State & Local

  • May 07, 2025

    NY Eyes Injunction Against Feds In Congestion Price Fight

    New York transportation agencies have asked a federal judge to block the U.S. Department of Transportation from following through on its threat to withhold federal funding for Manhattan roadway projects if the Empire State doesn't halt congestion pricing.

  • May 07, 2025

    Mo. Lawmakers OK Capital Gains, Sales Tax Exemptions

    Missouri would create a capital gains tax exemption, as well as sales tax exemptions for broadband equipment, diapers and feminine hygiene products, under a bill the state House gave final legislative approval to Wednesday.

  • May 07, 2025

    Iowa Requires Mandated E-Filers To File Electronically

    Iowa will not consider sales and use tax filings valid if a mandated electronic filer does not file electronically, under a bill signed by the governor.

  • May 07, 2025

    La. House OKs Plan To Let Parishes Scrap Inventory Taxes

    Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.

  • May 07, 2025

    Ala. Restricts Extensions Of Tax Exemptions To Localities

    Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.

  • May 07, 2025

    Iowa General Fund Receipts Through April Down $529M

    Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.

  • May 07, 2025

    Mass. Tax Revenue Through April Up $1.9B From Estimate

    Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.

  • May 07, 2025

    Arizona Extends Forest Gear Sales Tax Break

    Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.

  • May 07, 2025

    NY Assembly Bill Seeks Tax Credit For Cannabis Processors

    New York would establish a tax credit for eligible cannabis processors under a bill introduced in the state Assembly.

  • May 06, 2025

    Actor Voight, Film Biz Adviser To Trump, Floats Tax Incentives

    Actor Jon Voight, whom President Donald Trump tapped as an adviser on the Hollywood film industry, told Trump that tax incentives, international treaties and limited tariffs could revitalize production, while California Gov. Gavin Newsom separately floated a $7.5 billion federal film tax credit, according to statements shared Tuesday with Law360.

  • May 06, 2025

    Tenn. Will Tax Vapor Products At 10% Of Wholesale Price

    Tennessee will add vapor products to its taxable tobacco products and impose a 10% tax on their wholesale price under a bill signed by the governor. 

  • May 06, 2025

    Tenn. Allows Excise Tax Add-Backs From Federal Deductions

    Payers of Tennessee excise tax can add back amounts taken as federal income deductions to their net earnings in the state under a bill signed by the governor. 

  • May 06, 2025

    Vermont Revenue Grows By $177M Through March

    Vermont's total general fund revenue from July through March outpaced last fiscal year's collection for that period by $177 million, according to the state Agency of Administration.

  • May 06, 2025

    4th Circ. Prods Maryland On Digital Ad Tax Constitutionality

    The Fourth Circuit questioned Tuesday the constitutionality of a provision of Maryland's digital advertising tax, asking the state comptroller to explain the state's legitimate interest in barring certain communications to customers by the companies paying the tax.

  • May 06, 2025

    Ark. Revenues Through April Up $52M From Forecast

    Arkansas' net revenue collection from July through April outperformed forecasts by $52 million, according to a report by the state Department of Finance and Administration.

  • May 06, 2025

    Alabama Net Tax Collections Through April Up $184M

    Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.

  • May 06, 2025

    Texas Net Revenues Through April Up 4% From Last Year

    Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.

  • May 06, 2025

    ND Provides Tax Credit For Employer Child Care Contributions

    North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.

  • May 06, 2025

    Ind. Extends Data Center Tax Break To Quantum Computing

    Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.

  • May 05, 2025

    Calif. Resident Wins Tax Refund After Storm Extension

    A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row

    The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.

  • May 05, 2025

    California REIT Co-Founder Owes $1M In Tax, OTA Says

    A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    AT&T Drops Challenge To NJ's Denial Of $78.5M R&D Credit

    An AT&T entity has moved to drop its protest of New Jersey's denial of its attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, according to a state tax court filing.

  • May 05, 2025

    Calif. Couple Lose Tax Fight Over Out-Of-State Credits

    The California Franchise Tax Board correctly reduced the amount of out-of-state tax credits it allowed a couple to claim, the state's Office of Tax Appeals ruled, saying they failed to provide evidence to the contrary. 

  • May 05, 2025

    Trump Admin Defends Tariff Power In Toy-Makers' Challenge

    President Donald Trump's administration urged a D.C. federal court to deny a request by toy companies to halt global tariffs, arguing the government is authorized to impose trade measures under the International Emergency Economic Powers Act.

Expert Analysis

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

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