State & Local

  • June 10, 2025

    Missouri Revenue Collection Through May Falls $16M

    Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.

  • June 10, 2025

    Mass. Revenues Through May Up $2B From Forecast

    Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.

  • June 10, 2025

    Del. Bill Seeks Corp. Tax Credits For Electricity Production

    Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.

  • June 09, 2025

    AI Guidelines For Tax Agencies Coming Soon, FTA Says

    A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.

  • June 09, 2025

    States Warned Of Budget Bill's Push To Broaden PL 86-272

    States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.

  • June 09, 2025

    Businesses Warn Fed. Circ. Against Pausing Block On Tariffs

    Thousands of businesses will suffer "irreparable harm" if the Federal Circuit halts the U.S. Court of International Trade's order that struck down President Donald Trump's global tariffs, a wine importer told the appellate court, urging against a long-term pause.

  • June 09, 2025

    Neb. Creates Credit For Defense Contractors' Worker Wages

    Nebraska will allow defense contractors to claim a tax credit against their income tax liability for 5% of the compensation paid to employees in the state under a bill signed by the governor.

  • June 09, 2025

    Colo. Excludes Certain Revenue Sources From TABOR Cap

    Colorado broadened the definitions of damages and certain property sales so that additional revenue sources are excluded from a revenue limit in the state's Taxpayer's Bill of Rights under a bill signed by the governor.

  • June 09, 2025

    Hawaii's Governor Will Veto Sunset For Tax Credits

    Hawaii Gov. Josh Green will veto a bill that would have created an automatic five-year sunset date for income tax credits, Green announced.

  • June 09, 2025

    Georgia General Fund Receipts Through May Up $536M

    Georgia's general fund revenue collection for July through May beat last year's collection for the same period by $536 million, according to a report by the governor's office.

  • June 09, 2025

    La. Lawmakers OK Tax Increase For Online Sports Betting

    Louisiana would increase the state's tax rate for online sports wagering to 21.5% from 15% under a bill passed by the Legislature and headed to the governor.

  • June 09, 2025

    La. Lawmakers OK Local Sales Tax Remittance Discount

    Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.

  • June 09, 2025

    La. Expands Marketplace Facilitator Definition For Sales Tax

    Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.

  • June 09, 2025

    Iowa Expands Property, Sales Tax Breaks For Data Centers

    Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.

  • June 06, 2025

    Skechers' Licensing Deal Improper, Wis. Appeals Court Agrees

    Skechers USA lacked purpose, other than avoiding taxes, for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in Wisconsin, a state appeals court held, upholding a decision from the state's tax appeals commission.

  • June 06, 2025

    Minn. Special Session To Take Up Data Center Tax Tweak

    Minnesota would restrict its sales tax break for large data centers while also extending the exemption under an agreement revealed Friday by House Republican and Democratic leaders ahead of a special Legislature session that starts Monday.

  • June 06, 2025

    The Tax Angle: IRS Funding, Budget Markup, Insurance Woes

    From a look at upcoming Senate hearings on President Donald Trump's funding plans for the IRS to a potential markup of Republicans' $3.8 trillion budget reconciliation bill and the continuing crisis in homeowner insurance, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • June 06, 2025

    Colo. To Vote On High-Earner Tax Hike For Free School Meals

    Colorado voters will choose whether to raise taxes on high earners to support the state's free school meals program and whether to let the state keep excess revenue already collected under legislation signed by Gov. Jared Polis.

  • June 06, 2025

    Conn. Appeals Court OKs Tax Penalty For Late Rental Form

    The owner of a Connecticut commercial property was correctly charged a tax penalty for failing to submit a form disclosing rental income on time, a state appeals court said Friday.

  • June 06, 2025

    Colo. Allows Sales Tax Searches Using Taxpayer ID Numbers

    Colorado will enhance its online search engine for sales and use tax license information to allow searches using a retailer's name or federal taxpayer identification number under a bill signed by Gov. Jared Polis.

  • June 06, 2025

    Taxation With Representation: Winston, Stibbe, Weil, Goodwin

    In this week's Taxation With Representation, Chart Industries Inc. and Flowserve Corp. merge, Aedifica NV and Cofinimmo NV unite, Sanofi buys Blueprint Medicines Corp., and Kimberly-Clark Corp. sells a majority stake in its international tissue business to Suzano.

  • June 06, 2025

    Ala. Revenue Through May Grows $262M From Last Year

    Alabama's net general fund revenue for July through May outpaced last fiscal year's collection for that span by $262 million, according to a report by the state Department of Revenue.

  • June 06, 2025

    PE Firms Are Top Opportunity Zone Investors, Report Finds

    A group tracking private equity activity said each of the 15 largest investors in the federal opportunity zone program are private equity firms, with Salt Lake City, Utah-based Bridge Investment Holdings topping the list with $3.7 billion in opportunity zone funds.

  • June 05, 2025

    Mich. Judge Trims Property Owners' Foreclosure Surplus Suit

    A Michigan federal judge trimmed a proposed class action filed by former property owners who accused Wayne County of wrongfully refusing to pay them surplus proceeds from tax foreclosure sales.

  • June 05, 2025

    Tax Judges Call For Fairness In Deference Questions

    Tax law generally gives deference to state government institutions, but good evidence presented by taxpayers can overcome those presumptions and enable judges to exercise discretion, tax court judges said Thursday.

Expert Analysis

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

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