State & Local

  • January 27, 2022

    4 High Court Tax Decisions Justice Breyer Helped Shape

    Justice Stephen Breyer, who announced his retirement from the U.S. Supreme Court on Thursday, was not a prolific author of tax-related opinions during his tenure, but nevertheless penned several decisions that established important principles in criminal and civil tax law. Here, Law360 takes a closer look at some of those cases.

  • January 27, 2022

    The Term: Breyer's Legacy And The Nomination To Come

    Justice Stephen Breyer on Thursday formally announced he would be retiring at the end of the Supreme Court term. Here, The Term breaks down the legacy he will leave behind and takes a look at what lies ahead for his potential successor with two special guests.

  • January 27, 2022

    Breyer Retiring As Supreme Court Lurches Right

    Justice Stephen Breyer is retiring from the U.S. Supreme Court at a time when his conservative colleagues on the bench seem intent on dismantling landmark precedents on abortion, affirmative action and the administrative state, to name a few. Can his successor preserve his liberal legacy?

  • January 27, 2022

    Mich. House Bill Would Trim Income Tax Rate

    Michigan would lower its flat personal income tax rate under a bill introduced in the state House of Representatives.

  • January 27, 2022

    Ariz. Bill Floats Allowing Subtraction For FDIC Premiums

    Arizona corporations would be allowed to subtract premiums paid to the Federal Deposit Insurance Corp. from taxable income under a bill introduced in the state Senate.

  • January 27, 2022

    Ore. Bill Would Limit Historic Benefits To Commercial Properties

    Oregon's special property tax assessment program for historic properties would be limited to commercial properties under a bill introduced in the state's General Assembly.

  • January 27, 2022

    RI High Court Upholds Conveyance Tax Exemption For Mall

    The transfer of a Rhode Island mall between two partnerships authorized by the state to operate the property is exempt from conveyance taxes because lawmakers intended that tax benefits apply to the mall's operators, the state Supreme Court ruled.

  • January 27, 2022

    Ore. Bill Would Allow Higher Local Marijuana Taxes

    Oregon would raise the tax rate cities and counties could impose on marijuana sales under a bill introduced in the state Senate.

  • January 27, 2022

    Ore. Bill Would Raise Tax On Forest Products

    Taxes on marketable forest products harvested in Oregon would be extended and increased under a bill introduced in the state Legislative Assembly.

  • January 27, 2022

    Customer Drops Claims Uber Eats Overcharged Sales Tax

    A New York Uber Eats customer dropped a proposed class action Thursday that claimed the delivery service overcharged customers because of how it calculates sales taxes with its promotions.

  • January 27, 2022

    Ore. Bill Would End Corp. Activity Tax On Medications, Diapers

    Oregon sales of prescription medications, diapers, baby formula and menstrual products would be exempt from corporate activity tax under a bill introduced in the state Legislative Assembly.

  • January 27, 2022

    Mo. Senate Panel OKs Nix Of Corp., Personal Income Taxes

    Missouri would eliminate its corporate income tax next year and phase out its personal income tax in the coming few decades, subject to revenue triggers, under two bills approved Thursday by the state Senate Ways and Means Committee.

  • January 27, 2022

    Maine Bill Would Alter State Seed Capital Tax Credit Program

    Maine would reduce the amount of invested funds a taxpayer could claim for a seed capital tax credit while increasing the aggregate investment amount available under a bill introduced in the state Senate. 

  • January 27, 2022

    W.Va. Bill Would Alter Flow-Through Income Apportionment

    West Virginia would require the income of flow-through entities to be allocated and apportioned in the same way as corporations' income under a bill in the state House of Representatives.

  • January 27, 2022

    Ariz. Bill Would Require Sunsets On New Tax Credits

    New corporate and personal income tax credits passed by the Arizona Legislature would be required to include a date of repeal and could be subject to a required review more quickly under a bill introduced in the state Senate.

