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State And Local Tax Cases To Watch In 2025
From a matter concerning the taxability of a corporate stock sale to issues of apportionment and sourcing, 2025 promises to reveal a lot about state and local tax law. Here, Law360 examines state and local tax cases to watch this year.
Expert Analysis
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
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.
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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.
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The Right Direction Is South: SALT In Review
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.
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6 Changes I Would Make If I Ran A Law School
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.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
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.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
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.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
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.