State & Local

  • April 26, 2024

    Neb. To Allow Tax Breaks For Relocated Workers

    Nebraska will provide new tax credits for workers who relocate to the state and for employers who hire them under legislation signed into law by the governor.

  • April 26, 2024

    Ga. To Require Sharing Budget Reports With All Lawmakers

    Georgia will require the budget offices of the state House of Representatives and Senate to share the governor's budget report with all state lawmakers under a bill signed by Republican Gov. Brian Kemp.

  • April 26, 2024

    Neb. To Provide Film Tax Credit, Diaper Exemption

    Nebraska will create a film production tax credit, provide a tax exemption for diapers, expand a sales and use tax exemption for nonprofit entities and establish or expand other credits under legislation signed into law by the governor.

  • April 26, 2024

    Philly Mayor Creates Property Assessment Task Force

    Philadelphia will designate a task force to study and address inequities in the city's residential property tax assessments, the mayor announced Friday.

  • April 25, 2024

    Cleveland Ends Appeal Attempting To Tax Pa. Remote Worker

    The city of Cleveland moved to dismiss Thursday its appeal of a lower court's order finding it couldn't impose municipal income tax on a Pennsylvania resident working remotely, handing her the win and essentially ending the matter.

  • April 25, 2024

    Expedia Urges Minn. Sens. To Reject Local Lodging Tax Plan

    Expedia and some Republican lawmakers urged a Minnesota Senate panel Thursday to reject legislation that would apply local lodging taxes to the fees charged by booking companies beyond room costs, arguing the taxes would be unfair and complicate compliance.

  • April 25, 2024

    Neb. To End Individual, Corp. Tax Break For Scholarship Gifts

    Nebraska will eliminate a recently enacted individual and corporate income tax credit for monetary contributions to scholarship-granting organizations and instead set aside state money to directly fund scholarships under a bill signed by the governor.

  • April 25, 2024

    Neb. To Require County Tax Roll Corrections Upon Final Order

    Nebraska county clerks or assessors will be required to correct tax rolls and property assessments when an administrative body or court gives a final order, under a bill signed by the governor.

  • April 25, 2024

    Nev. Sales Tax Revenue In Jan. Rises $23.8M From Last Year

    Nevada brought in $23.8 million more in sales tax revenue in January than in the same month last year, the state Department of Taxation said in a monthly report.

  • April 25, 2024

    Ore. Tax Court Rejects Lowe's Valuation Reduction Arguments

    A Lowe's home improvement store was properly valued by comparing the sales values for occupied big box home improvement stores, the Oregon Tax Court said in a pair of rulings. 

  • April 25, 2024

    Tenn. Lawmakers OK Corp. Tax Cut Plan, $1.6B In Rebates

    Tennessee lawmakers approved Thursday a compromise franchise tax reform bill allowing nearly $1.6 billion in rebates for three years of past payments after a conference committee broke a House-Senate impasse on the scope of the measure.

  • April 25, 2024

    Va. Tax Head Denies Man Credit For Calif. Tax Paid

    A Virginia resident who moved to California can't claim a credit for income tax paid to California on his Virginia return, the Virginia tax commissioner ruled.

  • April 25, 2024

    ND General Revenue Collection Up $212.7M From Estimates

    North Dakota's general revenue collections from July through March were up $212.7 million over projections, according to a report from the state's Legislative Council.

  • April 25, 2024

    Idaho Revenue Through March Up $149M From Forecasts

    Idaho's general revenue from July through March is up $149 million over budget estimates, according to a report from the state Division of Financial Management.

  • April 25, 2024

    Treasury Finalizes Rules On Sales Of Green Energy Credits

    The U.S. Department of the Treasury released final rules Thursday to facilitate the sale or transfer of clean energy tax credits by project owners under a new way to monetize the incentives created by the 2022 landmark climate law.

  • April 24, 2024

    Calif. Digital Ad Tax Bill Passes Privacy Committee

    California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that passed out of a committee.

  • April 24, 2024

    Iowa House Advances Ballot Question Toward Flat Income Tax

    Iowa would require a flat individual income tax and would prohibit a graduated income tax under a proposed amendment to the state constitution that was passed as a resolution in the House of Representatives.

  • April 24, 2024

    Mich. House Bill Aims To Shield Info In Tax Tribunal Cases

    Michigan would establish a process for parties to request that certain information, including trade secrets, financial information and personal information, remain confidential during proceedings before the state tax tribunal under a bill introduced in the state House of Representatives.

  • April 24, 2024

    Va. Income Tax Applies To Man Paying A Mortgage In State

    A Virginia man who moved to another state is still domiciled in Virginia after he failed to abandon his home, the state tax commissioner ruled. 

  • April 24, 2024

    Kaiser Wins $6.7M Real Estate Tax Refund Linked To Nonprofit

    A split Washington appeals panel said that the Kaiser Foundation Health Plan of Washington was entitled to a $6.7 million real estate excise tax refund levied after its acquisition of the nonprofit Group Health Cooperative, reversing a trial court.

  • April 24, 2024

    Texas Proposes Small Biz Definition To Online Sourcing Regs

    Texas would again revise its administrative rules on sourcing sales and use taxes from online sellers to include definitions for small businesses and microbusinesses as part of a new rule proposed by the state comptroller's office.

  • April 24, 2024

    Philly Tells Justices To Skip Review Of Tax Credit System

    A Philadelphia resident's claims that the city illegally refused to provide her a tax credit for her state income taxes paid to Delaware doesn't warrant U.S. Supreme Court review because case law on the related constitutional issues is thin, the city argued Wednesday.

  • April 24, 2024

    Kan. Gov. Vetoes Tax Omnibus, Asks For Lower Tax Rates

    A bill that would have altered Kansas' income tax brackets, decreased its bank privilege tax, exempted the first $100,000 of a residential property's appraised value and exempted Social Security income was vetoed by the governor Wednesday.

  • April 24, 2024

    Hawaii High Court Affirms Timeshare Property Tax Is Legal

    Timeshares in Maui County, Hawaii, were properly taxed using a timeshare property classification because the classification is both constitutional and in line with the county's code, the state Supreme Court affirmed.

  • April 24, 2024

    Va. Tax Commissioner Rules Old Assessments Still Collectible

    A Virginia taxpayer is liable for individual income tax assessments issued more than a decade ago because the state tax department initiated collection actions within the applicable statute of limitations, the state tax commissioner ruled.

Expert Analysis

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    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.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    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.

  • Thinking Big And Soaking The Rich: SALT In Review

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    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.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    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.

  • High Court Case Could Reshape Local Development Fees

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    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.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    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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