State & Local
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April 16, 2024
Calif. Assembly Committees To Consider Digital Ad Tax
California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that was referred to two committees for consideration.
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April 16, 2024
3 Key Takeaways From The IRS' Latest Pricing Pact Snapshot
The IRS finalized a record number of advance pricing agreements in 2023, signaling the agency's increased effectiveness at completing accords at a time when its approach to transfer pricing litigation could fuel corporate taxpayers' urgency for seeking APAs. Here, Law360 breaks down three key takeaways from the agency’s latest APA report.
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April 16, 2024
NY Budget Deal Revives 421a Credit In Housing Supply Push
New York Gov. Kathy Hochul said state lawmakers have agreed to the terms of a state budget reviving an expired affordable housing tax credit, backing office-to-residential conversions and taking other steps to combat New York City's housing affordability crisis.
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April 16, 2024
Va. Gov. Youngkin Appoints Atty As State Tax Commissioner
Virginia's newly appointed tax commissioner is an attorney who previously worked for the U.S. Treasury Department, Republican Gov. Glenn Youngkin has announced.
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April 16, 2024
Iowa Lawmakers OK Two-Thirds Approval For Tax Bills
Iowa would require corporate or income tax increases or the creation of new taxes on income to be passed with a two-thirds legislative vote under a proposed constitutional amendment sent to the governor for approval.
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April 16, 2024
Maine Updates State Tax Law Conformity To Federal Code
Maine conformed state tax law to the Internal Revenue Code as amended through Dec. 31, 2023, under a bill signed by the governor.
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April 16, 2024
Kansas Tax Omnibus, Income Rate Changes Head To Gov.
Kansas would alter its income tax brackets, decrease its bank privilege tax, exempt the first $100,000 of a residential property's appraised value and exempt Social Security income from tax under a bill sent to the governor.
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April 16, 2024
BigLaw Attys Among First 7 Jurors Picked In Trump's NY Trial
Two BigLaw attorneys on Tuesday were among seven people sworn in as jurors in Donald Trump's Manhattan hush money trial, which could proceed to opening statements as soon as Monday.
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April 16, 2024
Ind. Property Owner Denied Tax Break For Charities
The owner of an Indiana building was correctly denied a property tax exemption as his application for the tax break was filed late and he failed to show the building was used for a charitable purpose, the state Board of Tax Review said.
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April 16, 2024
Pa. House OKs Tax-Free Rollovers From Education Savings
Pennsylvania would provide for tax-free rollovers from eligible tax-advantaged education savings accounts to some individual retirement accounts under a bill passed by the state House of Representatives.
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April 15, 2024
Ind. Tax Board Hikes Home Value Based On Purchase Price
The Indiana Board of Tax Review increased the valuation of a couple's home based on its purchase price after finding that a sales comparison analysis by the property owners was insufficient to justify a lower value.
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April 15, 2024
Neb. Revenue Collection Climbs To $311M Over Estimates
Nebraska general fund receipts for July through March were $311 million, or 5.8%, more than a budget projection, according to a monthly report by the state Department of Revenue published Monday.
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April 15, 2024
Detroit Fire Safety 'Tax' Case Heads To Mich. Justices
The Michigan Supreme Court will hear a challenge to Detroit's fire safety inspection fees, taking up an appeal from a pipe fitter's proposed class action alleging that the charges amounted to unlawful taxes.
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April 15, 2024
Wis. Gov. Picks Department Of Revenue Secretary
A new secretary of the Wisconsin Department of Revenue has been appointed by the governor and will begin April 29, the governor announced in a news release Monday.
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April 15, 2024
9th Circ. To Hear Hunter Biden Appeal In Criminal Tax Case
The Ninth Circuit will hear Hunter Biden's argument that a California federal judge wrongly rejected requests by his defense team to toss a criminal tax case that Biden has claimed is politically motivated and vindictive, according to a notice filed Monday.
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April 15, 2024
Okla. Revenue Through March Beats Estimate By $249M
Oklahoma collected $249 million more in general revenue from July through March than was predicted in a budget estimate, according to data published by the state Office of Management and Enterprise Services.
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April 15, 2024
Ga. General Fund Receipts Through March Down $116M
Georgia general fund receipts from July through March were down $116 million from the same period last fiscal year, the state's Department of Revenue reported.
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April 15, 2024
Stressed About The Trump Trial? Imagine How The Attys Feel
A trial-of-the-century moment like Donald Trump's New York criminal case heaps singular attention and pressure on the lawyers involved — and a commensurate need for smart stress relief tactics during months of prep, lawyers who have taken on landmark cases say.
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April 15, 2024
Trump Accused Of Witness Threats As Jury Selection Begins
The Manhattan district attorney's office on Monday asked the judge overseeing Donald Trump's hush money trial to find Trump in contempt for flouting the court's gag order barring witness intimidation, on day one of jury selection in the first criminal trial of a former U.S. president.
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April 12, 2024
Trump Can't Derail Hush Money Trial Over Media Saturation
A New York judge overseeing Donald Trump's hush money case on Friday rejected another of the former president's bids to derail trial next week, waving off his complaints that prejudicial media coverage has tainted the jury pool.
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April 12, 2024
NJ Gives Counties Power To Up Tax After Paying Off Debt
New Jersey will allow counties greater authority to impose property taxes after retiring debts under a bill signed into law by Democratic Gov. Phil Murphy.
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April 12, 2024
NJ Tax Court Awards Refunds To Web-Based Services Co.
The New Jersey Tax Court on Friday awarded a web-based services company more than a half a million dollars in refunds, saying the company's use of market-based sourcing to compute the numerator of its state receipts fraction was valid.
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April 12, 2024
Ohio March Revenue Falls 9.6% Below Estimates
Ohio general revenue for March was $171 million, or 9.6%, below estimates, the state Office of Budget and Management reported, attributing the change to large income tax refunds.
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April 12, 2024
Miss. Justices Told Gas Co.'s Freight Charges Subject To Tax
A natural gas transportation company operating in Mississippi was required to pay use tax on freight charges paid to a third party when it purchased items, the state Department of Revenue told the state's high court.
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April 12, 2024
State Tax Positions On Internet Activities Face Key Test In NY
Litigation challenging a New York regulation outlining when certain online activities by out-of-state businesses exceed a 1950s-era federal statute's protections against state income taxes could clarify how much latitude states have to interpret the law for the modern economy.
Expert Analysis
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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.
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Lessons From Country Singer's Personal Service Saga
Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.
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7 E-Discovery Predictions For 2024 And Beyond
The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.
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Other Views On Administration And Land Tax: SALT In Review
From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Litigation Funding Trends To Note In 2024
Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.
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4 Legal Ethics Considerations For The New Year
As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.
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What The Law Firm Of The Future Will Look Like
As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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4 PR Pointers When Your Case Is In The News
Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.
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10 Considerations For Litigating A New York Tax Case
While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.