State & Local
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January 13, 2025
Ga. General Fund Receipts Through Dec. Up $283M
Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.
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January 13, 2025
Ky. House Advances Cut To Flat Income Tax Rate
Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.
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January 13, 2025
Justices Won't Review Philly Credit Denial For Del. Tax Paid
The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
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January 10, 2025
Up Next At High Court: Porn ID Check & Retiree Discrimination
The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination.
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January 10, 2025
NJ Justices Say Private Lienholders Can Be State Actors
The Garden State's highest court has ruled that a previous version of the New Jersey Tax Sale Law is unconstitutional, pointing to U.S. Supreme Court precedent in concluding that private lienholders are not entitled to surplus equity in property that exceeds the debt owed.
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January 10, 2025
Illinois Joins IRS Direct File Program For 2025
The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Illinois when tax season begins this month, the Illinois Department of Revenue and Gov. JB Pritzker announced Friday.
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January 10, 2025
Illinois House Bill Would Trim Individual Income Tax Rate
Illinois would shave one-tenth of a percentage point from the state's flat individual income tax rate under a bill introduced in the state House of Representatives.
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January 10, 2025
Vt. Gov. Cautions Lawmakers Against Raising Taxes
Vermont's governor urged lawmakers not to increase taxes during the new legislative session, saying they should find ways to make the state more affordable to attract new residents.
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January 10, 2025
Maine Bill Seeks Excise Tax Exemption For Camper Trailers
Maine would eliminate its excise tax on camper trailers under a bill introduced in the state Senate.
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January 10, 2025
Colo. Bill Seeks $34M Tax Credit To Lure Sundance Festival
Colorado would create a refundable income tax credit worth up to $34 million over 10 years to lure the Sundance Film Festival to the state under legislation introduced in the state House.
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January 10, 2025
Maine Senate Bill Aims To Bolster Seed Capital Tax Credit
Maine would increase the amount of income tax credits allowed to be claimed in future years in a program that provides credits for investments in Maine businesses under a bill introduced in the state Senate.
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January 10, 2025
Md. Bill Would Swap Electric Vehicle Tax Credit With Rebates
Maryland would repeal its electric vehicle excise tax credit and replace it with a rebate program under a bill introduced in the state House of Delegates.
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January 10, 2025
Charter Asks NY Panel To Cancel $7.8M Tax Bill In Rate Fight
A New York tribunal misinterpreted state law when it found Charter Communications Inc.'s combined group ineligible for a reduced tax rate offered to certain technology businesses, the company argued in asking a state appeals court to cancel a $7.8 million tax assessment.
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January 10, 2025
Colo. Bill Would Order Study Of Severance Tax, Water Funding
Colorado's Department of Natural Resources would have to assemble a third-party group to help put together a study of the state's severance taxes and water funding under a bill introduced in the Senate.
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January 10, 2025
Taxation With Representation: Kirkland, Davis Polk, Wachtell
In this week's Taxation With Representation, Constellation acquires Calpine, Cintas seeks a deal with UniFirst Corp., Stryker Corp. acquires Inari Medical Inc., and Paychex Inc. buys Paycor.
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January 10, 2025
Neb. Bills Would Exclude Tips And Overtime From Tax
Nebraska would exempt income earned from tips and overtime from income tax under two bills introduced in the state Legislature.
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January 10, 2025
Miss. House Bill Would Exempt Some Groceries From Tax
Mississippi would exempt some food purchases from sales tax under a bill introduced Friday in the state House of Representatives.
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January 10, 2025
Colo. House Bill Seeks Database Of Tax Expenditures, Grants
Colorado would create an online database of state grant opportunities and tax expenditures such as credits under legislation introduced in the state House of Representatives.
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January 10, 2025
SD Revenues Through December Beat Forecast By $5M
South Dakota's revenue collection from July to December beat estimates by roughly $5 million, according to the state Bureau of Finance and Management.
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January 10, 2025
Colo. Bill Would Improve Sales Tax Search Engine
Colorado's sales and use tax license and exemption search engine would be made easier to use by allowing searches of a retailer's name and federal taxpayer identification number under legislation proposed in the state Senate.
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January 09, 2025
Wash. Justices Won't Review $160M Seattle Property Tax Win
Seattle can keep $160 million in property taxes for waterfront improvements, after Washington's Supreme Court declined to review a lower appellate court's ruling rejecting property owners' bid to recalculate the tax to reflect the hit property values had taken from COVID-19.
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January 09, 2025
JCT Details TCJA Tax Provisions Scheduled To Expire
A report released Thursday by the Joint Committee on Taxation provided details on the numerous tax provisions implemented under the Tax Cuts and Jobs Act scheduled to expire at the end of 2025.
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January 09, 2025
Md. House Bill Seeks Special Tax On Commercial Property
Maryland would authorize local governments to establish a subclass of commercial and industrial property and impose a special tax on such property to fund transportation improvements and local education budgets as part of a bill introduced in the state House of Delegates.
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January 09, 2025
Md. House Bill Seeks Referendum To Limit State Tax Hikes
Maryland voters could vote in 2026 on whether to amend their state constitution to prohibit state tax and fee increases without a vote of the General Assembly under legislation introduced in the House.
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January 09, 2025
Ohio Revenue Through Dec. Tops Estimate By $39M
Ohio's general revenue collection from July through December beat a forecast by $39 million, according to the state Office of Budget and Management.
Expert Analysis
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.