State & Local
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January 14, 2025
Ark. House Bill Would Exempt Menstrual Products, Diapers
Arkansas would exempt menstrual products, diapers and breastfeeding equipment from state sales and use tax under a bill introduced in the state House of Representatives.
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January 14, 2025
Ariz. House Bill Floats Income Tax Exemption For Tips
Arizona would allow an individual income tax exemption for earnings from tips under a bill filed in the state House of Representatives.
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January 14, 2025
Ind. Senate Bill Would Bolster Homestead Deduction
Indiana would increase its homestead exemption and reform the school district referendum process in line with a proposal put forward by the state's new governor under a bill introduced Tuesday in the state Senate.
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January 14, 2025
Ind. House Bill Seeks Full Tax Exemption For Biz Property
Indiana would phase in a business personal property tax exemption for equipment placed into service from this year and totally exempt personal property from taxation starting in 2030 under a bill introduced in the state House of Representatives.
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January 14, 2025
Ark. Proposes Amendment To Create Taxpayer Bill Of Rights
Arkansas would amend the state constitution to create a taxpayer bill of rights under a joint resolution introduced in the state House of Representatives.
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January 14, 2025
Calif. Revenues Through Dec. Up $8B Over Forecast
California's total revenues from July through December beat estimates by roughly $8 billion, according to a memo from the state controller.
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January 14, 2025
Ore. House Bill Seeks $9 Income Surtax For Emergency Prep
Oregon would impose a $9 annual surtax on most residents to fund emergency preparedness and resiliency under legislation introduced in the state House of Representatives.
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January 14, 2025
Feds Ask 2 Years For Ex-Pol On Tax, Pandemic Aid Charges
A former Massachusetts state senator should spend two years in prison after being convicted of illegally obtaining unemployment assistance and filing a false tax return, the federal government argued, citing the "greed" at the heart of the politician's conduct.
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January 13, 2025
On Cross, Madigan Says He Merely Helped Job-Seekers
Former Illinois House Speaker Michael Madigan distanced himself Monday from political allies who prosecutors say bribed him for jobs and other benefits, saying his recommendations were just that, and that he thought he was effective in shutting down a former alderman's quid pro quo suggestion.
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January 13, 2025
PepsiCo Created Shell Co. To Avoid Taxes, Ill. Court Says
PepsiCo operated a shell company as part of a scheme that resulted in its Illinois income tax bill for its Frito-Lay unit being deficient nearly $10.9 million, a state circuit court ruled.
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January 13, 2025
Ex-Cook County Assessor Officer Hit With Bribery Charges
A chief hearings officer for former Cook County Assessor Joseph Berrios' office accepted bribes, including from a law firm's tax consultant, when handling a property assessment appeal, a new lawsuit in Illinois federal court alleges.
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January 13, 2025
Youngkin Would Nix Va. Car Tax, State Taxes On Tips
Virginia would give a credit to some residents for car tax payments, get rid of the tax on tips and extend a higher standard deduction into next year under a proposal outlined Monday by Republican Gov. Glenn Youngkin.
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January 13, 2025
Calif. Extends Tax Deadlines In LA Amid Wildfires
Los Angeles County taxpayers will have an extended deadline to file and pay taxes amid the county's wildfires, Democratic Gov. Gavin Newsom said Monday.
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January 13, 2025
Ore. Tax Court Says No Depreciation On Residences
The owners of a pair of Oregon residences were denied depreciation deductions against their state income taxes because they did not demonstrate that the homes were income-producing properties, the state tax court said.
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January 13, 2025
Ind. Senate Bill Seeks Pass-Through Income Tax Exclusion
Indiana would allow pass-through entities to exclude a resident direct owner's share of adjusted gross income tax that is subject to individual income tax in another state, under a bill introduced Monday in the state Senate.
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January 13, 2025
Md. Bill Allows Tax Payment Plans For Incarcerated People
Maryland taxpayers who are incarcerated or were formerly incarcerated would be eligible for installment plans for tax liabilities under a bill introduced in the state Senate.
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January 13, 2025
Ore. Court OKs Farm Tax Break For Landfill, Corn Maze
Portions of property in a farming operation used for a corn maze and for a landfill that was part of a remediation effort are eligible for a special agricultural property tax assessment, the Oregon Tax Court ruled.
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January 13, 2025
Ind. Bill Floats Investment Partnership Income Sourcing Rules
Indiana would provide a definition of investment partnerships in the state's income tax law and establish rules for sourcing the adjusted gross income of such partnerships under a bill introduced Monday in the state Senate.
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January 13, 2025
Ind. Gov. Takes Aim At Property Taxes
Indiana's governor signaled that he planned to tackle rising property taxes and the state's tax regime, saying in his inaugural address Monday that his newly sworn-in administration was going to "give it one good shot."
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January 13, 2025
Ind. Bill Seeks To Eliminate Tax On Adjusted Gross Income
Indiana would eliminate the state's adjusted gross income tax on both people and corporations, as well as offset resulting revenue reductions by changing the state gross retail tax, under a bill introduced Monday in the state House of Representatives.
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January 13, 2025
Ind. Bill Would Restrict Property Tax Referendum Placement
Indiana would limit when school corporations may place referendums authorizing certain property tax levies on a ballot to general elections, under a bill introduced Monday in the state House of Representatives.
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January 13, 2025
The Tax Angle: GOP Lawmakers Grapple With TCJA Renewal
From a look at Congress setting parameters for consideration of legislation to renew the GOP's 2017 tax overhaul law to other upcoming tax action in the House and Senate, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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January 13, 2025
Ind. Senate Bill Seeks To Cap Local Property Tax Hikes
Indiana would not allow a political subdivision to increase its property tax levy if there is not an increase in the subdivision's assessed value under a bill introduced Monday in the state Senate.
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January 13, 2025
Tax-Exempt Regs Should Cover Trust Payments, Tribes Say
Five tribal leaders told the U.S. Treasury Department on Monday that trust payments distributed to members, including those issued to minors and special-needs individuals, should be included among the tribal welfare benefits that recent proposed rules would exempt from federal income taxes.
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January 13, 2025
Mich. Creates Research And Development Tax Credits
Michigan is offering a research and development tax credit up to $2 million for qualifying expenses under bills signed by Gov. Gretchen Whitmer on Monday.
Expert Analysis
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.