State & Local
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June 28, 2025
GOP Senators Pursue Vote On Wide-Ranging Budget Bill
The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.
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June 27, 2025
Senate Parliamentarian Cuts Key Tax Provisions In Budget
The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.
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June 27, 2025
Alaska Authorizes Corp. Tax Credits For Child Care Donations
Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.
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June 27, 2025
Maine Adopts Sourcing Rule Without 'Ambiguous' Wording
Maine adopted a clarification to its rule on sourcing business receipts from services, keeping updated language on recordkeeping but eliminating a proposal sourcing receipts to where they are "acquired or experienced" after groups warned the language was "ambiguous."
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June 27, 2025
Mass. Justices Pass On Tech Founder's $4.7M Stock Tax Fight
Massachusetts' top court turned away a nonresident couple's appeal of a judgment finding them liable for state taxes on a $4.7 million capital gain from the sale of stock in a technology company one of them co-founded in the state.
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June 27, 2025
Nelson Mullins Looks To Beat The Opportunity Zone Curve
As Congress debates President Donald Trump's budget bill, which would extend the opportunity zone program started in his Tax Cuts and Jobs Act of 2017, Nelson Mullins has ramped up the firm's practice in anticipation of a steady flow of investment work there, one of the group's leaders told Law360 Real Estate Authority.
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June 27, 2025
Virginia Medical Lab Denied Sales Tax Break For Reagents
An operator of medical diagnostic laboratories in Virginia was correctly denied a refund of sales and use taxes on its purchases of reagents used for analysis of blood and urine samples, the Virginia Tax Commissioner said.
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June 27, 2025
SC Revenue Through May Jumps $1B From Last Year
South Carolina's gross general revenue collection from July through May outpaced the total for the same period last fiscal year by roughly $1 billion, according to a report by the state Board of Economic Advisors.
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June 27, 2025
Taxation With Representation: Weil, Freshfields, Sidley Austin
In this week's Taxation With Representation, Spectris backs a takeover offer from Advent, C&S Wholesale Grocers acquires SpartanNash, NBA team owners approve the sale of the Minnesota Timberwolves and Lynx to a consortium led by former limited partners Marc Lore and Alex Rodriguez, and Illumina Inc. acquires SomaLogic from Standard BioTools.
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June 26, 2025
La. Court Upholds Tax Refund For Medication Purchases
A medical care company's purchases of prescription drugs are exempt from Louisiana sales and use tax under the Medicare exclusion, a state appeals panel ruled, affirming a board ruling that upheld a nearly $90,000 refund of New Orleans taxes paid.
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June 26, 2025
Wash. Panel Presses Co. On Whether It's A Manufacturer
A Washington state appellate panel had questions Thursday for a medical technology company challenging a trial court finding that it remained a manufacturer and was not entitled to favorable tax treatment despite spinning off an entity for that purpose.
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June 26, 2025
NJ Senate Panel Advances Nomination For Tax Director
The acting director of New Jersey's Division of Taxation moved a step closer to being confirmed as the agency's leader Thursday, as the state Senate Judiciary Committee advanced her nomination to the Senate floor.
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June 26, 2025
Mich. Nature Center Ineligible For Tax Break During Repairs
A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.
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June 26, 2025
NY Judge OKs Atty Fees In Dance Club's $2M Sales Tax Win
New York state's tax agency must pay attorney fees to a New York City dance club that prevailed in its challenge to a $2 million sales tax bill on its admission charges, a state administrative law judge said in a determination published Thursday.
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June 26, 2025
Mich. Senate OKs Sustainable Aviation Fuel Tax Credits
Michigan would create a tax credit to promote the production of sustainable aviation fuel under two bills passed by the state Senate.
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June 26, 2025
Maine To Hike Sales Tax On Cannabis, Add Streaming To Base
Maine will raise its sales tax rate on adult-use cannabis and lower its excise tax rate on cannabis flower and add streaming services such as Netflix and Hulu to the sales tax base under budget legislation signed by the governor.
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June 25, 2025
Ohio Lawmakers OK Flat Income Tax, Paring Of Tax Breaks
Ohio would switch to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan the state General Assembly approved Wednesday.
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June 25, 2025
Rhode Island Gov. Criticizes Tax Hikes But Won't Veto Budget
Rhode Island's governor said Wednesday that he would neither sign nor veto a $14.3 billion budget passed by state lawmakers that he criticized for increasing taxes, setting up the plan to take effect next week without his approval.
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June 25, 2025
RI Allows Providence To Exceed Tax Levy Cap For Fiscal 2026
Providence, Rhode Island, may exceed the state's limit on property tax increases for the 2026 fiscal year under legislation signed by the governor.
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June 25, 2025
Texas Will Exempt Internet Access Services From Sales Tax
Internet access services will be exempt from Texas sales tax under a bill signed by Gov. Greg Abbott.
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June 25, 2025
Pa. Revenue Collection Through May Up $827M
Pennsylvania's general revenue collection from July through May beat last year's collection for the same period by $827 million, the state Department of Revenue reported.
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June 25, 2025
NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage
A shortage of administrative law judges at the New York City Tax Appeals Tribunal has left many disputes in stasis while taxpayers wait for a backlog of cases to abate before their litigation can move forward.
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June 25, 2025
EisnerAmper Adds International Tax Pro To Minneapolis Office
EisnerAmper has expanded its international tax services group with a new partner who helps individual and corporate clients navigate legislation, regulatory risks and compliance obligations.
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June 25, 2025
Ore. Lawmakers OK Requiring Report On Property Taxes
The Oregon Legislature would issue a report on the state's property tax system and options to modernize it, including an analysis of two tax-limiting initiatives, under legislation approved by lawmakers.
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June 24, 2025
Medline Can't Get $2.4M Tax Incentive, Wash. Panel Affirms
Medline did not qualify for a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, a Washington state appeals panel affirmed Tuesday, saying the medical supplier failed to show that it merited a key tax incentive.
Expert Analysis
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.