State & Local

  • March 20, 2025

    Minn. Bill Seeks Tax Credit For Corp. HQ Investments

    Minnesota would create a refundable corporate franchise tax credit for large companies that have headquarters or similar facilities in the state and make certain investments under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Miss. Revenue Collection Through February Up $4M

    Mississippi's general fund revenue from July through February outpaced collections made during the same period last year by $4 million, according to a report by the state Department of Revenue.

  • March 20, 2025

    Minn. Bill Seeks Millionaire Tax To Offset Medicaid Cuts

    Minnesota would create a new tax bracket for individual income above $1 million and set the tax rate at a level to offset estimated changes in federal Medicaid funding under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    Minn. Senate Bill Would Require Franchise Tax Info Disclosure

    Minnesota would require disclosure of corporate franchise tax information for certain large companies under legislation introduced Thursday in the state Senate.

  • March 20, 2025

    ND Directs Lawmakers To Consider Tribal Land Tax Study

    North Dakota directed 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 signed by the governor.

  • March 19, 2025

    La. Top Court Tosses Lawsuit Seeking To Block Tax Overhaul

    The Louisiana Supreme Court dismissed a lawsuit from a group of state residents to halt a referendum that, if approved, would allow for a state constitutional change to carry out an overhaul of the state's tax regime.

  • March 19, 2025

    Comerica Awarded Interest On $11M Mich. Tax Credit Win

    Comerica is entitled to interest on a nearly $11 million business tax refund it received following the Michigan Supreme Court's upholding of transfers of tax credits that occurred during a merger, the state Tax Tribunal ruled.

  • March 19, 2025

    NC Gov. Wants To Freeze Some Tax Cuts, Institute Others

    North Carolina would maintain its current corporate income tax rate of 2.25%, the lowest among the 44 states with such a tax, rather than continuing to phase it out, under a Wednesday biennium budget proposal from new Gov. Josh Stein.

  • March 19, 2025

    Ohio Tax Board OKs Regs To Streamline Appeal Resolution

    The Ohio Board of Tax Appeals amended regulations to clarify its authority to issue orders in response to several common, rarely contested types of filings and streamline the resolution of tax disputes in such cases, according to a final rule.

  • March 19, 2025

    Colo. Senate OKs Lowering Family Leave Premium

    The premium rate for Colorado's paid family medical leave insurance program would dip and a benefit for parents of newborns in intensive care would increase under a bill passed Wednesday by the state Senate.

  • March 19, 2025

    Colo. Senate OKs Dropping Some Revenue From TABOR Limit

    Revenue received by Colorado from damage awards and certain property sales would be excluded from the revenue limit in the state's Taxpayer's Bill of Rights under legislation passed Wednesday by the state Senate.

  • March 19, 2025

    Tax On Services In Proposed Minn. Budget Hits Opposition

    Minnesota business groups criticized on Wednesday a provision in the governor's budget proposal to expand the state sales tax to certain accounting, banking and legal services, telling a state Senate committee that it would hurt heavily taxed residents even more.

  • March 19, 2025

    Mo. Auditor Faults State For Lack Of Cannabis Tax Probes

    Missouri's state auditor faulted the state Department of Revenue for not auditing any cannabis tax returns since sales of medical cannabis began in 2020, saying the tax agency failed to establish a robust compliance environment for the filings.

  • March 19, 2025

    Ala. Bill Seeks To Regulate, Tax Cannabinoid Products

    Alabama would impose a 6% tax on cannabinoid product sales beginning in 2026 under a bill introduced in the state Senate.

  • March 19, 2025

    NC Tax Revenue Collection Through February Up $707M

    North Carolina's total revenue collection from July through February exceeded last year's collection during the same time period by $707 million, according to a report by the Office of the State Controller.

  • March 19, 2025

    Law360 Announces The Members Of Its 2025 Editorial Boards

    Law360 is pleased to announce the formation of its 2025 Editorial Advisory Boards.

  • March 19, 2025

    Tenn. Revenues Through February Up $23M From Estimates

    Tennessee's total revenue collection from July through February beat budget estimates by $23 million, according to a report from the state Department of Finance and Administration.

  • March 19, 2025

    Idaho Allows Tax Records Sharing To Combat Benefits Fraud

    Idaho authorized the state's tax commission and Department of Health and Welfare to share state individual income tax return records to investigate suspected fraud related to public assistance benefits applications under a bill signed by the governor.

  • March 19, 2025

    Hawaii Senate Panels OK Tax On Reward Points Bookings

    Hawaii would impose a $20-a-night transient accommodations tax on bookings made with reward points under a bill passed by two Senate committees. 

  • March 19, 2025

    Miss. Senate Passes Income Tax Cut With Revenue Triggers

    Mississippi's latest tax reform package seeks to tie income tax rate decreases to future revenue surpluses under an amended bill passed by the state Senate, countering the state House of Representative's original proposal to outright eliminate the tax after 10 years.

  • March 19, 2025

    Wyo. Prescribes Order For Applying Property Tax Breaks

    Wyoming established an order in which property tax exemptions should be applied when multiple exemptions apply to the same property under a bill signed by the governor.

  • March 18, 2025

    Mich. House OKs Permanent Automatic Income Tax Rate Cut

    Michigan would lower its income tax rate back down to where it was in 2023 and make the tax cut permanent, unless the Legislature voted to change it, under a bill the state House of Representatives passed Tuesday.

  • March 18, 2025

    Verizon Seeks $24.7M Refund In Challenge To Fla. Tax Rules

    A Florida regulation that determines the tax treatment for certain receipts from telecommunications companies unconstitutionally burdens interstate commerce and taxes activity that occurs in other states, Verizon argued to a state court in protesting a $24.7 million Florida tax refund denial.

  • March 18, 2025

    Microsoft Cost-Share Receipts Tax Fight Sent To Trial In Mich.

    Microsoft's challenge to Michigan's tax treatment of its cost-sharing agreement receipts is headed to trial after the state's tax tribunal said more proceedings are necessary to determine whether the ownership of the intellectual property in dispute is divided between the company and its affiliates.

  • March 18, 2025

    Biz Groups Pan Corporate Tax Info Disclosure In Minn. Bill

    Business groups criticized Tuesday a provision in a Minnesota omnibus tax package that would require disclosure of the tax information of many large corporations, saying it would violate those companies' privacy and hurt the state economically.

Expert Analysis

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

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