State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
'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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.