State & Local
-
May 13, 2025
House Panel Clears $3.8T Extension of 2017 Tax Overhaul Law
The House Ways and Means Committee voted along party lines early Wednesday to approve a $3.8 trillion tax bill that would make permanent many of the tax cuts for businesses and individuals enacted in President Donald Trump's first term.
-
May 13, 2025
CarMax Says SC Failed To Justify Apportionment Change
South Carolina's tax agency did not prove that CarMax used intercompany transactions to distort an entity's business activity and its state tax burden, the company told an appeals court, arguing that the state was wrong to make CarMax use an alternative apportionment method.
-
May 13, 2025
Ohio Justices Pan Denial Of Tax Break For Farm Vehicle
Several Ohio Supreme Court justices sounded critical Tuesday of the state tax agency's argument that a timber farming business owed use tax on its purchase of a Mercedes-Benz vehicle that the owner testified was mostly used to help workers treat the land.
-
May 13, 2025
Minn. Sens. Advance Social Media Tax, Ditch Film Credit Cut
A Minnesota tax package that includes a proposed excise tax on social media data collection is headed to the full state Senate for consideration after a committee removed a provision Tuesday that would have cut the state's film production tax credit.
-
May 13, 2025
Pa. Sens. Reject Bill To Legalize Pot Through State-Run Shops
A Pennsylvania Senate committee on Tuesday voted to reject a bill to legalize adult-use marijuana and regulate its sale via state-run stores.
-
May 13, 2025
Pot Dispensary Asks Mo. High Court To Block County Taxes
In incorporated areas of Missouri counties, a municipality's imposition of a 3% sales tax on adult-use cannabis supersedes a county's ability to impose its own additional tax, a dispensary told the Missouri Supreme Court during oral arguments Tuesday.
-
May 13, 2025
Ala. Will Lower State Sales And Use Tax Rate On Groceries
Alabama will lower the state sales and use tax rate on groceries from 3% to 2% starting next fiscal year under a bill signed by the governor.
-
May 13, 2025
Ariz. County Will Ask Voters To Extend Local Jail Tax 20 Years
Maricopa County, Arizona, will ask voters to extend the existing 0.2% jail facilities excise tax for 20 years with the approval of a countywide ballot measure under a bill signed by the governor.
-
May 13, 2025
La. April Revenues Drop $169M From Last Year
Louisiana general revenue collection in April trailed last year by $169 million, according to a report by the state Department of Revenue.
-
May 13, 2025
Idaho Revenues Through April Down $55M From Forecasts
Idaho's general fund revenue collection from July through April trailed estimates by $55 million, the state Division of Financial Management reported.
-
May 13, 2025
Minn. Revenue Tops Forecast By $391M In April
Minnesota general fund revenue in April exceeded an estimate by $391 million, the state Department of Management and Budget reported.
-
May 13, 2025
Ore. Panel OKs State Tax Court's Standing For Associations
Oregon associations and other organizations, in addition to aggrieved individuals and businesses, could seek relief in the state tax court under legislation approved by a Senate panel.
-
May 13, 2025
Ala. To Exempt Menstrual Products, Diapers From Sales Tax
Alabama will exempt menstrual products, maternity clothing, diapers and baby supplies from state sales and use tax under a bill signed by the governor.
-
May 12, 2025
Feds Say Tribal Tariff Dispute Must Stay In US Trade Court
The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.
-
May 12, 2025
Texas Voters To Decide On Prohibiting Tax On Capital Gains
Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.
-
May 12, 2025
Gunster Tax Ace Jumps To Spencer Fane In Tampa
Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.
-
May 12, 2025
Ga. General Fund Receipts Through April Up $312M
Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.
-
May 12, 2025
GOP Floats $30,000 SALT Cap, Renewed R&D Credit
House Ways and Means Republicans proposed a $30,000 state and local tax deduction cap and a renewed research and development credit in updated legislation to extend their 2017 tax overhaul law, which the committee plans to consider Tuesday.
-
May 12, 2025
Biz Groups Back Bill To Expand FDII Tax Benefits
A coalition of business lobbying groups has thrown its weight behind proposed legislation that would expand tax breaks for domestically held intellectual property, saying the changes would build on the goals of the 2017 federal tax overhaul.
-
May 12, 2025
Ind. Revenue Through April Falls $51M Short Of Estimate
Indiana's general fund revenue from July through April underperformed an estimate by $51 million, according to a report by the state Budget Agency.
-
May 12, 2025
Calif. Total Receipts Through April Beat Forecasts By $5.6B
California's total receipts from July through April outpaced forecasts by $5.6 billion, according to a report by the State Controller's Office.
-
May 12, 2025
Arizona Creates Process To Identify Unclaimed Digital Assets
Arizona established a process and criteria for determining if digital assets may be deemed abandoned property that must be delivered to the state as part of a bill signed by Gov. Katie Hobbs.
-
May 09, 2025
Ariz. Cities Required To Give Notice For Local Tax Ordinances
Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes must notify businesses before the proposed ordinance is approved or rejected, under a bill signed by Gov. Katie Hobbs.
-
May 09, 2025
PL 86-272 Expansion May Face Rocky Path Through Congress
The fate of an element of a House budget reconciliation bill that would broaden state income tax protections for businesses may rest with the Senate parliamentarian's view on whether the provision passes muster under reconciliation rules.
-
May 09, 2025
Tariffs And Tax Breaks Offer Risky Lifeline To US Film Industry
President Donald Trump's call for a 100% tariff on films made outside the U.S. has potential to improve a struggling domestic industry if it is considered in conjunction with new federal tax incentives to restore production, but the idea hasn't yet gathered support in Congress, according to lawyers who spoke to Law360.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.