State & Local

  • April 29, 2024

    Ex-COO Of Mo. Charity Gets 3 Years For Bribing Officials

    The former chief operating officer of a Missouri-based healthcare charity was sentenced to three years in prison Monday after admitting she and her husband, the charity's ex-chief financial officer, conspired to bribe elected officials in Arkansas, according to Missouri federal court documents.

  • April 29, 2024

    Calif. Senate OKs Eased Rules For SALT Cap Workaround

    California would ease payment requirements for eligible business owners seeking to pay an elective pass-through entity tax to get around the federal cap on state and local tax deductions under a bill that passed the state Senate.

  • April 29, 2024

    Pa. Retirement Home Wants Ed Board Tax Challenge Nixed

    The nonprofit owner of a retirement community in a suburb of Pittsburgh has filed a lawsuit against the local school board claiming that the board violated a soon-to-expire payment in lieu of taxes, or PILOT, agreement that was brokered almost 15 years ago.

  • April 29, 2024

    Colo. House OKs Sales Tax Break For Modular Homes

    Modular and manufactured homes would be completely exempt from Colorado sales and use taxes under legislation passed Monday by the House of Representatives that also amends some tax credits and eliminates several unused ones.

  • April 29, 2024

    Ind. Co. Rightly Denied Additional Refund, Tax Dept. Says

    An Indiana manufacturing company was correctly denied an additional sales tax refund for safety equipment and service contracts for computer software, according to a decision by the Department of Revenue.

  • April 29, 2024

    Colo. House OKs Agricultural Stewardship Tax Credits

    Colorado farms and ranches using certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation passed Monday by the state House of Representatives.

  • April 29, 2024

    Wyo. Revenue Outpaces Forecast By $69M Through March

    Wyoming general fund revenue through March exceeded a budget forecast by $69 million, according to a semiannual report by the state Consensus Revenue Estimating Group.

  • April 29, 2024

    Maine March Revenue Beats Budget Forecast By $20M

    Maine net revenue collections from July through March was up $20.46 million from budget forecasts, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 29, 2024

    Kan. Lawmakers Approve 10-Year Film Tax Credit Package

    Kansas would create a 10-year income and sales tax incentive program for filmmakers under legislation approved Monday by the state House of Representatives that now heads to the governor.

  • April 29, 2024

    Minn. Tax Court Won't Change Medical Building Value Boost

    The Minnesota Tax Court said it correctly increased the valuation of a medical building, rejecting the building owner's arguments that it improperly applied valuation approaches to the property in a previous decision.

  • April 26, 2024

    10th Circ. Says Colo. Tax Ballot Law Doesn't Compel Speech

    A Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech, the Tenth Circuit said Friday, rejecting a conservative group's bid to block the law.

  • April 26, 2024

    Mich. Biz Groups Can't Block Corporate Transparency Act

    A Michigan federal judge denied a group of small businesses immediate relief from the reporting requirements of a federal anti-money laundering law but voiced concerns about the law's privacy implications in a Friday bench ruling. 

  • April 26, 2024

    Kan. Clarifies Tax Imposed On Pass-Through Entity Income

    Kansas will impose the state's top individual income tax rate on the owners of eligible pass-through entities that elect to be taxed at the entity level under clarifying legislation signed by the governor.

  • April 26, 2024

    Neb. To Charge Excise Tax On Electricity For EVs

    Nebraska will exempt electricity for vehicles from sales and use tax beginning in 2025 and will then impose an excise tax on the electricity beginning in 2028 under a law signed by the governor.

  • April 26, 2024

    Colo. House OKs Lower Age For Historic Structure Tax Credit

    Colorado would reduce the age requirement for the properties eligible for the state's historic structures tax credit, postpone its sunset and make other changes under legislation approved by the state House on Friday.

  • April 26, 2024

    Colo. House OKs Land Cleanup Tax Credit Extension

    Colorado would extend its income tax credit for certain environmental remediation of contaminated property for five years under legislation approved Friday by the House of Representatives.

  • April 26, 2024

    The Week In Trump: Tabloid Testimony, High Court Drama

    Donald Trump and his attorneys have been fighting high-stakes legal battles on several fronts as they grappled with a criminal hush money trial in Manhattan, argued at the U.S. Supreme Court for presidential immunity and tried to quash criminal election interference-related charges in Georgia.

  • April 26, 2024

    Colo. House OKs Film Production Tax Credit Extension

    Colorado would extend through 2031 its film production tax credit, now set to end this year, and make other changes to the credit under legislation approved Friday by the House.

  • April 26, 2024

    Neb. To Allow Tax Breaks For Relocated Workers

    Nebraska will provide new tax credits for workers who relocate to the state and for employers who hire them under legislation signed into law by the governor.

  • April 26, 2024

    Ga. To Require Sharing Budget Reports With All Lawmakers

    Georgia will require the budget offices of the state House of Representatives and Senate to share the governor's budget report with all state lawmakers under a bill signed by Republican Gov. Brian Kemp.

  • April 26, 2024

    Neb. To Provide Film Tax Credit, Diaper Exemption

    Nebraska will create a film production tax credit, provide a tax exemption for diapers, expand a sales and use tax exemption for nonprofit entities and establish or expand other credits under legislation signed into law by the governor.

  • April 26, 2024

    Philly Mayor Creates Property Assessment Task Force

    Philadelphia will designate a task force to study and address inequities in the city's residential property tax assessments, the mayor announced Friday.

  • April 25, 2024

    Expedia Urges Minn. Sens. To Reject Local Lodging Tax Plan

    Expedia and some Republican lawmakers urged a Minnesota Senate panel Thursday to reject legislation that would apply local lodging taxes to the fees charged by booking companies beyond room costs, arguing the taxes would be unfair and complicate compliance.

  • April 25, 2024

    Neb. To End Individual, Corp. Tax Break For Scholarship Gifts

    Nebraska will eliminate a recently enacted individual and corporate income tax credit for monetary contributions to scholarship-granting organizations and instead set aside state money to directly fund scholarships under a bill signed by the governor.

  • April 25, 2024

    Neb. To Require County Tax Roll Corrections Upon Final Order

    Nebraska county clerks or assessors will be required to correct tax rolls and property assessments when an administrative body or court gives a final order, under a bill signed by the governor.

Featured Stories

  • Law360 Revenue Report Map Tracks Health Of State Coffers

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    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.

  • Dispute Over Taxing Business Inputs Snares Va. Lawmakers

    Maria Koklanaris

    Whether businesses should be taxed as they move products through the supply chain has been vexing for those following tax policy, but the issue is garnering far more attention as it heads to the forefront of the Virginia budget process.

  • Trump's Trial Is Unprecedented. Attys On Juries? Not So Much

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    With two BigLaw attorneys tapped for the jury box in Donald Trump's first-in-history criminal case, Law360 spoke to trial vets who said their own experience in this tables-turned situation shows lawyers can make for highly engaged jurors under the right circumstances.

Expert Analysis

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.