State & Local
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April 24, 2025
Md. Extends Tax Exemption To All Housing Agency Nonprofits
Maryland expanded a tax exemption for property owned by nonprofit entities created by public housing authorities in certain jurisdictions to include all such entities in the state under a bill signed by the governor.
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April 24, 2025
Md. To Allow Baltimore Tax Hike On Vacant Nonprofit Property
Baltimore will be able to impose a special property tax rate on nonprofit owned properties that have gone untouched for at least five years under a bill signed by the Maryland governor.
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April 24, 2025
Md. To Allow Counties To Negotiate Payments With Broadband
Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.
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April 24, 2025
Md. Authorizes Property Tax Breaks For Affordable Housing
Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.
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April 24, 2025
RI Bill Seeks Tax On Commercial Property Sales Over $1.5M
Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.
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April 24, 2025
Minn. Gov. Renews Pitch For HMO Tax Hike, Sales Tax Change
Minnesota Gov. Tim Walz repeated his call for a tax increase on health maintenance organizations and changes to the state sales tax in his annual address to state lawmakers, echoing policies floated in his initial budget proposal in January.
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April 24, 2025
Ohio House Bill Seeks Tax Credits For Fixing, Training Dogs
Ohio would offer an income tax credit for the cost for dog owners of spaying or neutering their pets or enrolling them in training courses under legislation in the state House.
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April 24, 2025
Md. Expands Property Tax Breaks For Child Care Facilities
Maryland expanded a property tax exemption to large family child care homes and increased its maximum annual property tax credit amount for child care facilities under bills signed by the governor.
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April 24, 2025
Ohio Senate Bill Would Increase Mining Severance Tax Rates
Ohio would increase severance tax rates on certain mined products under legislation introduced in the state Senate.
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April 24, 2025
RI House Bill Would End Boat Sales Tax Exemption
Rhode Island would get rid of its sales and use tax exemption for boat sales under a bill introduced in the state House of Representatives.
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April 24, 2025
NY Tribunal Says Spouse Who Worked In UK Owes State Tax
A man who worked in London during an unofficial separation from his New York-based spouse qualified as a New York resident for income tax purposes, the state's Tax Appeals Tribunal said in an opinion released Thursday.
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April 24, 2025
ND General Revenue Misses Estimate By $10M
North Dakota's general revenue collection from July 2023 to March underperformed a forecast by roughly $10 million, according to a report by the state Legislative Council.
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April 23, 2025
NY, 11 Other States Sue Trump Administration To Block Tariffs
A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers
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April 23, 2025
Trump Says 145% Tariffs On China Will Fall Significantly
The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.
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April 23, 2025
Ore. Race Car Driver Can't Deduct Biz Losses, Court Says
An Oregon race car builder and driver cannot deduct $14,000 in losses related to the activity from his state taxable income because it did not qualify as a business, the state's tax court said in a ruling that also made adjustments to his income.
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April 23, 2025
Ariz. Bars Property Values Above Local Assessor Valuations
Arizona barred county board rulings in property valuation disputes from exceeding the valuation determined by a local assessor under a bill signed by Gov. Katie Hobbs.
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April 23, 2025
Minn. Tax Court Slashes $5.5M From Warehouse Value
A Minnesota warehouse property was overvalued by about $5.5 million, according to the state tax court, which used sales and income approaches and rounded downward to reflect its recent purchase price.
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April 23, 2025
La. Panel OKs Expanding Marketplace Facilitator Definition
Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for sales and use tax purposes under a bill advanced by the state House Ways and Means Committee.
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April 23, 2025
Ore. Court Denies $21K Deduction For Church Donation
An Oregon couple who made a $21,000 donation to a church cannot claim a deduction from their 2020 taxable income because they didn't obtain proper documentation to support their claim, the state tax court said.
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April 23, 2025
Mo. Counties, State Argue For Cannabis Tax At High Court
A county is a local government and should be allowed to impose a 3% additional sales tax on adult-use cannabis, two counties and the Missouri revenue director told the state Supreme Court.
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April 23, 2025
Mich. House Bills Would Exclude Device Trade-Ins From Tax
Michigan would exclude from sales and use tax the credit amount given to customers who trade in portable electronic devices under bills introduced in the state House of Representatives.
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April 23, 2025
Conn. Net Revenue Through March Up $848 Million
Connecticut's net general revenue collection from July through March outpaced last year's collection for the same time frame by $848 million, according to a report by the state's Department of Revenue Services.
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April 23, 2025
Wis. Revenues Through March Grow By $654M
Wisconsin general revenues from July through March beat last fiscal year's collection for that period by $654 million, according to a report by the state Department of Revenue.
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April 23, 2025
Arizona Revenues Through March Beat Forecast By $15M
Arizona's general revenue collection from July through March beat forecasts by $15 million, according to a report by the state's Joint Legislative Budget Committee.
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April 23, 2025
Minn. Bills Seek 2% Biz-To-Biz Services Tax
Minnesota would impose a 2% gross receipts tax on many business-to-business services under legislation introduced in the state House and Senate.
Expert Analysis
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.