State & Local

  • November 19, 2024

    NJ Senate Bill Floats Tax Credits For AI Apprenticeships

    New Jersey would provide individual and corporation income tax credits to employers that offer apprenticeships in the artificial intelligence industry under a bill introduced in the state Senate.

  • November 19, 2024

    Ind. Revenue Through Oct. Falls $243M Short Of Forecast

    Indiana general revenue collection from July through October underperformed an estimate by $243 million, according to the state Budget Agency.

  • November 19, 2024

    Microsoft Asks Ore. Tax Court To Revisit Repatriation Finding

    The Oregon Tax Court was wrong in its analysis of Microsoft Corp.'s taxable income in the state when it rejected the company's proposals for alternative treatment of its repatriated foreign earnings, the company said.

  • November 19, 2024

    NY Tax Collections Through Oct. Up $14B, Department Says

    New York's total tax collection from April through October grew $14.13 billion compared with the same period last fiscal year, according to the state Department of Taxation and Finance.

  • November 19, 2024

    La. Lays Out Documentation Rules For Gains Deductions

    Entities that claim a net capital gains deduction in Louisiana need to file copies of their last two returns in the state or states where the income was reported if the gains are over $250,000, the Louisiana Department of Revenue said in a regulation.

  • November 19, 2024

    Va. Revenue Through Oct. Grows $732M

    Virginia's general revenue collection from July through October was $732 million higher than it was during the same period last fiscal year, according to the state Department of Revenue.

  • November 19, 2024

    Key Takeaways From 2024 In Unclaimed Property Law

    Michigan's highest court is set to decide whether the state waited too long to demand that Disney and a restaurant company remit unclaimed property, one of several major developments that could have a role in reshaping a continuously growing field of practice for state tax lawyers. Here, Law360 presents key takeaways from 2024 in unclaimed property law.

  • November 18, 2024

    Mo. Bank Properly Valued At $1.1M, Commission Rules

    A Missouri property that is owned and operated by a bank branch was properly valued at $1.1 million, the state's tax commission ruled, saying the bank's appraiser was not persuasive in her argument that the value should be lowered to $725,000.

  • November 18, 2024

    Apple, Google Implore Md. Court To End Digital Ad Tax

    The Maryland Tax Court doesn't need further evidentiary hearings to reach a decision to strike down the state's digital advertising tax, Peacock, Google and Apple told the court.

  • November 18, 2024

    Countries Eye Certain Tax Credits To Get Leg Up Under Pillar 2

    The international minimum tax agreement known as Pillar Two is changing how countries compete for corporate investment, in part by prompting some governments to retool their tax credit systems in ways that could edge out jurisdictions with fewer resources.

  • November 18, 2024

    Honolulu Property Class Is Constitutional, Court Affirms

    A special Honolulu property class did not violate the state and country's equal protection clause, as a group of consolidated property owners alleged, because the property class served a legitimate policy purpose, the state Intermediate Court of Appeals has affirmed.

  • November 18, 2024

    Mo. Tax Commission Upholds Storage Facility's $7.4M Value

    A Missouri storage facility was properly valued at $7.4 million because the real estate company that owned the facility failed to prove the value should be lowered to $2.7 million, the state tax commission said. 

  • November 18, 2024

    IRS Sinks Arizona's Challenge To Federal Tax On Rebates

    A federal judge dismissed Arizona's challenge to the Internal Revenue Service's position that rebates the state paid to taxpayers with dependents in 2023 were subject to federal tax, saying the state lacked standing to bring the case.

  • November 18, 2024

    Tobacco Co. Asks Justices To Review Ore. Out-Of-State Tax

    Actions in Oregon by the wholesale customers of an out-of-state tobacco company do not invalidate the protections in federal law against state taxation, the company told the U.S. Supreme Court, seeking review of an Oregon Supreme Court decision.

  • November 18, 2024

    Miss. Gov. Renews Call To Ditch Income Tax In Budget Plan

    Mississippi's governor again called on state lawmakers to eliminate the state's flat individual income tax over the coming years as part of his fiscal year 2026 executive budget recommendation.

  • November 18, 2024

    Allen Matkins Adds Stradley Ronon Tax Co-Chair In NY

    Allen Matkins Leck Gamble Mallory & Natsis LLP has continued growing its New York office with the addition of the co-chair of Stradley Ronon Stevens & Young LLP's tax department, the firm said Monday.

  • November 18, 2024

    NJ Revenue Collection Through Oct. Up $323M From Last Year

    New Jersey's revenue collection from July through October was $323 million more than the same period in the last fiscal year, according to the state Department of the Treasury on Monday.

  • November 15, 2024

    The Tax Angle: TCJA Debate, S Corp. Compliance

    From a look at congressional lawmakers ramping up their debate over the expiration of the GOP's 2017 tax overhaul law to the IRS' plans to provide more oversight for pass-through businesses and S corporations, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • November 15, 2024

    Denver Voters Reject Sales Tax Hike For Affordable Housing

    Denver voters narrowly rejected a ballot measure that would have increased the city's sales and use tax by 0.5 percentage points and dedicated the anticipated $100 million in revenue to the city's affordable housing efforts.

  • November 15, 2024

    Mass. Home's Value Should Be Lowered, Board Rules

    A Massachusetts home in a flood plain should be granted a tax abatement of $860 and have its value lowered based on comparable sales in the area, the state Appellate Tax Board said in an opinion released Friday.

  • November 15, 2024

    La. House OKs Sales And Use Tax On Digital Goods In 2025

    Louisiana would impose sales and use tax on certain digital goods and services starting next year as part of a bill passed by the state House of Representative.

  • November 15, 2024

    Mass. Court Refuses To Set Defective Condo's Value At Zero

    The owner of a Massachusetts condominium unit that he claimed was uninhabitable and worth nothing was lawfully denied the valuation abatement he sought, a state appeals court said Friday, upholding a tax board decision.

  • November 15, 2024

    Detroit 'Rain Tax' Stormwater Fees Upheld By Appellate Court

    Fees that Detroit charges property owners to maintain its stormwater drainage system are not illegal taxes, a Michigan Court of Appeals panel held, finding that although the charges are effectively compulsory, they are not subject to constitutional restrictions on tax increases.

  • November 15, 2024

    NY AI Regulation Bill May Impede Tax Dept. Operations

    A pending New York bill that would create a first-in-the-nation oversight system for artificial intelligence usage in state agencies could present challenges for the state's tax department, which has long employed automated operations to flag suspicious returns and weed out fraud.

  • November 15, 2024

    Ga. Rule Would Clarify Applying Of Sales Tax To Digital Goods

    Georgia's Department of Revenue would clarify what and how digital goods would be taxed under the state sales tax when the goods became taxable Jan. 1, the department announced in a proposed rule.

Expert Analysis

  • 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.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    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.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    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.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    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.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    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.

  • Planning Law Firm Content Calendars: What, When, Where

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    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

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    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

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    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

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    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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