State & Local

  • April 22, 2025

    CPAs Seek Clarity On NJ's Proposed Tax Rule For Dividends

    A CPA organization asked New Jersey's tax agency to clarify whether a provision in the state's proposed corporate tax regulations that involve dividends and deemed dividends is designed to subject certain earnings to state tax when they aren't taxed federally.

  • April 22, 2025

    NJ AG Pushes To Revive RICO Case Against Power Broker

    New Jersey urged a state appellate court to revive its sprawling racketeering indictment against Garden State power broker George E. Norcross III, politically connected attorneys and others, arguing that the trial court undertook a review that doesn't exist in criminal practice.

  • April 22, 2025

    Minnesota Senate Panel Backs Tax On University Endowments

    Minnesota would tax the growth of the endowments of higher education institutions, potentially netting more than $100 million annually in revenue, with the funds dedicated to student scholarships, under legislation advanced Tuesday by a Senate panel.

  • April 22, 2025

    LA Mayor Calls On State To Bolster Film Tax Credit

    The mayor of Los Angeles has urged California lawmakers to increase the state's funding of the film and television production tax credit to help the city compete with other states that have started offering their own tax break.

  • April 22, 2025

    Texas Mulls Sales Tax Exemption For Payment Services

    Texas would amend its sales and use tax regime to exclude payment services provided by marketplace providers from the state's definition of taxable data processing services under a bill being considered by the House Committee on Ways & Means.

  • April 21, 2025

    Mich. Plastic Co. Can Apportion City Income, Tribunal Says

    A plastic manufacturing company in Michigan can apportion its city income tax liabilities because it has an employee in another municipality and made all its sales outside the city where it's located, the state Tax Tribunal ruled.

  • April 21, 2025

    Harvard Sues Trump Admin Over $2B Funding Freeze

    Harvard University on Monday hit the Trump administration with a suit in Massachusetts federal court, escalating a high-profile battle after the government slashed more than $2 billion in funding amid allegations the elite school has failed to properly address antisemitism on its campus.

  • April 21, 2025

    Ohio Parking Garage Not Exempt From Tax, Board Says

    A parking garage owned by a public authority in Ohio but leased to a private entity isn't eligible for a property tax exemption because it's not exclusively used for public purposes, the state's Board of Tax Appeals ruled.

  • April 21, 2025

    Justices Pass On Fla. Man's Taking Claims From Tax Sale

    The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.

  • April 21, 2025

    Mont. Allows Automatic Return Of Some Unclaimed Property

    Montana granted the state's Department of Revenue authority to automatically return unclaimed property valued at $1,000 or less to its owner if certain conditions are met under a bill signed by the governor.

  • April 21, 2025

    Marketers Knock NJ Plan To Adopt MTC Web Activity Rules

    New Jersey's proposal to adopt portions of the Multistate Tax Commission's guidelines regarding the taxation of internet activities that fall outside a federal law limiting tax on income would be unlawful, a lobbying group for the direct and remote marketing industry said Monday.

  • April 21, 2025

    Colo. House OKs High-Earner Tax Hike For Meals Plan

    Colorado voters would decide whether to boost taxes on high earners to support the state's universal school meals program, and whether to let the state keep excess revenue already collected, under legislation passed Monday by the state House.

  • April 21, 2025

    NM Revenue Through Oct. Tops Forecast By $348M

    New Mexico's general fund revenue collection from July through October outpaced an estimate by $348 million, according to the state Legislative Finance Committee.

  • April 21, 2025

    Va. General Revenue Through March Up $1.2B

    Virginia's general revenue collection from July through March beat last year's collection during the same period by $1.2 billion, according to a report by the state's secretary of finance.

  • April 21, 2025

    RI General Revenue Collection Beats Estimates By $1.3M

    Rhode Island's general revenue collection from July through March exceeded estimates by $1.3 million, according to a report by the state Department of Revenue.

  • April 21, 2025

    Supreme Court Won't Hear Neb. Tribe's Tobacco Sales Dispute

    The U.S. Supreme Court won't hear two Nebraska tribal companies' bid to undo an Eighth Circuit ruling that held the state can regulate a tribally owned manufacturer's sales of cigarettes to Indigenous-owned distributors after officials attempted to apply a settlement with major tobacco companies on the Winnebago reservation.

  • April 18, 2025

    Ore. Realtors Urge Panel To Reject Fees On Vacant Homes

    Proposed legislation to allow local governments to impose fees on certain vacant homes would violate fundamental principles of property rights, Oregon Realtors told a state Senate panel.

  • April 18, 2025

    Del. House Bill Would Exempt Overtime Pay From Income Tax

    Delaware would exempt eligible workers' overtime pay from state income tax under a bill introduced in the state House of Representatives.

  • April 18, 2025

    Trump Ousts New IRS Acting Chief Days After Appointment

    The White House said Friday that President Donald Trump will appoint the U.S. Treasury Department's deputy secretary to be the acting IRS commissioner to replace a former special agent who was appointed to the role days before.

  • April 18, 2025

    Taxation With Representation: Davis Polk, Simpson Thacher

    In this week's Taxation With Representation, Global Payments Inc. buys Worldpay from GTCR and FIS, Intel Corp. sells a stake in its Altera business to Silver Lake, KKR acquires OSTTRA from S&P Global and CME Group, and Canada's Capital Power Corp. nabs two U.S. natural gas power plants.

  • April 18, 2025

    Tenn. Revenue Through March Misses Estimate By $10.5M

    Tennessee's total general revenue collection from July through March trailed a budget estimate by $10.5 million, according to a report by the state Department of Revenue.

  • April 18, 2025

    Idaho Revenues Through March Fall $144M From Forecasts

    Idaho's general fund revenue collection from July through March underperformed estimates by $144 million, according to a report by the state Division of Financial Management.

  • April 18, 2025

    Utah General Revenue Collection Through March Up $428M

    Utah's general fund revenue collection from July through March outpaced collections made during the same period last year by $428 million, the State Tax Commission said Friday in its monthly report.

  • April 18, 2025

    IRS Outlines Plan To Advance Whistleblower Program

    The Internal Revenue Service released an operating plan for its whistleblower program Friday, saying it aims to enhance the claim submission process, safeguard whistleblower information and keep whistleblowers informed on the status of their claims.

  • April 17, 2025

    NY High Court Upholds Tax On Co.'s Ad Analysis Service

    A research company's service that measures the effectiveness of advertising campaigns qualifies as a taxable information service, New York's highest court ruled Thursday, upholding a roughly $2.3 million state sales tax assessment against the business.

Expert Analysis

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

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