State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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."

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • January 13, 2025

    Ariz. Taking Rebate Tax Fight With IRS To 9th Circ.

    Arizona is turning to the Ninth Circuit its battle with the Internal Revenue Service over the federal taxation of its 2023 rebates to taxpayers with dependents, the state told the lower court that dismissed its case.

  • January 13, 2025

    Miss. Bill Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's 7% sales tax and create a sales tax holiday for some electronic devices under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Trump Wants Higher SALT Cap, House Republican Says

    President-elect Donald Trump wants to increase the $10,000 federal cap on state and local tax deductions, a House Ways and Means Committee member said Monday.

  • January 13, 2025

    Ky. House Bill Seeks Referendum Toward Axing Property Tax

    Kentucky would put forward a referendum asking voters to give lawmakers the power to eliminate the state's property tax by exempting all property classes from tax under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Fla. Preschools Can't Get Sales Tax Break, ALJ Says

    A Florida sales and use tax exemption for tax-funded schools isn't available for preschools, an administrative law judge ruled, rejecting two preschools' cases over denials of the tax break.

  • January 13, 2025

    Hodgson Russ Names New State & Local Tax Leader

    Hodgson Russ LLP announced that a longtime partner and the leader of its state and local tax law practice has stepped down from the role after 25 years, with an experienced attorney who's spent his entire career at the New York-based firm set to take over.

  • January 13, 2025

    Ore. Bill Seeks Flat 5% Capital Gain Tax Rate

    Oregon would set a flat tax rate of 5% on capital gains under legislation filed Monday in the state Senate, cutting the rate for most gains.

  • January 13, 2025

    Ariz. Bill Seeks Wastewater Pipe Sales Tax Break

    Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.

Expert Analysis

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

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