State & Local

  • July 02, 2025

    Md. Authorizing Payment Program For Incarcerated Taxpayers

    Currently or formerly incarcerated Maryland taxpayers may be eligible for installment plans to satisfy their state tax liabilities under a program mandated in recent legislation, the state comptroller said.

  • July 01, 2025

    The Sharpest Dissents From The Supreme Court Term

    The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.

  • July 01, 2025

    Justices Face Busy Summer After Nixing Universal Injunctions

    The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.

  • July 01, 2025

    Calif. Ups Film Tax Break, Requires Single Factor For Banks

    California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed by Democratic Gov. Gavin Newsom.

  • July 01, 2025

    NJ Sen. OKs Awards For Tax Tip-Offs In Construction Industry

    New Jersey would authorize the provision of monetary awards to whistleblowers who report state tax law violations by construction industry employers under a bill unanimously approved by the state Senate.

  • July 01, 2025

    Ga. Revenue Chief Picked To Head State's New Tax Court

    Georgia's revenue commissioner was nominated by Republican Gov. Brian Kemp on Tuesday to serve as chief judge of the state's newly created tax court.

  • July 01, 2025

    Hawaii Justices Fault Tax Form, Restore Pair's Energy Credit

    The Hawaii Department of Taxation misinterpreted the state's renewable energy tax credit statute when it prescribed a form requiring an inapplicable election, the state Supreme Court ruled, saying the agency improperly cut a couple's credit amount for failing to make the correct election.

  • July 01, 2025

    Wis. Budget Deadlock Breaks With Deal On $1.3B In Tax Cuts

    Wisconsin's Democratic governor announced a tentative agreement with Republican lawmakers on the state's biennial budget that sets out $1.3 billion in tax relief, according to a statement released Tuesday.

  • July 01, 2025

    Ohio Will Move To Flat Income Tax Rate

    Ohio will move to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan signed by Gov. Mark DeWine.

  • July 01, 2025

    Colo. Says No 911 Charge On Unlimited Wireless Minutes

    The unlimited voice minutes in a company's prepaid phone plans do not meet Colorado's definition of prepaid wireless telecommunications service and are not subject to a 911 charge and other costs imposed on such services, the state tax department said.

  • July 01, 2025

    Md. Outlines Data Sales Tax Duties For Multistate Buyers

    Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.

  • July 01, 2025

    Colo. Says Gun Tax Not Marketplace Facilitator's To Collect

    A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.

  • July 01, 2025

    Ariz. Revenue Collection Beats Forecast By $189M

    Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.

  • July 01, 2025

    Senate Passes GOP Budget Bill With Revised Tax Provisions

    Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.

  • June 30, 2025

    Conn. Expects Corporate Tax Changes To Raise Almost $350M

    Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.

  • June 30, 2025

    Senate Inches Toward Vote On $3.8 Trillion Budget Bill

    The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.

  • June 30, 2025

    NJ Lawmakers OK Tax Hikes On Online Gambling, Cigarettes

    New Jersey lawmakers approved tax increases Monday on cigarettes, online gambling and certain property sales of more than $2 million alongside a $58.8 billion budget plan that also provides property tax credits for senior citizens.

  • June 30, 2025

    Top State & Local Tax Cases Of 2025: Midyear Report

    From the U.S. Supreme Court ruling in favor of a group of Catholic charities seeking an unemployment tax exemption to the New York Supreme Court ruling on the state's rule governing the application of P.L. 86-272, it's been a busy first half of the year for state and local tax. Here, Law360 looks at some of the top state and local tax cases of the past six months.

  • June 30, 2025

    Oregon Transportation, Tax Package Dies At Session's End

    An Oregon transportation funding proposal with billions of dollars in new taxes and fees died when the state Legislature adjourned for the year without passing the package, which had been championed by the state's governor.

  • June 30, 2025

    Ill. Court Refuses To Slash Corp. Center's $37M Valuation

    Two Illinois office buildings and a parking facility were correctly valued at $37 million, a state appeals court ruled Monday, rejecting the property owner's claim that the state's tax board relied on inadmissible appraisal evidence.

  • June 30, 2025

    Florida To Eliminate Business Rent Tax

    Florida will eliminate its business rent tax under budget-related legislation signed Monday by Republican Gov. Ron DeSantis.

  • June 30, 2025

    Michigan General Revenue Climbs $700M From Last Year

    Michigan's general fund revenue from October through May beat last year's total by $700 million, the State Budget Office said Monday.

  • June 30, 2025

    NJ Senate Confirms Tax Agency's Top Official

    The New Jersey state Senate unanimously confirmed Monday the acting director of the state's Division of Taxation as the agency's top official.

  • June 30, 2025

    Ariz. Boosts Personal Property Tax Exemption For Cos.

    Arizona is boosting its personal property tax exemption for businesses and expanding other tax breaks under legislation signed by Gov. Katie Hobbs.

  • June 30, 2025

    Delaware Net Receipts Rise $151M From Last Year

    Delaware's net receipts from July through May outpaced last fiscal year's total for that span by $151 million, according to the state Department of Finance.

Expert Analysis

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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