State & Local

  • 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

    Cleveland Ends Appeal Attempting To Tax Pa. Remote Worker

    The city of Cleveland moved to dismiss Thursday its appeal of a lower court's order finding it couldn't impose municipal income tax on a Pennsylvania resident working remotely, handing her the win and essentially ending the matter.

  • 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.

  • April 25, 2024

    Nev. Sales Tax Revenue In Jan. Rises $23.8M From Last Year

    Nevada brought in $23.8 million more in sales tax revenue in January than in the same month last year, the state Department of Taxation said in a monthly report.

  • April 25, 2024

    Ore. Tax Court Rejects Lowe's Valuation Reduction Arguments

    A Lowe's home improvement store was properly valued by comparing the sales values for occupied big box home improvement stores, the Oregon Tax Court said in a pair of rulings. 

  • April 25, 2024

    Tenn. Lawmakers OK Corp. Tax Cut Plan, $1.6B In Rebates

    Tennessee lawmakers approved Thursday a compromise franchise tax reform bill allowing nearly $1.6 billion in rebates for three years of past payments after a conference committee broke a House-Senate impasse on the scope of the measure.

  • April 25, 2024

    Va. Tax Head Denies Man Credit For Calif. Tax Paid

    A Virginia resident who moved to California can't claim a credit for income tax paid to California on his Virginia return, the Virginia tax commissioner ruled.

  • April 25, 2024

    ND General Revenue Collection Up $212.7M From Estimates

    North Dakota's general revenue collections from July through March were up $212.7 million over projections, according to a report from the state's Legislative Council.

  • April 25, 2024

    Idaho Revenue Through March Up $149M From Forecasts

    Idaho's general revenue from July through March is up $149 million over budget estimates, according to a report from the state Division of Financial Management.

  • April 25, 2024

    Treasury Finalizes Rules On Sales Of Green Energy Credits

    The U.S. Department of the Treasury released final rules Thursday to facilitate the sale or transfer of clean energy tax credits by project owners under a new way to monetize the incentives created by the 2022 landmark climate law.

  • April 24, 2024

    Calif. Digital Ad Tax Bill Passes Privacy Committee

    California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that passed out of a committee.

  • April 24, 2024

    Iowa House Advances Ballot Question Toward Flat Income Tax

    Iowa would require a flat individual income tax and would prohibit a graduated income tax under a proposed amendment to the state constitution that was passed as a resolution in the House of Representatives.

  • April 24, 2024

    Mich. House Bill Aims To Shield Info In Tax Tribunal Cases

    Michigan would establish a process for parties to request that certain information, including trade secrets, financial information and personal information, remain confidential during proceedings before the state tax tribunal under a bill introduced in the state House of Representatives.

  • April 24, 2024

    Va. Income Tax Applies To Man Paying A Mortgage In State

    A Virginia man who moved to another state is still domiciled in Virginia after he failed to abandon his home, the state tax commissioner ruled. 

  • April 24, 2024

    Kaiser Wins $6.7M Real Estate Tax Refund Linked To Nonprofit

    A split Washington appeals panel said that the Kaiser Foundation Health Plan of Washington was entitled to a $6.7 million real estate excise tax refund levied after its acquisition of the nonprofit Group Health Cooperative, reversing a trial court.

  • April 24, 2024

    Texas Proposes Small Biz Definition To Online Sourcing Regs

    Texas would again revise its administrative rules on sourcing sales and use taxes from online sellers to include definitions for small businesses and microbusinesses as part of a new rule proposed by the state comptroller's office.

  • April 24, 2024

    Philly Tells Justices To Skip Review Of Tax Credit System

    A Philadelphia resident's claims that the city illegally refused to provide her a tax credit for her state income taxes paid to Delaware doesn't warrant U.S. Supreme Court review because case law on the related constitutional issues is thin, the city argued Wednesday.

  • April 24, 2024

    Kan. Gov. Vetoes Tax Omnibus, Asks For Lower Tax Rates

    A bill that would have altered Kansas' income tax brackets, decreased its bank privilege tax, exempted the first $100,000 of a residential property's appraised value and exempted Social Security income was vetoed by the governor Wednesday.

  • April 24, 2024

    Hawaii High Court Affirms Timeshare Property Tax Is Legal

    Timeshares in Maui County, Hawaii, were properly taxed using a timeshare property classification because the classification is both constitutional and in line with the county's code, the state Supreme Court affirmed.

  • April 24, 2024

    Va. Tax Commissioner Rules Old Assessments Still Collectible

    A Virginia taxpayer is liable for individual income tax assessments issued more than a decade ago because the state tax department initiated collection actions within the applicable statute of limitations, the state tax commissioner ruled.

  • April 24, 2024

    Ariz. General Revenue Collections Up $128M From Forecasts

    Arizona's general fund revenues from July through March were $128 million over budget forecasts, the state's Joint Legislative Budget Committee reported.

  • April 24, 2024

    NY's Housing Incentives, Protections Draw Mixed Reviews

    The housing provisions in New York's recently approved $237 billion budget, which includes new tax incentives for developers and increased legal safeguards for tenants facing evictions, received varied reactions from attorneys, housing organizations and lobbyists as they digest all the details.

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

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