State & Local
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March 07, 2025
Minn. Bills Seek Sales Tax Break For Home Construction
Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.
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March 07, 2025
Minn. House Bill Seeks New Top Tax Bracket For High Earners
Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.
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March 07, 2025
How A Showcase Prosecution Collapsed For New Jersey's AG
New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.
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March 06, 2025
Mich. Republicans Seek Lasting Automatic Income Tax Cuts
Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.
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March 06, 2025
Wyoming Creates Partial Property Tax Break For Homeowners
Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.
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March 06, 2025
Minn. Panel OKs Sales Tax Break For Broadband Gear
Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.
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March 06, 2025
Iowa Total Receipts Through Feb. Drop $239M
Iowa's total receipts from July through February lagged behind last year's collections during the same time frame by $239 million, according to the state Department of Management.
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March 06, 2025
Minn. Panel Advances $3.8B Income Tax Rate Cut Package
Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.
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March 06, 2025
Minn. Couple Can't Claim $105K Deduction, High Court Affirms
A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled.
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March 06, 2025
La. Tax Break Doesn't Apply To Apartment's Affordable Units
The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled.
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March 06, 2025
Ark. General Revenues Through Feb. Up $105M Over Estimate
Arkansas general revenue collection from July through February beat forecasts by $105 million, according to a report by the state's Department of Finance and Administration.
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March 06, 2025
Trump's Value-Added Tax Focus In Tariff Plan Stirs Angst
President Donald Trump's call to target value-added taxes in his reciprocal tariff plan could distort global supply chains and create additional burdens for U.S. companies, contrary to his stated goals of lowering prices for consumers and boosting business, experts told Law360.
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March 06, 2025
Ohio Board Affirms Tax Withholdings Owed By Water Co.
An Ohio spring water company is liable for a $336,000 assessment for incorrect withholdings of employee income taxes over two decades, a state tax appeals board said Thursday, rejecting the company's arguments that the state wrongly calculated the liability.
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March 06, 2025
Mass. Tax Collections Through Feb. Beat Estimates By $688M
Massachusetts' tax collection from July through February outpaced estimates by $688 million, according to the state Department of Revenue.
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March 06, 2025
Minn. Tax Court Upholds $1.2M Lake House Value
A Minnesota homeowner's action to lower the $1.2 million tax valuation of his home was rejected by the state tax court, which said he failed to overcome the presumed validity of the assessment.
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March 05, 2025
NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim
New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.
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March 05, 2025
Wyo. Expands Sales Tax Break For Power Used In Transport
Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.
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March 05, 2025
Nixon Peabody Hires Former Sheppard Mullin Partner In NY
Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.
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March 05, 2025
Maryland Data Brokers Tax Bill Hits Biz Group Opposition
A Maryland proposal to tax data brokers and make them register would burden businesses and hurt the state's economic competitiveness, representatives of business groups told a state Senate panel Wednesday.
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March 05, 2025
Montana Tasks Tax Agency With Review Of Exempt Property
Montana directed its Department of Revenue to establish a process to review property that is exempt from taxation under a bill signed by the governor.
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March 05, 2025
Texas Net Revenue Through Feb. Up 5%, Comptroller Says
Texas' net revenue collection from September through February beat that made during the same period in the last fiscal year by nearly 5%, according to a report by the state comptroller's office.
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March 05, 2025
How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta
New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.
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March 05, 2025
Ohio Bill Seeks Tax Credits For Insurance Co. Health Plans
Ohio would provide domestic insurance companies with a refundable tax credit for a portion of employer group health plan premiums under a bill introduced in the state Senate.
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March 05, 2025
Mass. Proposed Amendment Would Cap Income Tax Rate
Massachusetts would ask voters to decide if the state income tax rate should be capped at 6.25% under a petition for a proposal of a constitutional amendment.
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March 05, 2025
Ill. Dept. Clarifies Sales Tax Application For Mobile Home Sales
An Illinois mobile home park that installs mobile homes in its park and sells the homes to tenants should be collecting sales tax on sales of mobile homes to customers, the state Department of Revenue clarified.
Expert Analysis
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How 3 New Laws Change Calif. Nonprofits' Legal Landscape
Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.
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SG's Office Is Case Study To Help Close Legal Gender Gap
As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.
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Thinking Big And Soaking The Rich: SALT In Review
From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Reimagining Law Firm Culture To Break The Cycle Of Burnout
While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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High Court Case Could Reshape Local Development Fees
If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.
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Nebraska Should Abandon Proposed Digital Ad Tax
If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.
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The Legal Industry Needs A Cybersecurity Paradigm Shift
As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.
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As Promised, IRS Is Coming For Crypto Tax Evaders
The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.
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5 Reasons Associates Shouldn't Take A Job Just For Money
As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.
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The Pop Culture Docket: Judge Djerassi On Super Bowl 52
Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.
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Envy, Regressivity And Other Sins: SALT In Review
From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Employee Experience Strategy Can Boost Law Firm Success
Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.
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6 Practice Pointers For Pro Bono Immigration Practice
An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.