State & Local
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April 17, 2025
Okla. Total General Revenues Up $82M From Estimate
Oklahoma's general revenue collection from July through March outpaced forecasts by $82 million, according to a report by the state Office of Management and Enterprise Services.
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April 17, 2025
Colo. House Panel OKs Lowering Family Leave Premium
Colorado would lower the premium rate for its paid family medical leave insurance program next year under legislation passed by a state House of Representatives panel.
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April 16, 2025
NJ Tax Dept. Launches Mediation Program For Disputes
Businesses that have disputes with the New Jersey Division of Taxation will be able to consider resolving them with a new mediation program instead of going through a traditional controversy process, the division said in a bulletin.
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April 16, 2025
Ariz. Lawmakers OK Making Tax Dept. Report New Stances
Arizona would require its tax department to notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers under legislation passed Wednesday by the state House of Representatives.
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April 16, 2025
Ark. Lawmakers OK Income Tax Break For Biz Moves To State
Arkansas would create an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of a business's payroll for qualifying employees under a bill approved by state lawmakers and headed to Gov. Sarah Huckabee Sanders.
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April 16, 2025
NM Gov. Vetoes Bill Creating Quantum Facility Tax Credit
New Mexico's tax package proposing a new tax break for quantum facilities and reworking its earned income tax credit was vetoed by the governor.
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April 16, 2025
Miss. Revenue Collection Through March Sinks $18M
Mississippi's general revenue collection from July through March dropped $18 million from the total for the same period last fiscal year, the state Department of Revenue reported.
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April 16, 2025
Ohio House Bill Would Allow Biz Tax Credit For Parental Leave
Ohio employers would be able to claim a nonrefundable income tax credit for parental leave benefits offered to employees under a bill introduced in the state House of Representatives.
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April 16, 2025
Ala. House Panel OKs Remote Worker Tax Exemption
Certain workers who spend 30 days or less per year performing their duties in Alabama would be exempt from the state's income tax under a bill approved Wednesday by the state House Ways and Means Education Commitee.
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April 16, 2025
Neb. Revenue Falls $12.7M Short Of Estimate
Nebraska's general fund revenue collection from July through March totaled $12.7 million less than an estimate for the period, according to a report by the state Department of Revenue.
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April 16, 2025
NY Tax Collections In Fiscal Year Up $11B Over Previous
New York's tax collections from April through March beat last year's revenue by roughly $11 billion, the state Department of Taxation and Finance reported.
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April 16, 2025
NJ General Revenue Collection Through March Up $1.6B
New Jersey's revenue collection from July through March outpaced collections last year by $1.6 billion, the state's Department of the Treasury reported.
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April 15, 2025
CarMax's Intercompany Deals Assailed In SC Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and thus its tax burden in South Carolina, the state's tax agency told an appeals court, arguing that because of this distortion, the state was correct in requiring CarMax to use an alternative apportionment method.
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April 15, 2025
Georgia Cuts Income Tax Rates, Offers Rebates
Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.
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April 15, 2025
La. House Panel OKs Changes To Drop Shipment Sourcing
Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.
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April 15, 2025
Ind. Boosts Business Property Tax Exemption
Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.
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April 15, 2025
Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation
A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.
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April 15, 2025
Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer
A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.
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April 15, 2025
Mo. House OKs Earnings Tax Break In Opportunity Zones
Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.
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April 15, 2025
NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says
New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.
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April 15, 2025
DC Maintains, Expands Tax Exemptions For NBA, NHL Arena
The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.
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April 15, 2025
La. Panel Advances New Measure To Eliminate Inventory Tax
Louisiana voters would be offered another chance to permit local governments to eliminate inventory taxes under legislation the state House tax-writing committee approved Tuesday, less than a month after voters defeated a more comprehensive measure that included a similar proposal.
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April 15, 2025
Tenn. Delays State Tax Filing Deadlines After Storms
Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.
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April 15, 2025
La. House Panel Votes To Ban Class Suits Against Tax Agency
Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.
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April 15, 2025
Arkansas House Panel OKs Ending Sales Tax On Groceries
Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.
Expert Analysis
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.