State & Local

  • May 28, 2024

    Mo. Panel Affirms Nixes Of St. Louis Teleworker Tax, Class Bid

    St. Louis must issue earnings tax refunds to six nonresidents for days they worked outside the city after the COVID-19 pandemic began, but those employees can't seek a class action on behalf of other remote workers, the Missouri Court of Appeals ruled Tuesday.

  • May 28, 2024

    Tax Lawyer Rejoins Mayer Brown In DC From Latham

    Mayer Brown LLP has rehired a tax partner from Latham & Watkins LLP, who joins the firm in Washington, D.C., to continue working with clients to best utilize renewable energy tax credits, the firm announced Tuesday.

  • May 28, 2024

    Mich. Offers Tax Deadline Relief In Counties Hit By Storms

    Taxpayers in four Michigan counties that were impacted by severe storms and tornadoes can request additional time to file returns and make payments, according to a notice Tuesday from the state Treasury Department.

  • May 28, 2024

    Colo. Extends Tax Credit For Rehab Of Historic Structures

    Colorado's tax credit for rehabilitation of historic structures will run through 2036 and apply to work on structures as new as 30 years old under legislation signed by Democratic Gov. Jared Polis.

  • May 28, 2024

    Colo. Creates Tax Credits For Agricultural Stewardship

    Colorado farms and ranches that use certain agricultural stewardship practices will be eligible for tax credits of up to $300,000 under legislation signed into law by Gov. Jared Polis.

  • May 24, 2024

    Shuttered Paper Mill Flouted $12M Incentive Deal, NC AG Says

    The state of North Carolina is suing food and beverage packaging company Pactiv Evergreen to recoup $12 million in economic incentives the company allegedly accepted to keep a local mill up and running after it abruptly shuttered the facility last year.

  • May 24, 2024

    CohnReznick Adds Tax Planning Partner From Mazars

    CohnReznick LLP added a top accountant and tax partner from Mazars USA LLP to its roster of tax professionals, the firm announced.

  • May 24, 2024

    NY Tax Dept. Wrongly Cut CEO's Enterprise Credit, ALJ Says

    New York's state tax agency incorrectly used the business allocation percentage of an S corporation to reduce the amount of qualified Empire Zone enterprise tax credits that the company's CEO could claim, an administrative law judge said in a determination released Friday.

  • May 24, 2024

    Amazon SC Sales Tax Case Could Decide Meaning Of 'Seller'

    Amazon's longtime battle with the South Carolina Department of Revenue could ultimately answer critical questions about retroactivity, statutory interpretation and the definition of key terms such as "seller."

  • May 24, 2024

    NYC Apartment Hotel May Qualify For Tax Break, Dept. Says

    A planned 150-unit apartment hotel building in New York City catering to a nearby hospital's patients and staff and to university students could be eligible for an industrial and commercial abatement program, the city Department of Finance said in a letter ruling.

  • May 24, 2024

    Colo. Net Revenue Collection In April Up $218M

    Colorado's total general fund revenue in April was $218 million higher than collections last year, the state Department of Revenue reported.

  • May 24, 2024

    Pa. Tax Dept. Floats Reg Outlining Business Income Treatment

    The Pennsylvania Department of Revenue proposed a regulation Friday outlining when income is considered apportionable business income or nonbusiness income that isn't apportionable, and how the unitary business principle affects those determinations.

  • May 24, 2024

    Lists Of State Laws That Satisfy Charitable Org. Regs Invalid

    The Internal Revenue Service rendered obsolete two lists of state laws and circumstances that allowed for charitable organizations to satisfy certain federal requirements, as a number of the relevant laws have since changed, the agency announced Friday.

  • May 24, 2024

    Taxation With Representation: Davis Polk, Wachtell, Latham

    In this week's Taxation With Representation, SouthState Corp. buys Independent Bank Group Inc., CyberArk acquires Venafi, Carlyle clinches its fifth Japanese buyout fund, and AuditBoard Inc. agrees to be bought by Hg Capital.

  • May 24, 2024

    La. Requires Tax Withholding For Certain Gambling Winnings

    Louisiana will require businesses that pay gambling winnings to individuals to withhold and remit state income taxes on those winnings if federal income taxes are also required to be withheld, under a bill the state's governor signed.

  • May 24, 2024

    Mich. Bills Would Change Tax Rules On Delivery Sales

    Michigan would amend its sales and use tax regime to include language clarifying that vendors who use online delivery platforms are responsible for collecting and remitting the taxes as part of two bills introduced in the state House of Representatives.

  • May 23, 2024

    NC Justices Back Manufacturer Tax Break For Contractor

    The North Carolina Supreme Court on Thursday backed a $130,000 tax break for an asphalt maker, upholding a lower court's decision that the company qualified for an exemption reserved for manufacturers even though it sold just a small portion of its product.

  • May 23, 2024

    Ill. Justices OK $28M Tax Value Appeal Without Payment

    A power company's property in Illinois was not required to pay disputed property taxes before appealing a valuation, the Illinois Supreme Court affirmed Thursday, upholding a reduction in the assessment of about $28 million.

  • May 23, 2024

    Tenn. Broadens Ag Land Eligible For Lower Tax Assessments

    Tennessee will double the amount of land within a property tax jurisdiction that may be classified as agricultural, forest or open-space land and subject to a lower tax assessment under a bill signed by the governor.

  • May 23, 2024

    Ohio Bill Seeks Refundable Credit For Property Taxes, Rent

    Households in Ohio with $60,000 or less in annual income would be able to claim a refundable income tax credit for the cost of their property taxes or for 15% of their rent under a bill introduced in the Senate.

  • May 23, 2024

    Conn. Requires Study Of Uniform Tax On Solar Facilities

    Connecticut will have the state's Department of Energy and Environmental Protection study whether it should create a uniform capacity tax on solar facilities as part of a bill signed by the governor.

  • May 23, 2024

    Corp. Tax Rate Should Hold, GOP Former Panel Chair Says

    Lawmakers should preserve the Tax Cuts and Jobs Act's nonexpiring provisions, specifically the 21% corporate tax rate, when debating the extension of the law's expiring provisions in 2025, former House Ways and Means Committee Chairman Kevin Brady said Thursday.

  • May 23, 2024

    NY Panel OKs Allowing Anyone To Rep Clients At Tax Tribunal

    New York would allow taxpayers to choose anyone age 18 and older to represent them in the state Tax Appeals Tribunal, including a registered tax preparer, under a bill passed in the Assembly Ways and Means Committee. 

  • May 23, 2024

    Colo. To Allow Fire, Ambulance Districts To Levy Sales Taxes

    Colorado fire and ambulance districts will be able to levy local sales taxes, with voter approval, and impose impact fees on new construction under legislation signed by Democratic Gov. Jared Polis.

  • May 23, 2024

    Idaho Revenue Through April Up $89M Over Forecasts

    Idaho general revenue collection from July through April was up $89 million over budget forecasts, the state Division of Financial Management reported.

Expert Analysis

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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