State & Local

  • May 01, 2024

    Colo. House OKs Quantum Tech Investment Tax Credits

    Colorado would create a pair of tax credits to promote investment in quantum technology development facilities, available only to entities receiving certain federal grants, under legislation passed by the state House of Representatives.

  • May 01, 2024

    Tax Credit Transfer Regs Show IRS Caution In Rulemaking

    The IRS and Treasury's final rules on the sale and transfer of green energy credits maintained a strict reading of the statute while making few changes, a sign of caution by regulators amid judicial scrutiny of the government's rulemaking authority.

  • April 30, 2024

    TracFone Must Pay Wash. City's Utility Tax

    Prepaid phone businesses are utilities and can be taxed as such under Washington state law, according to a state appeals court that had been posed such a question as part of a dispute between TracFone and a Seattle suburb.

  • April 30, 2024

    Taxing Business Inputs Still Vexes MTC Digital Work Group

    A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products continues to struggle with how to advise states on taxing business-to-business transactions associated with such projects, state officials said Tuesday.

  • April 30, 2024

    Colo. Beats Challenge To Fees In Transportation Funding Law

    A conservative group has not shown that fees passed in a 2021 transportation funding package in Colorado exceeded the legislature's taxing authority, a state judge said, throwing out the group's challenge to the fees.

  • April 30, 2024

    Okla. Expands Allowed Disclosure Of Confidential Tax Info

    Oklahoma expanded when the state Tax Commission may share confidential tax records and be immune from liability for the disclosure of such information under a bill signed by the governor.

  • April 30, 2024

    Okla. Will Allow Making Pass-Through Election With Filing

    A partnership or S corporation in Oklahoma will be able to make the election to be taxed as a pass-through entity by filing a timely income tax return under a bill signed by the governor.

  • April 30, 2024

    Maine Gov. Vetoes Plan For New Top Income Tax Bracket

    Maine's governor vetoed legislation that would have created a new tax bracket for high-income earners and expanded the tax bracket for the state's lowest income tax rate.

  • April 30, 2024

    Okla. Removes Limit On Industrial Development Tax Credit

    Oklahoma will expand a tax credit for qualified economic development expenditures in industrial parks, removing a limit on the credit, under a bill signed by the governor.

  • April 30, 2024

    Va. Tax Head Says Some Corp. Fees Not Subject To Add-Back

    A corporation filing a combined return for its affiliates in Virginia should have its exception to the state's add-back increased because buyer service fees should not be included in royalty expenses, the state tax commissioner ruled.

  • April 30, 2024

    IRS Rejects Arizona's Effort To Exempt State Tax Rebates

    The state of Arizona can't sue the federal government to litigate the personal claims of its taxpayers, the Internal Revenue Service told a federal court in an effort to dismiss a bid by the state to exempt state tax rebates from federal income taxes.

  • April 30, 2024

    Va. Tax Head Orders Adjustment Of Liability Over NJ Rule

    A corporation with affiliates filing in Virginia should have its corporate income tax liability adjusted because the amount of tax the affiliates paid to New Jersey was higher due to a state rule, the Virginia tax commissioner said. 

  • April 30, 2024

    The Tax Angle: TCJA Teams, Dear Colleague Letters

    From a look at House GOP efforts to prepare for next year's expiration of their 2017 tax overhaul to ongoing attempts by lawmakers to draw attention and support for their own tax legislation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • April 30, 2024

    NYC Judge Upholds Hotel Taxes On Apartment Subleases

    A company that leased residential apartments in New York City is liable for more than $200,000 in disputed hotel taxes on short-term subleases of the units, an administrative law judge found.

  • April 30, 2024

    Va. Mining Co. Can Appeal Refund Denial, Commissioner Says

    A mining company that operated in Virginia can move forward with an appeal of a county's denial of a machinery and tools tax refund, the state's tax commissioner ruled.

  • April 30, 2024

    Ind. Dept. Drops Transaction Threshold From Nexus Rules

    The Indiana Department of Revenue issued updated guidance Tuesday to reflect legislation that removed a 200-transaction threshold from the state's rules for determining sales tax nexus for remote sellers.

  • April 30, 2024

    MTC To Tweak Draft Rule On Sourcing Trucking Receipts

    A Multistate Tax Commission work group is revising a draft rule that would provide states with an alternative method for sourcing receipts from trucking companies and is aiming to have changes finalized in the coming months, the work group's chair said Tuesday.

  • April 30, 2024

    Calif. Tax Committee Puts Digital Ad Tax Bill On Hold

    A California bill that would create a Maryland-style digital ad tax is on hold, tabled by a key committee.

  • April 29, 2024

    Vetoed Kan. Tax Cut Bill Falls One Vote Short Of Override

    The Kansas Senate fell one vote short Monday in its attempt to override the governor's veto of legislation that sought to cut taxes for individuals, banks and property owners, with some Republicans joining Democrats who opposed the plan's estimated $460 million annual price tag.

  • April 29, 2024

    Ex-COO Of Mo. Charity Gets 3 Years For Bribing Officials

    The former chief operating officer of a Missouri-based healthcare charity was sentenced to three years in prison Monday after admitting she and her husband, the charity's ex-chief financial officer, conspired to bribe elected officials in Arkansas, according to Missouri federal court documents.

  • April 29, 2024

    Calif. Senate OKs Eased Rules For SALT Cap Workaround

    California would ease payment requirements for eligible business owners seeking to pay an elective pass-through entity tax to get around the federal cap on state and local tax deductions under a bill that passed the state Senate.

  • April 29, 2024

    Pa. Retirement Home Wants Ed Board Tax Challenge Nixed

    The nonprofit owner of a retirement community in a suburb of Pittsburgh has filed a lawsuit against the local school board claiming that the board violated a soon-to-expire payment in lieu of taxes, or PILOT, agreement that was brokered almost 15 years ago.

  • April 29, 2024

    Colo. House OKs Sales Tax Break For Modular Homes

    Modular and manufactured homes would be completely exempt from Colorado sales and use taxes under legislation passed Monday by the House of Representatives that also amends some tax credits and eliminates several unused ones.

  • April 29, 2024

    Ind. Co. Rightly Denied Additional Refund, Tax Dept. Says

    An Indiana manufacturing company was correctly denied an additional sales tax refund for safety equipment and service contracts for computer software, according to a decision by the Department of Revenue.

  • April 29, 2024

    Colo. House OKs Agricultural Stewardship Tax Credits

    Colorado farms and ranches using certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation passed Monday by the state House of Representatives.

Expert Analysis

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

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    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

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