State & Local
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May 07, 2025
Colo. Lawmakers OK Keeping Taxes On Overtime
Overtime income would remain subject to Colorado state income tax even if exempted at the federal level under legislation passed Wednesday by lawmakers that also limits the state's enterprise zone tax credit and makes other tax changes.
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May 07, 2025
Ind. Delays Quantum Tech Tax Break, Starts Amnesty Program
Indiana delayed the start of its sales and use tax exemption for quantum computing projects and will establish a tax amnesty program under a budget bill signed by the state's governor.
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May 07, 2025
Minn. Biz Groups Pan Social Media Tax In Senate Omnibus Bill
Minnesota business groups on Wednesday criticized tax hikes in an omnibus bill floated by a state Senate panel, including a tax on data collection by large social media companies that could raise $334 million.
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May 07, 2025
NY Eyes Injunction Against Feds In Congestion Price Fight
New York transportation agencies have asked a federal judge to block the U.S. Department of Transportation from following through on its threat to withhold federal funding for Manhattan roadway projects if the Empire State doesn't halt congestion pricing.
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May 07, 2025
Mo. Lawmakers OK Capital Gains, Sales Tax Exemptions
Missouri would create a capital gains tax exemption, as well as sales tax exemptions for broadband equipment, diapers and feminine hygiene products, under a bill the state House gave final legislative approval to Wednesday.
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May 07, 2025
Iowa Requires Mandated E-Filers To File Electronically
Iowa will not consider sales and use tax filings valid if a mandated electronic filer does not file electronically, under a bill signed by the governor.
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May 07, 2025
La. House OKs Plan To Let Parishes Scrap Inventory Taxes
Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.
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May 07, 2025
Ala. Restricts Extensions Of Tax Exemptions To Localities
Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.
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May 07, 2025
Iowa General Fund Receipts Through April Down $529M
Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.
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May 07, 2025
Mass. Tax Revenue Through April Up $1.9B From Estimate
Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.
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May 07, 2025
Arizona Extends Forest Gear Sales Tax Break
Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.
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May 07, 2025
NY Assembly Bill Seeks Tax Credit For Cannabis Processors
New York would establish a tax credit for eligible cannabis processors under a bill introduced in the state Assembly.
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May 06, 2025
Actor Voight, Film Biz Adviser To Trump, Floats Tax Incentives
Actor Jon Voight, whom President Donald Trump tapped as an adviser on the Hollywood film industry, told Trump that tax incentives, international treaties and limited tariffs could revitalize production, while California Gov. Gavin Newsom separately floated a $7.5 billion federal film tax credit, according to statements shared Tuesday with Law360.
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May 06, 2025
Tenn. Will Tax Vapor Products At 10% Of Wholesale Price
Tennessee will add vapor products to its taxable tobacco products and impose a 10% tax on their wholesale price under a bill signed by the governor.
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May 06, 2025
Tenn. Allows Excise Tax Add-Backs From Federal Deductions
Payers of Tennessee excise tax can add back amounts taken as federal income deductions to their net earnings in the state under a bill signed by the governor.
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May 06, 2025
Vermont Revenue Grows By $177M Through March
Vermont's total general fund revenue from July through March outpaced last fiscal year's collection for that period by $177 million, according to the state Agency of Administration.
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May 06, 2025
4th Circ. Prods Maryland On Digital Ad Tax Constitutionality
The Fourth Circuit questioned Tuesday the constitutionality of a provision of Maryland's digital advertising tax, asking the state comptroller to explain the state's legitimate interest in barring certain communications to customers by the companies paying the tax.
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May 06, 2025
Ark. Revenues Through April Up $52M From Forecast
Arkansas' net revenue collection from July through April outperformed forecasts by $52 million, according to a report by the state Department of Finance and Administration.
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May 06, 2025
Alabama Net Tax Collections Through April Up $184M
Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.
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May 06, 2025
Texas Net Revenues Through April Up 4% From Last Year
Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.
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May 06, 2025
ND Provides Tax Credit For Employer Child Care Contributions
North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.
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May 06, 2025
Ind. Extends Data Center Tax Break To Quantum Computing
Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.
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May 05, 2025
Calif. Resident Wins Tax Refund After Storm Extension
A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.
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May 05, 2025
Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row
The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.
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May 05, 2025
California REIT Co-Founder Owes $1M In Tax, OTA Says
A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.
Expert Analysis
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.