State & Local
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April 24, 2024
Calif. Digital Ad Tax Bill Passes Privacy Committee
California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that passed out of a committee.
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April 24, 2024
Iowa House Advances Ballot Question Toward Flat Income Tax
Iowa would require a flat individual income tax and would prohibit a graduated income tax under a proposed amendment to the state constitution that was passed as a resolution in the House of Representatives.
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April 24, 2024
Mich. House Bill Aims To Shield Info In Tax Tribunal Cases
Michigan would establish a process for parties to request that certain information, including trade secrets, financial information and personal information, remain confidential during proceedings before the state tax tribunal under a bill introduced in the state House of Representatives.
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April 24, 2024
Va. Income Tax Applies To Man Paying A Mortgage In State
A Virginia man who moved to another state is still domiciled in Virginia after he failed to abandon his home, the state tax commissioner ruled.
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April 24, 2024
Kaiser Wins $6.7M Real Estate Tax Refund Linked To Nonprofit
A split Washington appeals panel said that the Kaiser Foundation Health Plan of Washington was entitled to a $6.7 million real estate excise tax refund levied after its acquisition of the nonprofit Group Health Cooperative, reversing a trial court.
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April 24, 2024
Texas Proposes Small Biz Definition To Online Sourcing Regs
Texas would again revise its administrative rules on sourcing sales and use taxes from online sellers to include definitions for small businesses and microbusinesses as part of a new rule proposed by the state comptroller's office.
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April 24, 2024
Philly Tells Justices To Skip Review Of Tax Credit System
A Philadelphia resident's claims that the city illegally refused to provide her a tax credit for her state income taxes paid to Delaware doesn't warrant U.S. Supreme Court review because case law on the related constitutional issues is thin, the city argued Wednesday.
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April 24, 2024
Kan. Gov. Vetoes Tax Omnibus, Asks For Lower Tax Rates
A bill that would have altered Kansas' income tax brackets, decreased its bank privilege tax, exempted the first $100,000 of a residential property's appraised value and exempted Social Security income was vetoed by the governor Wednesday.
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April 24, 2024
Hawaii High Court Affirms Timeshare Property Tax Is Legal
Timeshares in Maui County, Hawaii, were properly taxed using a timeshare property classification because the classification is both constitutional and in line with the county's code, the state Supreme Court affirmed.
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April 24, 2024
Va. Tax Commissioner Rules Old Assessments Still Collectible
A Virginia taxpayer is liable for individual income tax assessments issued more than a decade ago because the state tax department initiated collection actions within the applicable statute of limitations, the state tax commissioner ruled.
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April 24, 2024
Ariz. General Revenue Collections Up $128M From Forecasts
Arizona's general fund revenues from July through March were $128 million over budget forecasts, the state's Joint Legislative Budget Committee reported.
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April 24, 2024
NY's Housing Incentives, Protections Draw Mixed Reviews
The housing provisions in New York's recently approved $237 billion budget, which includes new tax incentives for developers and increased legal safeguards for tenants facing evictions, received varied reactions from attorneys, housing organizations and lobbyists as they digest all the details.
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April 24, 2024
RI Revenue Through March Beats Forecast By $13.3M
Rhode Island collected $13.3 million more in revenue from July through March than originally estimated in a budget forecast, according to a monthly report by the state's Office of Revenue Analysis.
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April 24, 2024
Va. Couple Filed Too Late For Credit, Tax Commissioner Says
The Virginia Department of Taxation correctly denied a couple's claim that they were entitled to a credit for an income tax overpayment, the state tax commissioner said, finding they filed their return too late to be granted a credit or refund.
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April 24, 2024
Va. Tax Head Abates Man's Assessment Due To Relocation
The Virginia tax commissioner ordered the abatement of an income tax assessment issued to a man who relocated to another state, finding he established domicile in the other state before the taxable year for which the assessment was issued.
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April 23, 2024
4 Things Attys Should Know About NJ's $56B Spending Plan
New Jersey Gov. Phil Murphy has crafted a spending plan that furthers his vision of the state as an innovator in offshore wind and artificial intelligence, while drawing pushback for a proposed corporate transit fee and warehouse tax.
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April 23, 2024
Va. Woman May Claim Gambling Losses, Tax Boss Says
A Virginia woman may claim some itemized deductions for gambling losses and mortgage interest on her state income tax return, the state tax commissioner said, finding she provided sufficient documentation to substantiate some of the claimed costs.
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April 23, 2024
Mich. Tax Rate Cut Was Temporary, Dept. Tells State Justices
The Michigan Department of Treasury said a state appeals court correctly determined that a cut in the state income tax rate was effective for only one year and urged the state Supreme Court to deny an appeal from a coalition of Michigan lawmakers, business groups and residents.
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April 23, 2024
Va. Tax Head Says Trust Beneficiaries Can't Claim Credits
Beneficiaries of an irrevocable trust that is subject to tax in Virginia aren't entitled to tax credits attributable to the trust's ownership of pass-through entities that elect to pay tax at the entity level, the state tax commissioner said.
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April 23, 2024
Pa. Court Says Tax Appeal Can't Use New Ratio To Compare
The appeal of an Allegheny County, Pennsylvania, property assessment must use the ratio of property tax assessments in the area in the year the appeal was made to compare, the Commonwealth Court ruled.
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April 23, 2024
Ill. Total Revenues Through March Beat Estimates By $486M
Illinois' total revenues from July through March were higher than budget estimates by $486 million, according to a monthly report by the state Office of Management and Budget.
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April 23, 2024
Wis. Pro Gamblers Limited In Wagering Loss Deduction
A Wisconsin couple deemed professional gamblers by the state Department of Revenue may deduct gambling losses only to the extent of their gains, the state Tax Appeals Commission ruled.
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April 23, 2024
Vt. General Fund Revenues Through March Up $10M
Vermont's general revenue collection from July through March was $10 million higher than the same period last year, according to a report by the state's Agency of Administration.
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April 23, 2024
Va. Tax Head Finds Man's Ties To State Justify Assessment
A man with significant ties to Virginia remained subject to its income tax because he failed to prove that he cut those ties as of the tax year at issue, the state's tax commissioner ruled.
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April 23, 2024
Utah Justices Won't Boost Delta Aircraft Valuation
Utah's most populous county failed to show that a state law for valuing aircraft undervalued property belonging to Delta Air Lines and violated the state constitution, the state Supreme Court ruled.
Expert Analysis
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How Clients May Use AI To Monitor Attorneys
Excerpt from Practical Guidance
Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.
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The Pop Culture Docket: Judge D'Emic On Moby Grape
The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.
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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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Legal Profession Gender Parity Requires Equal Parental Leave
To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Year-End Look At Florida's Capital Investment Tax Credit
Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
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Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.