State & Local
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November 05, 2024
Ill. Voters Back Millionaire Tax In Nonbinding Referendum
Illinois voters supported imposing a higher tax rate on millionaires to fund property tax relief in an advisory referendum Tuesday, a move that could prompt state lawmakers to take another pass at repealing the state's constitutional requirement for a flat income tax.
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November 05, 2024
Ga. Voters Approve Expanded Reach Of State Tax Court
Georgia voters approved a ballot measure Tuesday that will give the state's administrative tax court jurisdiction with the state's superior courts with an amendment to the state constitution.
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November 05, 2024
Washington Voters Reject Repeal Of State Capital Gains Tax
Washington state voters declined Tuesday to repeal the state's embattled tax on capital gains, voting 1,610,148 to 937,050 with 64% of the vote counted against Initiative 2109 and thus allowing the capital gains tax to stand.
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November 05, 2024
Wash. Voters Reject Repeal Of State Cap-And-Trade Law
Washington state voters declined to repeal the state's cap-and-trade program Tuesday, turning down Initiative 2117 by a vote of 1,566,065 to 972,623 with 64% 0f the vote counted.
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November 05, 2024
Ga. Voters Approve Increase To Personal Property Exemption
Georgia will increase its personal property exemption to $20,000 under a referendum approved by voters Tuesday.
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November 05, 2024
Ga. Voters Approve Local Option Homestead Exemption
Georgia will give localities the ability to opt out of a statewide homestead exemption from ad valorem taxes under a ballot measure approved by voters Tuesday.
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November 05, 2024
Calif. Couple Can't Carry Back Or Carry Forward Loss
A California couple's loss in 2017 did not generate a net operating loss that could be carried back to 2015 and 2016 and carried over to 2018 and 2019, the state Office of Tax Appeals ruled, upholding the Franchise Tax Board.
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November 05, 2024
Calif. Seller Can't Retroactively Report Real Estate Gain
A California seller of a $10.6 million property in Beverly Hills may not retroactively choose to report the gain on the sale of the property on an installment basis, the state Office of Tax Appeals ruled, siding with the Franchise Tax Board.
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November 05, 2024
Ill. Dept. Floats Regs To Clarify Aviation Fuel Tax Discount
The Illinois Department of Revenue proposed regulatory amendments to clarify that a sales tax discount isn't allowed for a portion of taxes paid on aviation fuel that is subject to use requirements under federal transportation statutes governing aviation programs.
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November 05, 2024
Montana General Revenues Through Oct. Down $6M
Montana general revenue collection from July through October fell roughly $6 million compared with the same period in the last fiscal year, according to the state Department of Revenue.
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November 05, 2024
Florida Net Revenue Through Sept. Beats Estimate By $226M
Florida's net revenue collection from July through September beat revenue estimates by $226 million, according to a report by the state Office of Economic and Demographic Research.
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November 05, 2024
Iowa Net Receipts Through Oct. Drop $6M From Last Year
Iowa net receipts from July through October fell $6 million from the total for the same period last fiscal year, according to the state Legislative Services Agency.
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November 05, 2024
Calif. OTA Says Ga. Biz Owner Owes Income Tax
A Georgia resident is required to file and pay taxes on California income from a company he partly owned, the California Office of Tax Appeals ruled Tuesday, sustaining the findings of the state Franchise Tax Board.
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November 05, 2024
Ohio House Bill Would Eliminate Income Tax On OT Wages
Ohio would exempt overtime wages from the state's personal income tax under a bill filed in the state House of Representatives.
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November 05, 2024
On The Ground: How Attorneys Safeguarded The Election
Attorneys worked tirelessly Tuesday to support citizens and election workers on the final day of voting in one of history's most contentious presidential contests.
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November 04, 2024
Fla. Judge Denies Bid To Halt Repeal Of Homeless Tax Idea
A Florida state court judge has denied a bid to stop the repeal of a Miami Beach tax proposal placed on the ballot to pay for homeless services days before the general election Tuesday, citing the court's inability to "second-guess" a political decision made by a legislative body.
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November 04, 2024
Conn. Justice Warns Against 'Amelia Bedelia' Tax Law Reading
Whether a Connecticut judge properly restored a batch of tax appeals after dismissing them could center on the meaning of the word "may," a state Supreme Court justice said Monday, while also cautioning against an "Amelia Bedelia" approach to statutory construction, citing a children's book character known for her hyper-literalism.
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November 04, 2024
DC Makes Housing Tax Break Competitive Process Permanent
The District of Columbia made permanent its temporary authorization of a competitive process for tax abatements for housing developments under legislation signed by the mayor, though the measure is subject to congressional review before it becomes law.
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November 04, 2024
Colo. Urges Appeals Court To Toss Netflix Sales Tax Ruling
Netflix subscriptions in Colorado are tangible personal property subject to sales tax under long-standing state law, the state tax department told an appeals court, urging it to reverse a trial court ruling.
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November 04, 2024
Ark. Revenue Outpaces Estimate By $23M Through Oct.
Arkansas' net general revenue fund collection from July through October surpassed a forecast by roughly $23 million, according to a report released Monday by the state Department of Finance and Administration.
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November 04, 2024
Texas Revenues Through Oct. Up 2.6% From Last Year
Texas' net revenues collection from September through October outpaced last year's total for the same period by 2.6%, according to a report from the state comptroller's office.
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November 04, 2024
Ohio Tax Dept. Floats Updated Regs For Depreciable Assets
Ohio would clarify that taxpayers don't need to file a claim for a property tax deduction for every tax return in which business property assets are included at a depreciated value under regulatory updates proposed by the state Department of Taxation.
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November 01, 2024
Colo. Gov. Proposes Tax Credit To Woo Sundance Festival
Colorado Gov. Jared Polis wants the state to offer a new tax credit to lure the annual Sundance Film Festival, he said Friday in a presentation of his proposed $46.1 billion state budget for fiscal year 2025-26.
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November 01, 2024
Ohio Makes Play To Enter Cleveland Browns' Stadium Suit
Ohio asked to join Cleveland as a defendant in a suit filed by the Cleveland Browns alleging that a state law impeding the NFL team's plan to move to another city within the state is unconstitutional.
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November 01, 2024
Ind. Tax Dept. Says Co. Timely Filed Amended Returns
A company doing business in Indiana timely filed for an income tax refund, the Department of State Revenue said, finding that an advance pricing agreement between the company and the Internal Revenue Service counts as a federal modification.
Expert Analysis
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.