State & Local

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

  • June 12, 2025

    NH High Court Upholds Towns Keeping Excess Tax Revenue

    The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.

  • June 12, 2025

    Legal Noncitizens OK For Domicile Tax Break, SC Judge Says

    A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.

  • June 12, 2025

    Philly Lowers Business Income Tax Rates In Approved Budget

    Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.

  • June 12, 2025

    Ohio Senate Passes Budget Plan With Flat Tax

    Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.

  • June 12, 2025

    La. Lawmakers OK Inventory Tax Credit Changes For S Corps

    Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.

  • June 12, 2025

    NY Dept. Says Tax Applies To Auction Service's Commission

    New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.

  • June 12, 2025

    Wis. Children's Hospital Denied Exemption For Hospital Tower

    The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.

  • June 12, 2025

    NY Says Tax Applies To Asbestos Gear Used In State Facilities

    A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.

  • June 12, 2025

    Oklahoma General Fund Revenues Beat Forecasts By $98M

    Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.

  • June 12, 2025

    Ohio Revenues Beat Estimates By $1.3B Through May

    Ohio's general revenue fund receipts for July through May outpaced forecasts by $1.34 billion, according to a report by the state Office of Budget Management.

  • June 12, 2025

    Maine Gives 2 Years To Fight Tax Debt Biz Property Takings

    Maine won't allow challenges to governmental takings of commercial real estate for nonpayment of property taxes after a statutory two-year period ends, under a bill signed by the governor.

  • June 12, 2025

    NY Sen. OKs Tax Deadline Change For Cannabis Distributors

    New York would change the date when cannabis distributors are required to submit excise tax returns under a bill passed in the state Senate.

  • June 11, 2025

    Mo. House Passes $1.5B Stadium Bill To Keep Chiefs, Royals

    The Missouri House of Representatives voted Wednesday to approve tax and other incentives worth $1.5 billion to help build or upgrade stadiums for Kansas City's MLB and NFL franchises, on the last day of a special legislative session ordered by Gov. Mike Kehoe.

  • June 11, 2025

    Ore. Lawmakers OK Uniform Deadlines For Refund Requests

    Oregon would establish uniform deadlines for refund requests for taxes administered by the state Department of Revenue under legislation passed Wednesday in the state House, sending it to the governor.

  • June 11, 2025

    Ga. Court Bars School District From Joining Tax Dispute

    A Georgia school district was improperly allowed by a trial court to intervene in an Atlanta airport restaurant's property tax case because the district had no interest in the case, the state appellate court ruled. 

  • June 11, 2025

    Ore. Truckers, GOP Lawmakers Pan $1B Transportation Plan

    Oregon's $1 billion transportation plan would significantly increase taxes and fees for the state's trucking industry, an industry representative said in a public hearing, while Republican lawmakers and advocates of lower taxes attacked the measure.

  • June 11, 2025

    RI Tax Panel Nixes Digital Ad Tax From Budget Plan

    Rhode Island's House tax writers advanced an amended version of the governor's budget plan that includes taxing parking lots and nonowner-occupied homes, but they stripped out a proposed tax on digital advertisements.

  • June 11, 2025

    Trump Pick For IRS Chief Clears Key Senate Hurdle

    President Donald Trump's nominee to serve as commissioner of the Internal Revenue Service survived a key procedural vote Wednesday in the Senate, setting the stage for the chamber to proceed with a final vote on his confirmation.

  • June 11, 2025

    La. Legislature OKs Ban On Class Suits Against Tax Dept.

    Louisiana would prohibit class actions against the state Department of Revenue under a bill passed in the state House of Representatives and next headed to the governor. 

  • June 11, 2025

    Hawaii Gov. To Veto Bill Axing Sugarcane Tax Exemption

    Hawaii would have ended its excise tax exemption for sugarcane producers under a bill that will be vetoed by the governor. 

  • June 11, 2025

    Mich. Dept. Says Tax Relief Available In Storm-Affected Areas

    Michigan is providing a filing extension to taxpayers living in areas hit hard by heavy rainfall and flooding if they reach out to the state Department of Treasury, the department said.

Expert Analysis

  • 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.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

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