State & Local
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January 13, 2025
Ariz. Bill Seeks Wastewater Pipe Sales Tax Break
Pipes used to carry wastewater would be exempt from Arizona sales and use taxes under legislation introduced in the state House of Representatives.
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January 13, 2025
Ga. General Fund Receipts Through Dec. Up $283M
Georgia's general fund receipts from July through December exceeded collections during the same period in the previous fiscal year by $283 million, according to the state Department of Revenue.
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January 13, 2025
Ky. House Advances Cut To Flat Income Tax Rate
Kentucky would reduce its flat income tax rate starting next year as part of a bill passed by the state House of Representatives and headed to the Senate.
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January 13, 2025
Justices Won't Review Philly Credit Denial For Del. Tax Paid
The U.S. Supreme Court declined on Monday to consider a Philadelphia resident's claims that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
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January 10, 2025
Up Next At High Court: Porn ID Check & Retiree Discrimination
The U.S. Supreme Court will return to the bench Monday for a full argument session, in which the justices will debate whether a Texas law requiring pornography websites to verify their visitors aren't minors violates the First Amendment and if retirees have the right to sue former employers for benefits discrimination.
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January 10, 2025
NJ Justices Say Private Lienholders Can Be State Actors
The Garden State's highest court has ruled that a previous version of the New Jersey Tax Sale Law is unconstitutional, pointing to U.S. Supreme Court precedent in concluding that private lienholders are not entitled to surplus equity in property that exceeds the debt owed.
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January 10, 2025
Illinois Joins IRS Direct File Program For 2025
The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Illinois when tax season begins this month, the Illinois Department of Revenue and Gov. JB Pritzker announced Friday.
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January 10, 2025
Illinois House Bill Would Trim Individual Income Tax Rate
Illinois would shave one-tenth of a percentage point from the state's flat individual income tax rate under a bill introduced in the state House of Representatives.
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January 10, 2025
Vt. Gov. Cautions Lawmakers Against Raising Taxes
Vermont's governor urged lawmakers not to increase taxes during the new legislative session, saying they should find ways to make the state more affordable to attract new residents.
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January 10, 2025
Maine Bill Seeks Excise Tax Exemption For Camper Trailers
Maine would eliminate its excise tax on camper trailers under a bill introduced in the state Senate.
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January 10, 2025
Colo. Bill Seeks $34M Tax Credit To Lure Sundance Festival
Colorado would create a refundable income tax credit worth up to $34 million over 10 years to lure the Sundance Film Festival to the state under legislation introduced in the state House.
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January 10, 2025
Maine Senate Bill Aims To Bolster Seed Capital Tax Credit
Maine would increase the amount of income tax credits allowed to be claimed in future years in a program that provides credits for investments in Maine businesses under a bill introduced in the state Senate.
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January 10, 2025
Md. Bill Would Swap Electric Vehicle Tax Credit With Rebates
Maryland would repeal its electric vehicle excise tax credit and replace it with a rebate program under a bill introduced in the state House of Delegates.
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January 10, 2025
Charter Asks NY Panel To Cancel $7.8M Tax Bill In Rate Fight
A New York tribunal misinterpreted state law when it found Charter Communications Inc.'s combined group ineligible for a reduced tax rate offered to certain technology businesses, the company argued in asking a state appeals court to cancel a $7.8 million tax assessment.
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January 10, 2025
Colo. Bill Would Order Study Of Severance Tax, Water Funding
Colorado's Department of Natural Resources would have to assemble a third-party group to help put together a study of the state's severance taxes and water funding under a bill introduced in the Senate.
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January 10, 2025
Taxation With Representation: Kirkland, Davis Polk, Wachtell
In this week's Taxation With Representation, Constellation acquires Calpine, Cintas seeks a deal with UniFirst Corp., Stryker Corp. acquires Inari Medical Inc., and Paychex Inc. buys Paycor.
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January 10, 2025
Neb. Bills Would Exclude Tips And Overtime From Tax
Nebraska would exempt income earned from tips and overtime from income tax under two bills introduced in the state Legislature.
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January 10, 2025
Miss. House Bill Would Exempt Some Groceries From Tax
Mississippi would exempt some food purchases from sales tax under a bill introduced Friday in the state House of Representatives.
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January 10, 2025
Colo. House Bill Seeks Database Of Tax Expenditures, Grants
Colorado would create an online database of state grant opportunities and tax expenditures such as credits under legislation introduced in the state House of Representatives.
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January 10, 2025
SD Revenues Through December Beat Forecast By $5M
South Dakota's revenue collection from July to December beat estimates by roughly $5 million, according to the state Bureau of Finance and Management.
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January 10, 2025
Colo. Bill Would Improve Sales Tax Search Engine
Colorado's sales and use tax license and exemption search engine would be made easier to use by allowing searches of a retailer's name and federal taxpayer identification number under legislation proposed in the state Senate.
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January 09, 2025
Wash. Justices Won't Review $160M Seattle Property Tax Win
Seattle can keep $160 million in property taxes for waterfront improvements, after Washington's Supreme Court declined to review a lower appellate court's ruling rejecting property owners' bid to recalculate the tax to reflect the hit property values had taken from COVID-19.
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January 09, 2025
JCT Details TCJA Tax Provisions Scheduled To Expire
A report released Thursday by the Joint Committee on Taxation provided details on the numerous tax provisions implemented under the Tax Cuts and Jobs Act scheduled to expire at the end of 2025.
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January 09, 2025
Md. House Bill Seeks Special Tax On Commercial Property
Maryland would authorize local governments to establish a subclass of commercial and industrial property and impose a special tax on such property to fund transportation improvements and local education budgets as part of a bill introduced in the state House of Delegates.
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January 09, 2025
Md. House Bill Seeks Referendum To Limit State Tax Hikes
Maryland voters could vote in 2026 on whether to amend their state constitution to prohibit state tax and fee increases without a vote of the General Assembly under legislation introduced in the House.
Expert Analysis
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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.
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Former Minn. Chief Justice Instructs On Writing Better Briefs
Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.
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Stay Interviews Are Key To Retaining Legal Talent
Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.
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Neb. Justices Should Weigh IRC Terms In Dividend Tax Case
Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.
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Strange But True, Here And There: SALT In Review
From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Judicial Independence Is Imperative This Election Year
As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.
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Spartan Arbitration Tactics Against Well-Funded Opponents
Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.
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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Litigation Inspiration: A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.