  • January 27, 2022

    Hawaii Bill Seeks Excise Exemption For Agricultural Products

    Hawaii would exempt agricultural products and over-the-counter medical products from the state's general excise tax under a bill introduced in the state Senate.

  • January 27, 2022

    Mich. Bill Would Keep Certain Info Private In Tax Tribunal

    Michigan would allow taxpayers to keep evidence containing trade secrets or personal, research, development or commercial information from becoming public in state Tax Tribunal hearings under a bill introduced in the state House of Representatives.

  • January 27, 2022

    Ore. Bill Would Provide Credit For Affordable Housing Sales

    Oregon individuals or corporations that sell publicly supported housing to buyers retaining it as affordable housing would be eligible for an income tax credit under a bill introduced in the Oregon Legislative Assembly.

  • January 27, 2022

    Judge Jackson Back In Spotlight As High Court Contender

    The upcoming vacancy on the U.S. Supreme Court quickly threw the spotlight back on D.C. Circuit Judge Ketanji Brown Jackson, a former clerk for Justice Stephen Breyer whose stature as a likely successor to the retiring justice was suddenly raised Wednesday.

  • January 27, 2022

    Mich. Gov. Seeks To Eliminate Retirement Tax, Raise EITC

    Michigan Gov. Gretchen Whitmer called on state lawmakers to eliminate the state's tax on retirement income and restore the earned income tax credit back to the level it was at before it was cut 11 years ago.

  • January 27, 2022

    Biden At His Side, Justice Breyer Announces Retirement

    Supreme Court Justice Stephen Breyer joined President Joe Biden at the White House Thursday to formally announce his retirement, kicking off a rush among Democrats to confirm a new member of the court to replace the oldest serving justice.

  • January 27, 2022

    RI Bill Would Exempt Reusable Bags From Tax

    Rhode Island would exempt reusable bags used as an alternative to paper or plastic bags from sales tax under a bill introduced in the state Senate.

  • January 27, 2022

    Ill. Bill Would Allow Small Biz Credit For Paid Family Leave

    Illinois would allow businesses with 100 employees or fewer to claim an income tax credit for a portion of the cost of offering paid family leave under a bill introduced in the state House.

  • January 26, 2022

    Democrats Plan Swift Confirmation Of Breyer Successor

    The U.S. Senate's Democratic leaders pledged Wednesday to move swiftly to confirm a successor for U.S. Supreme Court Justice Stephen Breyer, who is expected to formally announce his retirement Thursday.

  • January 26, 2022

    NY AG Seeks To Toss Trump's Challenge To Business Probe

    New York Attorney General Letitia James on Wednesday urged a New York federal court to toss former President Donald Trump's suit seeking to halt her investigations into his business activities and inquiring whether he inflated assets to reap financial benefits. 

Featured Stories

  • Tax Swapouts In Ind., Retirees In Md. And Iowa: SALT In Review

    David Brunori

    From an Indiana proposal of tax substitutions to Maryland's and Iowa's planned exemptions on retirement income, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 4 High Court Tax Decisions Justice Breyer Helped Shape

    Joshua Rosenberg

    Justice Stephen Breyer, who announced his retirement from the U.S. Supreme Court on Thursday, was not a prolific author of tax-related opinions during his tenure, but nevertheless penned several decisions that established important principles in criminal and civil tax law. Here, Law360 takes a closer look at some of those cases.

  • Breyer Retiring As Supreme Court Lurches Right

    No Photo Available

    Justice Stephen Breyer is retiring from the U.S. Supreme Court at a time when his conservative colleagues on the bench seem intent on dismantling landmark precedents on abortion, affirmative action and the administrative state, to name a few. Can his successor preserve his liberal legacy?

Expert Analysis

  • Takeaways From 6th Circ.'s RE Tax Foreclosure Ruling

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    The Sixth Circuit's recent decision in Lowry v. Southfield sheds light on when exactly real estate tax foreclosures can be avoided as fraudulent transfers, and could potentially impede municipalities' ability to collect unpaid property taxes through tax sales, says Scott Bernstein at Skolnick Legal Group.

