State & Local
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March 20, 2025
Minn. Bill Seeks Millionaire Tax To Offset Medicaid Cuts
Minnesota would create a new tax bracket for individual income above $1 million and set the tax rate at a level to offset estimated changes in federal Medicaid funding under legislation introduced Thursday in the state Senate.
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March 20, 2025
Minn. Senate Bill Would Require Franchise Tax Info Disclosure
Minnesota would require disclosure of corporate franchise tax information for certain large companies under legislation introduced Thursday in the state Senate.
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March 20, 2025
ND Directs Lawmakers To Consider Tribal Land Tax Study
North Dakota directed state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill signed by the governor.
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March 19, 2025
La. Top Court Tosses Lawsuit Seeking To Block Tax Overhaul
The Louisiana Supreme Court dismissed a lawsuit from a group of state residents to halt a referendum that, if approved, would allow for a state constitutional change to carry out an overhaul of the state's tax regime.
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March 19, 2025
Comerica Awarded Interest On $11M Mich. Tax Credit Win
Comerica is entitled to interest on a nearly $11 million business tax refund it received following the Michigan Supreme Court's upholding of transfers of tax credits that occurred during a merger, the state Tax Tribunal ruled.
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March 19, 2025
NC Gov. Wants To Freeze Some Tax Cuts, Institute Others
North Carolina would maintain its current corporate income tax rate of 2.25%, the lowest among the 44 states with such a tax, rather than continuing to phase it out, under a Wednesday biennium budget proposal from new Gov. Josh Stein.
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March 19, 2025
Ohio Tax Board OKs Regs To Streamline Appeal Resolution
The Ohio Board of Tax Appeals amended regulations to clarify its authority to issue orders in response to several common, rarely contested types of filings and streamline the resolution of tax disputes in such cases, according to a final rule.
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March 19, 2025
Colo. Senate OKs Lowering Family Leave Premium
The premium rate for Colorado's paid family medical leave insurance program would dip and a benefit for parents of newborns in intensive care would increase under a bill passed Wednesday by the state Senate.
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March 19, 2025
Colo. Senate OKs Dropping Some Revenue From TABOR Limit
Revenue received by Colorado from damage awards and certain property sales would be excluded from the revenue limit in the state's Taxpayer's Bill of Rights under legislation passed Wednesday by the state Senate.
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March 19, 2025
Tax On Services In Proposed Minn. Budget Hits Opposition
Minnesota business groups criticized on Wednesday a provision in the governor's budget proposal to expand the state sales tax to certain accounting, banking and legal services, telling a state Senate committee that it would hurt heavily taxed residents even more.
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March 19, 2025
Mo. Auditor Faults State For Lack Of Cannabis Tax Probes
Missouri's state auditor faulted the state Department of Revenue for not auditing any cannabis tax returns since sales of medical cannabis began in 2020, saying the tax agency failed to establish a robust compliance environment for the filings.
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March 19, 2025
Ala. Bill Seeks To Regulate, Tax Cannabinoid Products
Alabama would impose a 6% tax on cannabinoid product sales beginning in 2026 under a bill introduced in the state Senate.
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March 19, 2025
NC Tax Revenue Collection Through February Up $707M
North Carolina's total revenue collection from July through February exceeded last year's collection during the same time period by $707 million, according to a report by the Office of the State Controller.
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March 19, 2025
Law360 Announces The Members Of Its 2025 Editorial Boards
Law360 is pleased to announce the formation of its 2025 Editorial Advisory Boards.
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March 19, 2025
Tenn. Revenues Through February Up $23M From Estimates
Tennessee's total revenue collection from July through February beat budget estimates by $23 million, according to a report from the state Department of Finance and Administration.
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March 19, 2025
Idaho Allows Tax Records Sharing To Combat Benefits Fraud
Idaho authorized the state's tax commission and Department of Health and Welfare to share state individual income tax return records to investigate suspected fraud related to public assistance benefits applications under a bill signed by the governor.
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March 19, 2025
Hawaii Senate Panels OK Tax On Reward Points Bookings
Hawaii would impose a $20-a-night transient accommodations tax on bookings made with reward points under a bill passed by two Senate committees.
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March 19, 2025
Miss. Senate Passes Income Tax Cut With Revenue Triggers
Mississippi's latest tax reform package seeks to tie income tax rate decreases to future revenue surpluses under an amended bill passed by the state Senate, countering the state House of Representative's original proposal to outright eliminate the tax after 10 years.
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March 19, 2025
Wyo. Prescribes Order For Applying Property Tax Breaks
Wyoming established an order in which property tax exemptions should be applied when multiple exemptions apply to the same property under a bill signed by the governor.
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March 18, 2025
Mich. House OKs Permanent Automatic Income Tax Rate Cut
Michigan would lower its income tax rate back down to where it was in 2023 and make the tax cut permanent, unless the Legislature voted to change it, under a bill the state House of Representatives passed Tuesday.
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March 18, 2025
Verizon Seeks $24.7M Refund In Challenge To Fla. Tax Rules
A Florida regulation that determines the tax treatment for certain receipts from telecommunications companies unconstitutionally burdens interstate commerce and taxes activity that occurs in other states, Verizon argued to a state court in protesting a $24.7 million Florida tax refund denial.
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March 18, 2025
Microsoft Cost-Share Receipts Tax Fight Sent To Trial In Mich.
Microsoft's challenge to Michigan's tax treatment of its cost-sharing agreement receipts is headed to trial after the state's tax tribunal said more proceedings are necessary to determine whether the ownership of the intellectual property in dispute is divided between the company and its affiliates.
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March 18, 2025
Biz Groups Pan Corporate Tax Info Disclosure In Minn. Bill
Business groups criticized Tuesday a provision in a Minnesota omnibus tax package that would require disclosure of the tax information of many large corporations, saying it would violate those companies' privacy and hurt the state economically.
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March 18, 2025
Texas Supreme Court Affirms GEO Isn't Tax-Exempt
Private prison operator GEO Group Inc., which has operated detention facilities in Texas, isn't eligible for a refund of state taxes because it doesn't qualify for an exemption as a government agent or instrumentality, the Texas Supreme Court affirmed.
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March 18, 2025
Bank Groups Push For Permanent Block On Ill. Swipe Fee Law
Banking industry groups moved late Monday to deliver a final blow to an Illinois state law that bans swipe fees on tax and tip portions of payment card transactions, asking a Chicago federal judge to go ahead and finish off the ban before it takes effect this summer.
Expert Analysis
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4 Ways To Refresh Your Law Firm's Marketing Strategy
With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.
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Consider 2 Alternative Exit Plans In RE Distress Scenarios
In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.
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SC's Courts Have It Wrong On Amazon Marketplace Sales Tax
The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.
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Constitutional Shenanigans And Other Sports: SALT In Review
From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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This Earth Day, Consider How Your Firm Can Go Greener
As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.
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Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues
Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Requiring Leave To File Amicus Briefs Is A Bad Idea
A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.
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4 Ways To Motivate Junior Attorneys To Bring Their Best
As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.