State & Local

  • June 05, 2025

    Ohio House OKs Small-Biz Employee Healthcare Tax Credit

    Small businesses in Ohio would be able to claim a personal income tax credit for providing employees with an individual coverage health reimbursement arrangement under a bill passed by the state House of Representatives.

  • June 05, 2025

    Iowa Revenue Through May Falls $745M From Last Year

    Iowa's general fund revenue collection for July through May dropped $745 million from last fiscal year's collection during that period, according to a report by the state Department of Management.

  • June 05, 2025

    Calif. Assembly OKs Exemption For Returned Tribal Land

    California land that is transferred to a federally recognized Native American tribe would be exempt from state real estate transfer tax under a bill passed in the state Assembly. 

  • June 05, 2025

    Vt. Revenues Surge $225M, Income Taxes Lead Growth

    Vermont's general fund revenue collection from July through April outpaced last year for the same period by $225 million, according to the state Agency of Administration in a report released Thursday.

  • June 05, 2025

    Ore. Senate OKs Barring Farm Tax Break For Illegal Pot Grows

    Oregon would disqualify land from special agricultural tax assessments if the owner is found to be illegally growing marijuana on it under legislation passed unanimously by the state Senate and headed to the House.

  • June 05, 2025

    La. Lawmakers OK State, Local Sales Tax Break Requirement

    Louisiana would require new sales and use tax exemptions to apply to both state and local sales tax under a bill approved by state lawmakers and headed to the governor.

  • June 05, 2025

    Justices Fault Wis. For Denying Tax Break To Charities

    Wisconsin discriminated against a group of Catholic charities when it denied them an unemployment tax exemption, the U.S. Supreme Court said Thursday, rejecting the state's argument that the charities were not operated primarily for religious purposes.

  • June 04, 2025

    Judge Ponders If Netflix's Tax Theory Is 'Too Philosophical'

    A Colorado appellate judge on Wednesday wondered if Netflix's argument for why its subscriptions are not subject to state sales tax is "too philosophical" and doesn't reflect its actual transactions with customers, at a hearing in the state's appeal.

  • June 04, 2025

    Va. Supreme Court Won't Review Partnership Tax Dispute

    The Virginia Supreme Court refused to take up an appeal by the state's tax agency of a ruling that rejected its use of a blended apportionment formula to calculate a corporate partner's tax liability on income from a minority partnership interest.

  • June 04, 2025

    Senate May Clash With House On SALT Cap, Energy Credits

    Senate Republicans are working to finalize the chamber's version of the House's nearly $4 trillion tax bill, and the Senate's bill is likely to conflict with the House's over proposed changes to the state and local tax deduction and green energy credits.

  • June 04, 2025

    Calif. OTA OKs $300K Penalty On Deutsche Bank

    Deutsche Bank did not show cause to have a California tax agency abate more than $300,000 in penalties for the 2021 tax year, the state's Office of Tax Appeals ruled.

  • June 04, 2025

    Mo. Appeals Court Upholds City Tax On REIT's Rental Income

    Healthcare real estate investment trust Ventas Inc.'s receipt of rental income earned from four medical office buildings in Kansas City, Missouri, is a business activity subject to the city's earnings tax, the Missouri Court of Appeals ruled, affirming a lower court decision.

  • June 04, 2025

    Boston Condo Owned By LLC Wins Partial Exemption

    A Boston condominium owned by a single-member limited liability company is eligible for a partial tax exemption as a primary residence, the Massachusetts Appellate Tax Board said in an opinion released Wednesday, reversing the determination of the city board of assessors.

  • June 04, 2025

    Wis. Court Says PL 86-272 Can't Shield Fla. Travel Co.

    A Florida-based travel service can't claim P.L. 86-272 barred Wisconsin's taxation of the company's activities in the state, a Wisconsin appeals court ruled, backing a corporate income and franchise tax assessment by the state's tax agency.

  • June 04, 2025

    Ohio Justices Told State Tax Commish Overvalued Pipeline

    The Ohio tax commissioner overvalued a pipeline, and the state tax appeals board erred in adopting that valuation instead of coming up with its own value, a pipeline company told the Ohio Supreme Court on Wednesday.

  • June 04, 2025

    Mass. Board Upholds Home Value Despite Owner's Claims

    A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.

  • June 04, 2025

    Ohio Justice Questions School Board's Tax Appeal Claim

    An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.

  • June 04, 2025

    Texas Revenue Through May Up 2.4% From Last Year

    Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.

  • June 04, 2025

    Fla. Net Revenue Through April Beat Estimates By $276M

    Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.

  • June 04, 2025

    Ore. Ride-Hailing Driver Partly Denied Mileage Deductions

    An Oregon ride-hailing driver who contracted with Uber, Lyft and others is not eligible for certain income tax deductions for vehicle mileage because he did not provide the required documentation, the state's tax court ruled.

  • June 04, 2025

    Nev. Creates Rules For Cannabis Sellers' Tax Compliance

    Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.

  • June 03, 2025

    Mich. To Handle Collection Of Flint's City Income Tax

    The Michigan Treasury Department will handle filings and payments of the city of Flint's income tax starting in 2027 under an agreement with the city, the department announced Tuesday.

  • June 03, 2025

    Ohio GOP Budget Plan Includes Flat Income Tax

    Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.

  • June 03, 2025

    Calif. OTA Rules Against S Corp. Owner On R&D Credit

    A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.

  • June 03, 2025

    Calif. OTA Denies Video Game Exec's Bad Debt Deduction

    A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.

Expert Analysis

  • Practicing Law With Parkinson's Disease

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    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.

  • 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.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    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.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

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