State & Local

  • May 07, 2025

    La. House OKs Plan To Let Parishes Scrap Inventory Taxes

    Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.

  • May 07, 2025

    Ala. Restricts Extensions Of Tax Exemptions To Localities

    Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.

  • May 07, 2025

    Iowa General Fund Receipts Through April Down $529M

    Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.

  • May 07, 2025

    Mass. Tax Revenue Through April Up $1.9B From Estimate

    Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.

  • May 07, 2025

    Arizona Extends Forest Gear Sales Tax Break

    Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.

  • May 07, 2025

    NY Assembly Bill Seeks Tax Credit For Cannabis Processors

    New York would establish a tax credit for eligible cannabis processors under a bill introduced in the state Assembly.

  • May 06, 2025

    Actor Voight, Film Biz Adviser To Trump, Floats Tax Incentives

    Actor Jon Voight, whom President Donald Trump tapped as an adviser on the Hollywood film industry, told Trump that tax incentives, international treaties and limited tariffs could revitalize production, while California Gov. Gavin Newsom separately floated a $7.5 billion federal film tax credit, according to statements shared Tuesday with Law360.

  • May 06, 2025

    Tenn. Will Tax Vapor Products At 10% Of Wholesale Price

    Tennessee will add vapor products to its taxable tobacco products and impose a 10% tax on their wholesale price under a bill signed by the governor. 

  • May 06, 2025

    Tenn. Allows Excise Tax Add-Backs From Federal Deductions

    Payers of Tennessee excise tax can add back amounts taken as federal income deductions to their net earnings in the state under a bill signed by the governor. 

  • May 06, 2025

    Vermont Revenue Grows By $177M Through March

    Vermont's total general fund revenue from July through March outpaced last fiscal year's collection for that period by $177 million, according to the state Agency of Administration.

  • May 06, 2025

    4th Circ. Prods Maryland On Digital Ad Tax Constitutionality

    The Fourth Circuit questioned Tuesday the constitutionality of a provision of Maryland's digital advertising tax, asking the state comptroller to explain the state's legitimate interest in barring certain communications to customers by the companies paying the tax.

  • May 06, 2025

    Ark. Revenues Through April Up $52M From Forecast

    Arkansas' net revenue collection from July through April outperformed forecasts by $52 million, according to a report by the state Department of Finance and Administration.

  • May 06, 2025

    Alabama Net Tax Collections Through April Up $184M

    Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.

  • May 06, 2025

    Texas Net Revenues Through April Up 4% From Last Year

    Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.

  • May 06, 2025

    ND Provides Tax Credit For Employer Child Care Contributions

    North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.

  • May 06, 2025

    Ind. Extends Data Center Tax Break To Quantum Computing

    Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.

  • May 05, 2025

    Calif. Resident Wins Tax Refund After Storm Extension

    A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row

    The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.

  • May 05, 2025

    California REIT Co-Founder Owes $1M In Tax, OTA Says

    A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.

  • May 05, 2025

    AT&T Drops Challenge To NJ's Denial Of $78.5M R&D Credit

    An AT&T entity has moved to drop its protest of New Jersey's denial of its attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, according to a state tax court filing.

  • May 05, 2025

    Calif. Couple Lose Tax Fight Over Out-Of-State Credits

    The California Franchise Tax Board correctly reduced the amount of out-of-state tax credits it allowed a couple to claim, the state's Office of Tax Appeals ruled, saying they failed to provide evidence to the contrary. 

  • May 05, 2025

    Trump Admin Defends Tariff Power In Toy-Makers' Challenge

    President Donald Trump's administration urged a D.C. federal court to deny a request by toy companies to halt global tariffs, arguing the government is authorized to impose trade measures under the International Emergency Economic Powers Act.

  • May 05, 2025

    Hawaii Legislature OKs Increase To Transient Lodging Tax

    Hawaii would increase its transient accommodation tax and use the additional revenue to fund climate change mitigation efforts in the state under a bill passed by the Legislature and sent to the governor.

  • May 05, 2025

    Fla. Voters To Decide On Property Tax Exemption For Ag Land

    Florida will have voters decide via a statewide ballot measure during the state's next general election on a proposed amendment to the state constitution to exempt property on designated agricultural land from taxes under a House joint resolution approved by lawmakers.

  • May 05, 2025

    Colo. Senate Approves Employee Biz Ownership Tax Breaks

    Colorado would allow new tax breaks, including a $1 million state income tax deduction, to promote employee ownership of businesses under legislation the state Senate approved Monday.

Expert Analysis

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

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