State & Local

  • May 07, 2025

    La. House OKs Plan To Let Parishes Scrap Inventory Taxes

    Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.

  • May 07, 2025

    Ala. Restricts Extensions Of Tax Exemptions To Localities

    Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.

  • May 07, 2025

    Iowa General Fund Receipts Through April Down $529M

    Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.

  • May 07, 2025

    Mass. Tax Revenue Through April Up $1.9B From Estimate

    Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.

  • May 07, 2025

    Arizona Extends Forest Gear Sales Tax Break

    Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.

  • May 07, 2025

    NY Assembly Bill Seeks Tax Credit For Cannabis Processors

    New York would establish a tax credit for eligible cannabis processors under a bill introduced in the state Assembly.

  • May 06, 2025

    Actor Voight, Film Biz Adviser To Trump, Floats Tax Incentives

    Actor Jon Voight, whom President Donald Trump tapped as an adviser on the Hollywood film industry, told Trump that tax incentives, international treaties and limited tariffs could revitalize production, while California Gov. Gavin Newsom separately floated a $7.5 billion federal film tax credit, according to statements shared Tuesday with Law360.

  • May 06, 2025

    Tenn. Will Tax Vapor Products At 10% Of Wholesale Price

    Tennessee will add vapor products to its taxable tobacco products and impose a 10% tax on their wholesale price under a bill signed by the governor. 

  • May 06, 2025

    Tenn. Allows Excise Tax Add-Backs From Federal Deductions

    Payers of Tennessee excise tax can add back amounts taken as federal income deductions to their net earnings in the state under a bill signed by the governor. 

  • May 06, 2025

    Vermont Revenue Grows By $177M Through March

    Vermont's total general fund revenue from July through March outpaced last fiscal year's collection for that period by $177 million, according to the state Agency of Administration.

  • May 06, 2025

    4th Circ. Prods Maryland On Digital Ad Tax Constitutionality

    The Fourth Circuit questioned Tuesday the constitutionality of a provision of Maryland's digital advertising tax, asking the state comptroller to explain the state's legitimate interest in barring certain communications to customers by the companies paying the tax.

  • May 06, 2025

    Ark. Revenues Through April Up $52M From Forecast

    Arkansas' net revenue collection from July through April outperformed forecasts by $52 million, according to a report by the state Department of Finance and Administration.

  • May 06, 2025

    Alabama Net Tax Collections Through April Up $184M

    Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.

  • May 06, 2025

    Texas Net Revenues Through April Up 4% From Last Year

    Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.

  • May 06, 2025

    ND Provides Tax Credit For Employer Child Care Contributions

    North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.

  • May 06, 2025

    Ind. Extends Data Center Tax Break To Quantum Computing

    Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.

  • May 05, 2025

    Calif. Resident Wins Tax Refund After Storm Extension

    A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row

    The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.

  • May 05, 2025

    California REIT Co-Founder Owes $1M In Tax, OTA Says

    A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    AT&T Drops Challenge To NJ's Denial Of $78.5M R&D Credit

    An AT&T entity has moved to drop its protest of New Jersey's denial of its attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, according to a state tax court filing.

  • May 05, 2025

    Calif. Couple Lose Tax Fight Over Out-Of-State Credits

    The California Franchise Tax Board correctly reduced the amount of out-of-state tax credits it allowed a couple to claim, the state's Office of Tax Appeals ruled, saying they failed to provide evidence to the contrary. 

  • May 05, 2025

    Trump Admin Defends Tariff Power In Toy-Makers' Challenge

    President Donald Trump's administration urged a D.C. federal court to deny a request by toy companies to halt global tariffs, arguing the government is authorized to impose trade measures under the International Emergency Economic Powers Act.

  • May 05, 2025

    Hawaii Legislature OKs Increase To Transient Lodging Tax

    Hawaii would increase its transient accommodation tax and use the additional revenue to fund climate change mitigation efforts in the state under a bill passed by the Legislature and sent to the governor.

  • May 05, 2025

    Fla. Voters To Decide On Property Tax Exemption For Ag Land

    Florida will have voters decide via a statewide ballot measure during the state's next general election on a proposed amendment to the state constitution to exempt property on designated agricultural land from taxes under a House joint resolution approved by lawmakers.

  • May 05, 2025

    Colo. Senate Approves Employee Biz Ownership Tax Breaks

    Colorado would allow new tax breaks, including a $1 million state income tax deduction, to promote employee ownership of businesses under legislation the state Senate approved Monday.

Expert Analysis

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

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