State & Local

  • April 29, 2024

    Minn. Tax Court Won't Change Medical Building Value Boost

    The Minnesota Tax Court said it correctly increased the valuation of a medical building, rejecting the building owner's arguments that it improperly applied valuation approaches to the property in a previous decision.

  • April 26, 2024

    10th Circ. Says Colo. Tax Ballot Law Doesn't Compel Speech

    A Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech, the Tenth Circuit said Friday, rejecting a conservative group's bid to block the law.

  • April 26, 2024

    Mich. Biz Groups Can't Block Corporate Transparency Act

    A Michigan federal judge denied a group of small businesses immediate relief from the reporting requirements of a federal anti-money laundering law but voiced concerns about the law's privacy implications in a Friday bench ruling. 

  • April 26, 2024

    Kan. Clarifies Tax Imposed On Pass-Through Entity Income

    Kansas will impose the state's top individual income tax rate on the owners of eligible pass-through entities that elect to be taxed at the entity level under clarifying legislation signed by the governor.

  • April 26, 2024

    Law360 Revenue Report Map Tracks Health Of State Coffers

    As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.

  • April 26, 2024

    Neb. To Charge Excise Tax On Electricity For EVs

    Nebraska will exempt electricity for vehicles from sales and use tax beginning in 2025 and will then impose an excise tax on the electricity beginning in 2028 under a law signed by the governor.

  • April 26, 2024

    Colo. House OKs Lower Age For Historic Structure Tax Credit

    Colorado would reduce the age requirement for the properties eligible for the state's historic structures tax credit, postpone its sunset and make other changes under legislation approved by the state House on Friday.

  • April 26, 2024

    Colo. House OKs Land Cleanup Tax Credit Extension

    Colorado would extend its income tax credit for certain environmental remediation of contaminated property for five years under legislation approved Friday by the House of Representatives.

  • April 26, 2024

    The Week In Trump: Tabloid Testimony, High Court Drama

    Donald Trump and his attorneys have been fighting high-stakes legal battles on several fronts as they grappled with a criminal hush money trial in Manhattan, argued at the U.S. Supreme Court for presidential immunity and tried to quash criminal election interference-related charges in Georgia.

  • April 26, 2024

    Colo. House OKs Film Production Tax Credit Extension

    Colorado would extend through 2031 its film production tax credit, now set to end this year, and make other changes to the credit under legislation approved Friday by the House.

  • April 26, 2024

    Neb. To Allow Tax Breaks For Relocated Workers

    Nebraska will provide new tax credits for workers who relocate to the state and for employers who hire them under legislation signed into law by the governor.

  • April 26, 2024

    Ga. To Require Sharing Budget Reports With All Lawmakers

    Georgia will require the budget offices of the state House of Representatives and Senate to share the governor's budget report with all state lawmakers under a bill signed by Republican Gov. Brian Kemp.

  • April 26, 2024

    Neb. To Provide Film Tax Credit, Diaper Exemption

    Nebraska will create a film production tax credit, provide a tax exemption for diapers, expand a sales and use tax exemption for nonprofit entities and establish or expand other credits under legislation signed into law by the governor.

  • April 26, 2024

    Philly Mayor Creates Property Assessment Task Force

    Philadelphia will designate a task force to study and address inequities in the city's residential property tax assessments, the mayor announced Friday.

  • April 25, 2024

    Cleveland Ends Appeal Attempting To Tax Pa. Remote Worker

    The city of Cleveland moved to dismiss Thursday its appeal of a lower court's order finding it couldn't impose municipal income tax on a Pennsylvania resident working remotely, handing her the win and essentially ending the matter.

  • April 25, 2024

    Expedia Urges Minn. Sens. To Reject Local Lodging Tax Plan

    Expedia and some Republican lawmakers urged a Minnesota Senate panel Thursday to reject legislation that would apply local lodging taxes to the fees charged by booking companies beyond room costs, arguing the taxes would be unfair and complicate compliance.

  • April 25, 2024

    Neb. To End Individual, Corp. Tax Break For Scholarship Gifts

    Nebraska will eliminate a recently enacted individual and corporate income tax credit for monetary contributions to scholarship-granting organizations and instead set aside state money to directly fund scholarships under a bill signed by the governor.

  • April 25, 2024

    Neb. To Require County Tax Roll Corrections Upon Final Order

    Nebraska county clerks or assessors will be required to correct tax rolls and property assessments when an administrative body or court gives a final order, under a bill signed by the governor.

  • April 25, 2024

    Nev. Sales Tax Revenue In Jan. Rises $23.8M From Last Year

    Nevada brought in $23.8 million more in sales tax revenue in January than in the same month last year, the state Department of Taxation said in a monthly report.

  • April 25, 2024

    Ore. Tax Court Rejects Lowe's Valuation Reduction Arguments

    A Lowe's home improvement store was properly valued by comparing the sales values for occupied big box home improvement stores, the Oregon Tax Court said in a pair of rulings. 

  • April 25, 2024

    Tenn. Lawmakers OK Corp. Tax Cut Plan, $1.6B In Rebates

    Tennessee lawmakers approved Thursday a compromise franchise tax reform bill allowing nearly $1.6 billion in rebates for three years of past payments after a conference committee broke a House-Senate impasse on the scope of the measure.

  • April 25, 2024

    Va. Tax Head Denies Man Credit For Calif. Tax Paid

    A Virginia resident who moved to California can't claim a credit for income tax paid to California on his Virginia return, the Virginia tax commissioner ruled.

  • April 25, 2024

    ND General Revenue Collection Up $212.7M From Estimates

    North Dakota's general revenue collections from July through March were up $212.7 million over projections, according to a report from the state's Legislative Council.

  • April 25, 2024

    Idaho Revenue Through March Up $149M From Forecasts

    Idaho's general revenue from July through March is up $149 million over budget estimates, according to a report from the state Division of Financial Management.

  • April 25, 2024

    Treasury Finalizes Rules On Sales Of Green Energy Credits

    The U.S. Department of the Treasury released final rules Thursday to facilitate the sale or transfer of clean energy tax credits by project owners under a new way to monetize the incentives created by the 2022 landmark climate law.

Expert Analysis

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

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