State & Local

  • May 23, 2024

    Ohio Bill Seeks Refundable Credit For Property Taxes, Rent

    Households in Ohio with $60,000 or less in annual income would be able to claim a refundable income tax credit for the cost of their property taxes or for 15% of their rent under a bill introduced in the Senate.

  • May 23, 2024

    Conn. Requires Study Of Uniform Tax On Solar Facilities

    Connecticut will have the state's Department of Energy and Environmental Protection study whether it should create a uniform capacity tax on solar facilities as part of a bill signed by the governor.

  • May 23, 2024

    Corp. Tax Rate Should Hold, GOP Former Panel Chair Says

    Lawmakers should preserve the Tax Cuts and Jobs Act's nonexpiring provisions, specifically the 21% corporate tax rate, when debating the extension of the law's expiring provisions in 2025, former House Ways and Means Committee Chairman Kevin Brady said Thursday.

  • May 23, 2024

    NY Panel OKs Allowing Anyone To Rep Clients At Tax Tribunal

    New York would allow taxpayers to choose anyone age 18 and older to represent them in the state Tax Appeals Tribunal, including a registered tax preparer, under a bill passed in the Assembly Ways and Means Committee. 

  • May 23, 2024

    Colo. To Allow Fire, Ambulance Districts To Levy Sales Taxes

    Colorado fire and ambulance districts will be able to levy local sales taxes, with voter approval, and impose impact fees on new construction under legislation signed by Democratic Gov. Jared Polis.

  • May 23, 2024

    Idaho Revenue Through April Up $89M Over Forecasts

    Idaho general revenue collection from July through April was up $89 million over budget forecasts, the state Division of Financial Management reported.

  • May 23, 2024

    Akerman Brings On Kilpatrick Tax Ace In LA

    Akerman LLP is boosting its tax team, bringing in a Kilpatrick Townsend & Stockton LLP corporate tax and energy tax credit expert as a partner in its Los Angeles office.

  • May 22, 2024

    Justices' CFPB Alliance May Save SEC Courts, Not Chevron

    A four-justice concurrence to the U.S. Supreme Court's decision upholding the Consumer Financial Protection Bureau's unique funding scheme last week carries implications for other cases pending before the court that challenge the so-called administrative state, or the permanent cadre of regulatory agencies and career government enforcers who hold sway over vast swaths of American economic life.

  • May 22, 2024

    Tenn. To Align With Tax Pact For Sales And Use Tax Sourcing

    Tennessee will implement several state sales and use tax changes starting July 1, including adopting sourcing provisions in line with the Streamlined Sales and Use Tax Agreement, as part of legislation enacted last year, the state Department of Revenue said in a notice published Wednesday.

  • May 22, 2024

    SC Increases, Expands Tax Credit For Employing Apprentices

    South Carolina increased an individual and corporate income tax credit available to taxpayers that employ apprentices and expanded when credits may be claimed, under legislation signed by the governor.

  • May 22, 2024

    Colo. Gambling Tax Refund Question Heading To Ballot

    Colorado will allow voters to decide if the state should keep and spend sports betting tax revenue or refund it back to casinos as part of a bill signed into law by Democratic Gov. Jared Polis.

  • May 22, 2024

    DC Empty Building Not Eligible For Tax Exemption, Court Says

    The owner of a vacant building in Washington, D.C., can't claim an exemption from the district's vacant building property tax rate because the owner claimed the exemption outside the allowed two-year period, the district's highest court ruled.

  • May 22, 2024

    Fla. Dept. Owes Biz $1.2M In Interest, Fuel Supplier Tells Court

    The Florida Department of Revenue owes a 7-Eleven fuel supplier $1.2 million in interest on a refund of a duplicate tax assessment the department was ordered to pay, the supplier told a state court.

  • May 22, 2024

    Minn. Lawmakers OK Family Leave Payroll Tax Boost

    Minnesota would raise the payroll premium for its yet-to-begin paid family and medical leave program under a bill passed by state lawmakers in the final hours of their session.

  • May 22, 2024

    SC Expands Abandoned Building Credit, Adds Railroad Credit

    South Carolina expanded its tax credit for the revitalization of abandoned buildings and provided an income tax credit for railroad reconstruction under a bill signed by the governor.

  • May 22, 2024

    SC General Revenue Through April Up $333M From Last Year

    South Carolina's general revenue collection from July through April was up $333 million from last year, the state Board of Economic Advisors reported.

  • May 22, 2024

    ND General Fund Revenue Up $264M From Forecast

    North Dakota general revenue collection from July through April was up $264 million from budget estimates, the state's Legislative Council reported.

  • May 22, 2024

    Ariz. General Revenues Through April Top Forecast By $120M

    Arizona general revenue fund from July through April was $120 million higher than forecasts, the state Joint Legislative Budget Committee reported.

  • May 22, 2024

    Colo. Extends And Ups Conservation Easement Tax Credit

    Colorado will extend and increase the amount available for its conservation easement tax credit under legislation signed by the governor.

  • May 21, 2024

    SC Justices Urged To Review $12.5M Amazon Tax Dispute

    South Carolina's highest court should review an appeals court's opinion that Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, according to amicus briefs Law360 obtained Tuesday.

  • May 21, 2024

    Nixing Green Energy Tax Perks Would Be Tough For Trump

    Former President Donald Trump has vowed to scrap Democrats' signature 2022 climate law should he get reelected in November, but following through on that campaign promise could prove difficult amid bipartisan support for many of the law's clean energy tax incentives and a potentially divided Congress.

  • May 21, 2024

    Nev. Commission Floats Regs To Implement Tax On Cannabis

    Nevada would establish requirements for implementing the state's excise tax on cannabis that would apply to products obtained or bought by a "cannabis consumption lounge" and would clarify tax reporting rules for retail sales of cannabis under regulations proposed by the state Tax Commission.

  • May 21, 2024

    CohnReznick Adds PwC Partner To International Tax Practice

    CohnReznick has a new principal in its international tax practice who previously served as a partner at PwC, the firm announced.

  • May 21, 2024

    22 States Tell 11th Circ. Corp. Transparency Act Goes Too Far

    The federal Corporate Transparency Act unconstitutionally displaces state authority and its enforcement would economically harm states and their residents, attorneys general from 22 states told the Eleventh Circuit, urging it to uphold a ruling that struck down the law.

  • May 21, 2024

    South Carolina Conforms To Federal Tax Code Through 2023

    South Carolina will conform the state's tax laws to reflect changes made to the Internal Revenue Code through the end of last year as part of a bill signed by the governor.

Featured Stories

  • NYC's Proposed Split From State Tax Regs Sparks Pushback

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    New York City's plan to have its coming corporate tax overhaul regulations diverge from certain areas in the state's rules has drawn criticism from practitioners who say the proposals could increase compliance burdens and cut against the underlying law's intent to apply market-based sourcing.

  • Nixing Green Energy Tax Perks Would Be Tough For Trump

    Kat Lucero

    Former President Donald Trump has vowed to scrap Democrats' signature 2022 climate law should he get reelected in November, but following through on that campaign promise could prove difficult amid bipartisan support for many of the law's clean energy tax incentives and a potentially divided Congress.

  • In Hush Money Case, Jury May Choose To Keep Silent, Too

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    Though Donald Trump's gag order violations have earned him a threat of jail time, First Amendment experts say jurors in the New York case will likely be free to speak their mind afterward if they want to — a dynamic that in rare instances has led to posttrial controversy.

Expert Analysis

  • 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.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.