State & Local
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June 13, 2025
Tax Credit Sales Would Be Difficult To Insure Under House Bill
House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.
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June 13, 2025
Conn. Net Revenue Through May Up $1.16B From Last Year
Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.
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June 13, 2025
La. Severance Tax Cut Sent To Governor For Approval
Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor.
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June 13, 2025
Taxation With Representation: Debevoise, Latham, Paul Weiss
In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.
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June 13, 2025
Minnesota Revenue Tops Forecast By $23M In May
Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.
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June 13, 2025
Fed. Tax Bill Primed To Reignite Conformity Talks In States
The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.
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June 12, 2025
GOP Tax Bill Penalizes Professionals, CPA Group Says
The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.
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June 12, 2025
Md. Court OKs Second Tax Notice, Drops Home Value
A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.
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June 12, 2025
NY Says No Sales Tax Due On Vacation Property Rent
New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.
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June 12, 2025
NH High Court Upholds Towns Keeping Excess Tax Revenue
The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.
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June 12, 2025
Legal Noncitizens OK For Domicile Tax Break, SC Judge Says
A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.
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June 12, 2025
Philly Lowers Business Income Tax Rates In Approved Budget
Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.
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June 12, 2025
Ohio Senate Passes Budget Plan With Flat Tax
Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.
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June 12, 2025
La. Lawmakers OK Inventory Tax Credit Changes For S Corps
Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.
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June 12, 2025
NY Dept. Says Tax Applies To Auction Service's Commission
New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.
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June 12, 2025
Wis. Children's Hospital Denied Exemption For Hospital Tower
The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.
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June 12, 2025
NY Says Tax Applies To Asbestos Gear Used In State Facilities
A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.
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June 12, 2025
Oklahoma General Fund Revenues Beat Forecasts By $98M
Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.
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June 12, 2025
Ohio Revenues Beat Estimates By $1.3B Through May
Ohio's general revenue fund receipts for July through May outpaced forecasts by $1.34 billion, according to a report by the state Office of Budget Management.
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June 12, 2025
Maine Gives 2 Years To Fight Tax Debt Biz Property Takings
Maine won't allow challenges to governmental takings of commercial real estate for nonpayment of property taxes after a statutory two-year period ends, under a bill signed by the governor.
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June 12, 2025
NY Sen. OKs Tax Deadline Change For Cannabis Distributors
New York would change the date when cannabis distributors are required to submit excise tax returns under a bill passed in the state Senate.
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June 11, 2025
Mo. House Passes $1.5B Stadium Bill To Keep Chiefs, Royals
The Missouri House of Representatives voted Wednesday to approve tax and other incentives worth $1.5 billion to help build or upgrade stadiums for Kansas City's MLB and NFL franchises, on the last day of a special legislative session ordered by Gov. Mike Kehoe.
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June 11, 2025
Ore. Lawmakers OK Uniform Deadlines For Refund Requests
Oregon would establish uniform deadlines for refund requests for taxes administered by the state Department of Revenue under legislation passed Wednesday in the state House, sending it to the governor.
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June 11, 2025
Ga. Court Bars School District From Joining Tax Dispute
A Georgia school district was improperly allowed by a trial court to intervene in an Atlanta airport restaurant's property tax case because the district had no interest in the case, the state appellate court ruled.
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June 11, 2025
Ore. Truckers, GOP Lawmakers Pan $1B Transportation Plan
Oregon's $1 billion transportation plan would significantly increase taxes and fees for the state's trucking industry, an industry representative said in a public hearing, while Republican lawmakers and advocates of lower taxes attacked the measure.
Expert Analysis
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Strange Notions Bubble Up: SALT In Review
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.
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Don't Use The Same Template For Every Client Alert
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.
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Think Like A Lawyer: Follow The Iron Rule Of Trial Logic
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.
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The Art Of Asking: Leveraging Your Contacts For Referrals
Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.
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4 Ways To Refresh Your Law Firm's Marketing Strategy
With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.
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Consider 2 Alternative Exit Plans In RE Distress Scenarios
In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.
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SC's Courts Have It Wrong On Amazon Marketplace Sales Tax
The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.
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Constitutional Shenanigans And Other Sports: SALT In Review
From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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This Earth Day, Consider How Your Firm Can Go Greener
As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.
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Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues
Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.