State & Local

  • April 18, 2025

    Taxation With Representation: Davis Polk, Simpson Thacher

    In this week's Taxation With Representation, Global Payments Inc. buys Worldpay from GTCR and FIS, Intel Corp. sells a stake in its Altera business to Silver Lake, KKR acquires OSTTRA from S&P Global and CME Group, and Canada's Capital Power Corp. nabs two U.S. natural gas power plants.

  • April 18, 2025

    Tenn. Revenue Through March Misses Estimate By $10.5M

    Tennessee's total general revenue collection from July through March trailed a budget estimate by $10.5 million, according to a report by the state Department of Revenue.

  • April 18, 2025

    Idaho Revenues Through March Fall $144M From Forecasts

    Idaho's general fund revenue collection from July through March underperformed estimates by $144 million, according to a report by the state Division of Financial Management.

  • April 18, 2025

    Utah General Revenue Collection Through March Up $428M

    Utah's general fund revenue collection from July through March outpaced collections made during the same period last year by $428 million, the State Tax Commission said Friday in its monthly report.

  • April 18, 2025

    IRS Outlines Plan To Advance Whistleblower Program

    The Internal Revenue Service released an operating plan for its whistleblower program Friday, saying it aims to enhance the claim submission process, safeguard whistleblower information and keep whistleblowers informed on the status of their claims.

  • April 17, 2025

    NY High Court Upholds Tax On Co.'s Ad Analysis Service

    A research company's service that measures the effectiveness of advertising campaigns qualifies as a taxable information service, New York's highest court ruled Thursday, upholding a roughly $2.3 million state sales tax assessment against the business.

  • April 17, 2025

    Harvard Says No Grounds For IRS To Deny Tax-Exempt Status

    Harvard University said Thursday that there is no legal basis to rescind its tax-exempt status amid an investigation by President Donald Trump's administration into whether the university has violated the terms of that status.

  • April 17, 2025

    Ind. To Cut Income Taxes In 2030 If State Meets Revenue Goal

    Indiana will lower its individual adjusted gross income tax rate starting in 2030 if certain revenue targets are met under a bill signed by the governor.

  • April 17, 2025

    Mich. Bill Would Lower Taxes If Legislative Seats Left Vacant

    Michigan would provide income tax deductions to residents who live in state districts with legislative vacancies for certain periods of time under a bill introduced in the state House of Representatives.

  • April 17, 2025

    Colorado Lawmakers OK Suspending Tax Interim Panels

    Colorado would suspend the activities of a pair of interim tax policy panels this year, along with other committees, under legislation approved by lawmakers.

  • April 17, 2025

    Ala. Tribunal Says Store Owner Owes Sales Tax Assessment

    An Alabama convenience store owner owes sales tax liability assessed by the state Department of Revenue after failing to prove the department incorrectly applied a 35% markup to the store's purchases to calculate its sales, the state Tax Tribunal ruled. 

  • April 17, 2025

    Wis. Bill Proposes Tax Break For Video Game Development

    Wisconsin would create a refundable income and franchise tax credit for video game production under a bill introduced in the state Senate.

  • April 17, 2025

    Indiana Extends Income Tax Credit For Film, Media Production

    Indiana extended an income tax credit for eligible film and media production expenses by four years, established limits on the amount of credits that may be provided and authorized film and media producers to assign part of a credit to another taxpayer under a bill signed by the governor.

  • April 17, 2025

    Wis. Senate Bill Seeks Tax Credit For Rail Modernization

    Wisconsin would create an income and franchise tax credit for railroads that make rail infrastructure and maintenance expenditures under a bill introduced in the state Senate.

  • April 17, 2025

    Calif. Court Says Co.'s Heart Monitors Are Not Tax-Exempt

    A California company is not eligible for a $3.3 million refund of sales and use tax paid on heart monitoring devices because the devices aren't considered tax-exempt medicine, a state appeals court ruled.

  • April 17, 2025

    Ill. Revenues Beat Budget Forecasts By $192M

    Illinois general revenue collection from July through March outpaced forecasts by $192 million, according to a report by the Governor's Office of Management and Budget.

  • April 17, 2025

    Okla. Total General Revenues Up $82M From Estimate

    Oklahoma's general revenue collection from July through March outpaced forecasts by $82 million, according to a report by the state Office of Management and Enterprise Services.

  • April 17, 2025

    Colo. House Panel OKs Lowering Family Leave Premium

    Colorado would lower the premium rate for its paid family medical leave insurance program next year under legislation passed by a state House of Representatives panel.

  • April 16, 2025

    NJ Tax Dept. Launches Mediation Program For Disputes

    Businesses that have disputes with the New Jersey Division of Taxation will be able to consider resolving them with a new mediation program instead of going through a traditional controversy process, the division said in a bulletin.

  • April 16, 2025

    Ariz. Lawmakers OK Making Tax Dept. Report New Stances

    Arizona would require its tax department to notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers under legislation passed Wednesday by the state House of Representatives.

  • April 16, 2025

    Ark. Lawmakers OK Income Tax Break For Biz Moves To State

    Arkansas would create an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of a business's payroll for qualifying employees under a bill approved by state lawmakers and headed to Gov. Sarah Huckabee Sanders.

  • April 16, 2025

    NM Gov. Vetoes Bill Creating Quantum Facility Tax Credit

    New Mexico's tax package proposing a new tax break for quantum facilities and reworking its earned income tax credit was vetoed by the governor.

  • April 16, 2025

    Miss. Revenue Collection Through March Sinks $18M

    Mississippi's general revenue collection from July through March dropped $18 million from the total for the same period last fiscal year, the state Department of Revenue reported.

  • April 16, 2025

    Ohio House Bill Would Allow Biz Tax Credit For Parental Leave

    Ohio employers would be able to claim a nonrefundable income tax credit for parental leave benefits offered to employees under a bill introduced in the state House of Representatives. 

  • April 16, 2025

    Ala. House Panel OKs Remote Worker Tax Exemption

    Certain workers who spend 30 days or less per year performing their duties in Alabama would be exempt from the state's income tax under a bill approved Wednesday by the state House Ways and Means Education Commitee.

Expert Analysis

  • 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.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

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