  • Pa. High Court Tax Refund Ruling Leaves Questions

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    The Pennsylvania Supreme Court's recent General Motors v. Commonwealth tax decision deciding the constitutionality of limitations on net loss deductions and net loss carryovers raises questions about retroactivity, remedies in future cases, and financial statements, says Michael Semes at BakerHostetler.

  • Top 10 SALT Developments Of 2021: Part 2

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    Attorneys at Grant Thornton continue their countdown of the 10 biggest state and local tax issues of 2021, including pass-through entity tax regimes, American Rescue Plan Act tax mandate challenges and the extended tax implications of telework.

  • Top 10 SALT Developments Of 2021: Part 1

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    Attorneys at Grant Thornton count down the 10 biggest state and local tax issues of 2021, including remote seller and digital advertising tax challenges, and recent net operating loss developments.

  • 3 Forces That Will Define Sales Tax Compliance In 2022

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    As we head into 2022, it's likely that many of the legal and cultural shifts we saw this year — such as increased adoption of economic nexus and marketplace facilitator laws, growth in state budgets and continuation of remote work — will define sales tax compliance in the new year, says Liz Armbruester at Avalara.

  • Texas Tax Talk: Exemption Win Signals Taxpayer Opportunity

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    A Texas appellate court’s recent ruling in Hegar v. Texas Westmoreland Coal, holding that mineral extraction equipment qualifies for the Texas sales tax manufacturing exemption, may yield opportunities for taxpayers in other industries to push back on comptroller exemption denials, say attorneys at Baker Botts.

  • Ohio Tax Talk: Property Tax Bill May Affect School Revenues

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    A bill pending in the Ohio Legislature proposing changes to the real property tax valuation process could lead to a decrease in school district challenges to property tax adjustments — and therefore a dip in the school districts' property tax revenues, says Yazan Ashrawi at Frost Brown.

  • Kentucky Tax Talk: Why Local-Level Reform May Finally Work

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    Though the Kentucky General Assembly has been trying to expand local taxing authority for decades, tax reform may finally have a real chance of success in 2022, as local authorities have gained a new perspective after many struggled to maintain reliable revenue streams during the pandemic, say attorneys at Frost Brown.

  • Taxpayer Considerations For La. Audit Program Participation

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    While the Louisiana Department of Revenue's recently announced transfer pricing managed audit program could resolve time-consuming, expensive audits for many taxpayers, companies nevertheless need to consider the attendant risks in participation, say Jaye Calhoun and William Kolarik at Kean Miller.

  • Pa. Tax Talk: Tax Cap Cases Highlight Chevron Issues

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    The Commonwealth Court's recent decision in Alcatel-Lucent USA v. Pennsylvania — the latest in a string of cases using the Chevron test to address remedy for a tax cap for net loss carryover — underscores the subjective nature of the test and how it can be construed to reach seemingly disparate results, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Opportunity Zone Regulations Require More Fine Tuning

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    Problems with the latest revisions to the qualified opportunity zone investment rules reinforce a recurring theme of regulatory hiccups that may prevent investors and communities from actualizing the program's potential benefits, unless we have more guidance, says Mitchell Goldberg at Berger Singerman.

  • Ohio Tax Talk: Lessons From Apple Commercial Activity Audit

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    The Ohio Tax Commissioner’s recent audit of Apple, which led to allegations that the company underpaid its commercial activity tax, serves as a reminder for other Ohio taxpayers to educate themselves on the tax's exemptions and the supporting documentation they require, says Edward Rivin at Frost Brown.

  • How Florida Borrowers Can Reduce Mortgage Taxes

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    The steady growth of Florida development activity involving apartments, retail centers, office buildings and other projects has been accompanied by a corresponding rise in transaction taxes, but there are some strategies that borrowers can employ to reduce mortgage taxes when buying or refinancing, says Gary Kaleita at Lowndes.