State & Local
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June 10, 2025
Iowa To Revoke Tax Breaks Due To Businesses' Mass Layoffs
Iowa would revoke a business's tax breaks awarded by the state economic development authority if the business closes or has mass layoffs in the state under a bill signed by the governor.
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June 10, 2025
La. Lawmakers OK Increased Tax Threshold For Nonresidents
Louisiana would increase its safe harbor against income tax liabilities and withholding requirements for nonresidents to 30 days of working inside the state under a bill approved by the state Legislature.
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June 10, 2025
Minn. Lawmakers OK Tax Package, Data Center Change
Minnesota would repeal a tax break on electricity purchased by data centers while extending their remaining sales tax exemptions under part of a tax package approved by state lawmakers and headed to Democratic Gov. Tim Walz.
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June 10, 2025
Pros Say OECD Report Spurs Push For Real-Time Monitoring
International tax agencies are focused on harnessing technology, including artificial intelligence, to become more efficient and improve compliance, global tax professionals said Tuesday.
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June 10, 2025
NJ Tax Agency Atty Promises Fairness In Mediation Program
New Jersey Division of Taxation employees who will serve as mediators in a coming tax mediation pilot program will be impartial and will aim to promote productive discussions between businesses and state representatives, a division attorney pledged Tuesday.
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June 10, 2025
SD General Fund Revenue Up $48M From Estimate
South Dakota's general fund revenue collection from July through May edged higher than budget forecasts by $48 million, according to a report by the state Bureau of Finance and Management.
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June 10, 2025
Missouri Revenue Collection Through May Falls $16M
Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.
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June 10, 2025
Mass. Revenues Through May Up $2B From Forecast
Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.
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June 10, 2025
Del. Bill Seeks Corp. Tax Credits For Electricity Production
Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.
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June 09, 2025
AI Guidelines For Tax Agencies Coming Soon, FTA Says
A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.
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June 09, 2025
States Warned Of Budget Bill's Push To Broaden PL 86-272
States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.
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June 09, 2025
Businesses Warn Fed. Circ. Against Pausing Block On Tariffs
Thousands of businesses will suffer "irreparable harm" if the Federal Circuit halts the U.S. Court of International Trade's order that struck down President Donald Trump's global tariffs, a wine importer told the appellate court, urging against a long-term pause.
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June 09, 2025
Neb. Creates Credit For Defense Contractors' Worker Wages
Nebraska will allow defense contractors to claim a tax credit against their income tax liability for 5% of the compensation paid to employees in the state under a bill signed by the governor.
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June 09, 2025
Colo. Excludes Certain Revenue Sources From TABOR Cap
Colorado broadened the definitions of damages and certain property sales so that additional revenue sources are excluded from a revenue limit in the state's Taxpayer's Bill of Rights under a bill signed by the governor.
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June 09, 2025
Hawaii's Governor Will Veto Sunset For Tax Credits
Hawaii Gov. Josh Green will veto a bill that would have created an automatic five-year sunset date for income tax credits, Green announced.
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June 09, 2025
Georgia General Fund Receipts Through May Up $536M
Georgia's general fund revenue collection for July through May beat last year's collection for the same period by $536 million, according to a report by the governor's office.
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June 09, 2025
La. Lawmakers OK Tax Increase For Online Sports Betting
Louisiana would increase the state's tax rate for online sports wagering to 21.5% from 15% under a bill passed by the Legislature and headed to the governor.
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June 09, 2025
La. Lawmakers OK Local Sales Tax Remittance Discount
Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.
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June 09, 2025
La. Expands Marketplace Facilitator Definition For Sales Tax
Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.
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June 09, 2025
Iowa Expands Property, Sales Tax Breaks For Data Centers
Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.
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June 06, 2025
Skechers' Licensing Deal Improper, Wis. Appeals Court Agrees
Skechers USA lacked purpose, other than avoiding taxes, for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in Wisconsin, a state appeals court held, upholding a decision from the state's tax appeals commission.
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June 06, 2025
Minn. Special Session To Take Up Data Center Tax Tweak
Minnesota would restrict its sales tax break for large data centers while also extending the exemption under an agreement revealed Friday by House Republican and Democratic leaders ahead of a special Legislature session that starts Monday.
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June 06, 2025
The Tax Angle: IRS Funding, Budget Markup, Insurance Woes
From a look at upcoming Senate hearings on President Donald Trump's funding plans for the IRS to a potential markup of Republicans' $3.8 trillion budget reconciliation bill and the continuing crisis in homeowner insurance, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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June 06, 2025
Colo. To Vote On High-Earner Tax Hike For Free School Meals
Colorado voters will choose whether to raise taxes on high earners to support the state's free school meals program and whether to let the state keep excess revenue already collected under legislation signed by Gov. Jared Polis.
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June 06, 2025
Conn. Appeals Court OKs Tax Penalty For Late Rental Form
The owner of a Connecticut commercial property was correctly charged a tax penalty for failing to submit a form disclosing rental income on time, a state appeals court said Friday.
Expert Analysis
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.