State & Local

  • April 10, 2025

    Texas Senate OKs Bill Creating Tangible Property Tax Break

    Texas would have voters decide if the state should create a tax break for income-producing tangible personal property, allowing owners to exempt a portion of its value from tax under a resolution unanimously passed by the state Senate.

  • April 09, 2025

    NJ Will Pay $15M To Settle County's Casino Tax Break Lawsuit

    Atlantic County and the state of New Jersey have reached a $15 million settlement over a dispute related to a property tax break program for casinos that the county argued unconstitutionally shifted the tax burden to its municipalities.

  • April 09, 2025

    Colo. House Panel Backs Suit Over TABOR's Constitutionality

    Colorado would retain counsel and file suit to determine whether the state's Taxpayer's Bill of Rights violates the U.S. Constitution's guarantee of republican forms of government for the states under a resolution approved by a House panel.

  • April 09, 2025

    La. Revenue Chief Expects Bills To Broaden Sales Tax Base

    Louisiana may try to broaden its sales and use tax regime to include more services, the state's revenue secretary said Wednesday, noting that bills filed ahead of the Legislature's session next week shows tax reform will continue to be a priority.

  • April 09, 2025

    Mass. Town's Comparable Sales Rejected By Tax Board

    A three-family apartment building in Massachusetts was overvalued by a local assessor by about $40,000, the Massachusetts Appellate Tax Board ruled, saying the owner's argument that the assessed value was greater than fair cash value proved persuasive.

  • April 09, 2025

    Minn. Biz Groups Bash Social Media Data Tax Bills

    Business and technology groups panned Minnesota legislation to tax data collection by social media platforms, saying Wednesday that the cost, estimated at nearly $100 million annually, would be borne by consumers and hurt the state's economy.

  • April 09, 2025

    Calif. OTA Denies Bad Debt Deduction For S Corp.'s Payments

    A California shareholder in an S corporation that invested in another company is not eligible to claim a bad debt deduction, the state Office of Tax Appeals ruled, saying he failed to prove that the S corporation's payments were bona fide debts.

  • April 09, 2025

    Calif. Couple Not Eligible For Refund, OTA Rules

    A California couple claiming to have no taxable income and who asked for a refund for the amount withheld from them has not proved they were eligible for a refund for the 2020 tax year, the state Office of Tax Appeals ruled. 

  • April 09, 2025

    Colo. Will Offer $34M Tax Break To Sundance Film Fest

    Colorado will offer the Sundance Film Festival a $34 million income tax credit now that the festival has decided to relocate to the state, under a bill signed by Democratic Gov. Jared Polis.

  • April 09, 2025

    Ga. General Fund Receipts Through March Up $543M

    Georgia's general fund collection from July through March beat last year's earnings by $543 million, according to a report from the state governor's office.

  • April 09, 2025

    SD General Fund Revenues Beat Forecasts By $5M

    South Dakota's general fund revenue collection from July through March beat forecasts by $5.3 million, according to the state Bureau of Finance and Management. 

  • April 09, 2025

    Mont. Gives Taxpayers An Electronic Communications Option

    Montana gave taxpayers the option to receive communications from the state Department of Revenue electronically under a bill signed by the governor.

  • April 08, 2025

    Colo. Appeals Court Urged To Toss Transportation Fees

    Colorado's 2021 transportation funding law violates the state Taxpayer's Bill of Rights and related provisions, an anti-tax group told an appeals court panel Tuesday, urging it to reverse a district court order that stopped its lawsuit.

  • April 08, 2025

    Md. Lawmakers OK Tax on Data Services, High Earners

    Maryland would impose a tax on data service and create new income tax brackets for high earners under a budget package passed by the legislature, which next goes to the governor, who has voiced support for the measure.

  • April 08, 2025

    Md. Lawmakers OK Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers who are currently or were incarcerated would be eligible for installment plans for tax liabilities under legislation approved by state lawmakers.

  • April 08, 2025

    Calif. OTA Says Motorcycle Co. President Owes Tax Liability

    The president of a former motorcycle sales business in California is liable to pay the company's assessed tax liability because she failed to prove she was not the responsible person, the state Office of Tax Appeals ruled. 

  • April 08, 2025

    Mass. Board Upholds Town's Value Of Commerical Property

    An owner of a commercial property in Massachusetts failed to produce comparable sales to substantiate reducing the property's valuation by more than $400,000, the state Appellate Tax Board ruled Tuesday.

  • April 08, 2025

    Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says

    The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.

  • April 08, 2025

    Pa. Court Restores Original Assessment Of Couple's Home

    A Pennsylvania trial court incorrectly increased the value of a couple's home, but the couple failed to prove the original assessment from the city should be decreased, the state's Commonwealth Court ruled.

  • April 08, 2025

    Mo. Senate OKs Capital Gains Tax Exemption

    Missouri would create a capital gains tax exemption, as well as a sales tax exemption for broadband equipment, diapers and feminine hygiene products, under a bill passed by the state Senate.

  • April 08, 2025

    Ark. Requires Fiscal Impact Statements For Tax Referendums

    Arkansas established requirements for the presentation of fiscal impact statements for ballot initiatives, referendum measures and proposed amendments to the state constitution that would raise, lower or impose new taxes as part of a bill signed by Gov. Sarah Huckabee Sanders.

  • April 08, 2025

    Texas House OKs Increase In Biz Property Tax Exemption

    Texas would increase the state's business personal property tax exemption to $250,000, pending the outcome of a public vote, under a bill passed by the state House of Representatives.

  • April 08, 2025

    Md. Lawmakers OK Digital Ad Tax Appeals Process

    Companies challenging assessments of Maryland's tax on digital advertising revenues could use the same administrative appeals process allowed for most other state taxes under legislation approved by the state General Assembly.

  • April 08, 2025

    Ore. House OKs Tax Court Standing For Associations

    Associations, chambers and other organizations in Oregon could seek relief in the state tax court on behalf of their aggrieved members under legislation approved unanimously by the state House of Representatives.

  • April 07, 2025

    Pa. Supreme Court Snapshot: Electric Bills, Jock Tax

    The Pennsylvania Supreme Court will open its three-day session in Pittsburgh Tuesday with arguments over how to weigh when a coworker or co-owner shares in an employer's immunity from lawsuits under the state's workers' compensation law, and if electricity providers can get additional services put on the utility bills drawn up by power distributors.

Expert Analysis

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

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    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

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    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

  • NY Tax Talk: Primary Function Is Key Analysis For Sales Tax

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    Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

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