State & Local

  • May 14, 2025

    Ga. Gives Income Tax Exclusion For Disaster Relief Payments

    Georgia authorized a state income tax exclusion for eligible disaster relief or assistance grant program payments for agricultural damage wrought by Hurricane Helene under a bill signed by Gov. Brian Kemp.

  • May 14, 2025

    Ore. Riverfront Parcel Overvalued, State Tax Court Finds

    An Oregon riverfront property was overvalued by $12,000 in tax year 2022-23, the Oregon Tax Court said, lowering its real market value while rejecting the owner's arguments for a much deeper cut. 

  • May 14, 2025

    Ohio Revenues Through April Beat Estimates By $533M

    Ohio's total revenues from July through April proved to be $533 million ahead of estimates, according to a report by the state Office of Budget Management.

  • May 14, 2025

    Alabama Will Offer Workers 30-Day Safe Harbor

    Certain workers who spend 30 days or less per year performing their duties in Alabama will be exempt from income tax under a bill signed by the governor Wednesday. 

  • May 14, 2025

    Minn. School Can Skip Accrediting For Tax Break, Court Says

    A Minnesota school seeking a property tax exemption as an educational entity is not required to show accreditation by an outside organization to qualify for the break, the state tax court said.

  • May 13, 2025

    Pa. Court Debates RGGI Membership Without Lawmakers' Nod

    The Pennsylvania Supreme Court on Tuesday weighed if a law empowering the state's environmental regulator equated to securing legislative approval to join a multistate Regional Greenhouse Gas Initiative, with the state justices noting Pennsylvania is the only member to join without lawmakers' blessing.

  • May 13, 2025

    House Panel Clears $3.8T Extension of 2017 Tax Overhaul Law

    The House Ways and Means Committee voted along party lines early Wednesday to approve a $3.8 trillion tax bill that would make permanent many of the tax cuts for businesses and individuals enacted in President Donald Trump's first term.

  • May 13, 2025

    CarMax Says SC Failed To Justify Apportionment Change

    South Carolina's tax agency did not prove that CarMax used intercompany transactions to distort an entity's business activity and its state tax burden, the company told an appeals court, arguing that the state was wrong to make CarMax use an alternative apportionment method.

  • May 13, 2025

    Ohio Justices Pan Denial Of Tax Break For Farm Vehicle

    Several Ohio Supreme Court justices sounded critical Tuesday of the state tax agency's argument that a timber farming business owed use tax on its purchase of a Mercedes-Benz vehicle that the owner testified was mostly used to help workers treat the land.

  • May 13, 2025

    Minn. Sens. Advance Social Media Tax, Ditch Film Credit Cut

    A Minnesota tax package that includes a proposed excise tax on social media data collection is headed to the full state Senate for consideration after a committee removed a provision Tuesday that would have cut the state's film production tax credit.

  • May 13, 2025

    Pa. Sens. Reject Bill To Legalize Pot Through State-Run Shops

    A Pennsylvania Senate committee on Tuesday voted to reject a bill to legalize adult-use marijuana and regulate its sale via state-run stores.

  • May 13, 2025

    Pot Dispensary Asks Mo. High Court To Block County Taxes

    In incorporated areas of Missouri counties, a municipality's imposition of a 3% sales tax on adult-use cannabis supersedes a county's ability to impose its own additional tax, a dispensary told the Missouri Supreme Court during oral arguments Tuesday.

  • May 13, 2025

    Ala. Will Lower State Sales And Use Tax Rate On Groceries

    Alabama will lower the state sales and use tax rate on groceries from 3% to 2% starting next fiscal year under a bill signed by the governor.

  • May 13, 2025

    Ariz. County Will Ask Voters To Extend Local Jail Tax 20 Years

    Maricopa County, Arizona, will ask voters to extend the existing 0.2% jail facilities excise tax for 20 years with the approval of a countywide ballot measure under a bill signed by the governor.

  • May 13, 2025

    La. April Revenues Drop $169M From Last Year

    Louisiana general revenue collection in April trailed last year by $169 million, according to a report by the state Department of Revenue.

  • May 13, 2025

    Idaho Revenues Through April Down $55M From Forecasts

    Idaho's general fund revenue collection from July through April trailed estimates by $55 million, the state Division of Financial Management reported.

  • May 13, 2025

    Minn. Revenue Tops Forecast By $391M In April

    Minnesota general fund revenue in April exceeded an estimate by $391 million, the state Department of Management and Budget reported.

  • May 13, 2025

    Ore. Panel OKs State Tax Court's Standing For Associations

    Oregon associations and other organizations, in addition to aggrieved individuals and businesses, could seek relief in the state tax court under legislation approved by a Senate panel.

  • May 13, 2025

    Ala. To Exempt Menstrual Products, Diapers From Sales Tax

    Alabama will exempt menstrual products, maternity clothing, diapers and baby supplies from state sales and use tax under a bill signed by the governor.

  • May 12, 2025

    Feds Say Tribal Tariff Dispute Must Stay In US Trade Court

    The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.

  • May 12, 2025

    Texas Voters To Decide On Prohibiting Tax On Capital Gains

    Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.

  • May 12, 2025

    Gunster Tax Ace Jumps To Spencer Fane In Tampa

    Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.

  • May 12, 2025

    Ga. General Fund Receipts Through April Up $312M

    Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.

  • May 12, 2025

    GOP Floats $30,000 SALT Cap, Renewed R&D Credit

    House Ways and Means Republicans proposed a $30,000 state and local tax deduction cap and a renewed research and development credit in updated legislation to extend their 2017 tax overhaul law, which the committee plans to consider Tuesday.

  • May 12, 2025

    Biz Groups Back Bill To Expand FDII Tax Benefits

    A coalition of business lobbying groups has thrown its weight behind proposed legislation that would expand tax breaks for domestically held intellectual property, saying the changes would build on the goals of the 2017 federal tax overhaul.

Expert Analysis

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

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