State & Local

  • January 13, 2025

    The Tax Angle: GOP Lawmakers Grapple With TCJA Renewal

    From a look at Congress setting parameters for consideration of legislation to renew the GOP's 2017 tax overhaul law to other upcoming tax action in the House and Senate, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • January 13, 2025

    Ind. Senate Bill Seeks To Cap Local Property Tax Hikes

    Indiana would not allow a political subdivision to increase its property tax levy if there is not an increase in the subdivision's assessed value under a bill introduced Monday in the state Senate.

  • January 13, 2025

    Tax-Exempt Regs Should Cover Trust Payments, Tribes Say

    Five tribal leaders told the U.S. Treasury Department on Monday that trust payments distributed to members, including those issued to minors and special-needs individuals, should be included among the tribal welfare benefits that recent proposed rules would exempt from federal income taxes.

  • January 13, 2025

    Mich. Creates Research And Development Tax Credits

    Michigan is offering a research and development tax credit up to $2 million for qualifying expenses under bills signed by Gov. Gretchen Whitmer on Monday. 

  • January 13, 2025

    Ariz. Taking Rebate Tax Fight With IRS To 9th Circ.

    Arizona is turning to the Ninth Circuit its battle with the Internal Revenue Service over the federal taxation of its 2023 rebates to taxpayers with dependents, the state told the lower court that dismissed its case.

  • January 13, 2025

    Miss. Bill Would Exempt Feminine Hygiene Products From Tax

    Mississippi would exempt feminine hygiene products from the state's 7% sales tax and create a sales tax holiday for some electronic devices under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Trump Wants Higher SALT Cap, House Republican Says

    President-elect Donald Trump wants to increase the $10,000 federal cap on state and local tax deductions, a House Ways and Means Committee member said Monday.

  • January 13, 2025

    Ky. House Bill Seeks Referendum Toward Axing Property Tax

    Kentucky would put forward a referendum asking voters to give lawmakers the power to eliminate the state's property tax by exempting all property classes from tax under a bill introduced in the state House of Representatives.

  • January 13, 2025

    Fla. Preschools Can't Get Sales Tax Break, ALJ Says

    A Florida sales and use tax exemption for tax-funded schools isn't available for preschools, an administrative law judge ruled, rejecting two preschools' cases over denials of the tax break.

  • January 13, 2025

    Hodgson Russ Names New State & Local Tax Leader

    Hodgson Russ LLP announced that a longtime partner and the leader of its state and local tax law practice has stepped down from the role after 25 years, with an experienced attorney who's spent his entire career at the New York-based firm set to take over.

  • January 13, 2025

    Ore. Bill Seeks Flat 5% Capital Gain Tax Rate

    Oregon would set a flat tax rate of 5% on capital gains under legislation filed Monday in the state Senate, cutting the rate for most gains.

  • January 13, 2025

    Ariz. Bill Seeks Wastewater Pipe Sales Tax Break

    Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.

  • January 13, 2025

    Ga. General Fund Receipts Through Dec. Up $283M

    Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.

  • January 13, 2025

    Ky. House Advances Cut To Flat Income Tax Rate

    Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.

  • January 13, 2025

    Justices Won't Review Philly Credit Denial For Del. Tax Paid

    The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.

  • January 10, 2025

    Up Next At High Court: Porn ID Check & Retiree Discrimination

    The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination. 

  • January 10, 2025

    NJ Justices Say Private Lienholders Can Be State Actors

    The Garden State's highest court has ruled that a previous version of the New Jersey Tax Sale Law is unconstitutional, pointing to U.S. Supreme Court precedent in concluding that private lienholders are not entitled to surplus equity in property that exceeds the debt owed.

  • January 10, 2025

    Illinois Joins IRS Direct File Program For 2025

    The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Illinois when tax season begins this month, the Illinois Department of Revenue and Gov. JB Pritzker announced Friday.

  • January 10, 2025

    Illinois House Bill Would Trim Individual Income Tax Rate

    Illinois would shave one-tenth of a percentage point from the state's flat individual income tax rate under a bill introduced in the state House of Representatives.

  • January 10, 2025

    Vt. Gov. Cautions Lawmakers Against Raising Taxes

    Vermont's governor urged lawmakers not to increase taxes during the new legislative session, saying they should find ways to make the state more affordable to attract new residents.

  • January 10, 2025

    Maine Bill Seeks Excise Tax Exemption For Camper Trailers

    Maine would eliminate its excise tax on camper trailers under a bill introduced in the state Senate.

  • January 10, 2025

    Colo. Bill Seeks $34M Tax Credit To Lure Sundance Festival

    Colorado would create a refundable income tax credit worth up to $34 million over 10 years to lure the Sundance Film Festival to the state under legislation introduced in the state House.

  • January 10, 2025

    Maine Senate Bill Aims To Bolster Seed Capital Tax Credit

    Maine would increase the amount of income tax credits allowed to be claimed in future years in a program that provides credits for investments in Maine businesses under a bill introduced in the state Senate.

  • January 10, 2025

    Md. Bill Would Swap Electric Vehicle Tax Credit With Rebates

    Maryland would repeal its electric vehicle excise tax credit and replace it with a rebate program under a bill introduced in the state House of Delegates.

  • January 10, 2025

    Charter Asks NY Panel To Cancel $7.8M Tax Bill In Rate Fight

    A New York tribunal misinterpreted state law when it found Charter Communications Inc.'s combined group ineligible for a reduced tax rate offered to certain technology businesses, the company argued in asking a state appeals court to cancel a $7.8 million tax assessment.

Expert Analysis

  • 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.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

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