State & Local

  • 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.

  • April 24, 2024

    Ariz. General Revenue Collections Up $128M From Forecasts

    Arizona's general fund revenues from July through March were $128 million over budget forecasts, the state's Joint Legislative Budget Committee reported.

  • April 24, 2024

    NY's Housing Incentives, Protections Draw Mixed Reviews

    The housing provisions in New York's recently approved $237 billion budget, which includes new tax incentives for developers and increased legal safeguards for tenants facing evictions, received varied reactions from attorneys, housing organizations and lobbyists as they digest all the details.

  • April 24, 2024

    RI Revenue Through March Beats Forecast By $13.3M

    Rhode Island collected $13.3 million more in revenue from July through March than originally estimated in a budget forecast, according to a monthly report by the state's Office of Revenue Analysis.

  • April 24, 2024

    Va. Couple Filed Too Late For Credit, Tax Commissioner Says

    The Virginia Department of Taxation correctly denied a couple's claim that they were entitled to a credit for an income tax overpayment, the state tax commissioner said, finding they filed their return too late to be granted a credit or refund.

  • April 24, 2024

    Va. Tax Head Abates Man's Assessment Due To Relocation

    The Virginia tax commissioner ordered the abatement of an income tax assessment issued to a man who relocated to another state, finding he established domicile in the other state before the taxable year for which the assessment was issued.

  • April 23, 2024

    4 Things Attys Should Know About NJ's $56B Spending Plan

    New Jersey Gov. Phil Murphy has crafted a spending plan that furthers his vision of the state as an innovator in offshore wind and artificial intelligence, while drawing pushback for a proposed corporate transit fee and warehouse tax.

  • April 23, 2024

    Va. Woman May Claim Gambling Losses, Tax Boss Says

    A Virginia woman may claim some itemized deductions for gambling losses and mortgage interest on her state income tax return, the state tax commissioner said, finding she provided sufficient documentation to substantiate some of the claimed costs.

  • April 23, 2024

    Mich. Tax Rate Cut Was Temporary, Dept. Tells State Justices

    The Michigan Department of Treasury said a state appeals court correctly determined that a cut in the state income tax rate was effective for only one year and urged the state Supreme Court to deny an appeal from a coalition of Michigan lawmakers, business groups and residents.

  • April 23, 2024

    Va. Tax Head Says Trust Beneficiaries Can't Claim Credits

    Beneficiaries of an irrevocable trust that is subject to tax in Virginia aren't entitled to tax credits attributable to the trust's ownership of pass-through entities that elect to pay tax at the entity level, the state tax commissioner said.

  • April 23, 2024

    Pa. Court Says Tax Appeal Can't Use New Ratio To Compare

    The appeal of an Allegheny County, Pennsylvania, property assessment must use the ratio of property tax assessments in the area in the year the appeal was made to compare, the Commonwealth Court ruled. 

  • April 23, 2024

    Ill. Total Revenues Through March Beat Estimates By $486M

    Illinois' total revenues from July through March were higher than budget estimates by $486 million, according to a monthly report by the state Office of Management and Budget.

  • April 23, 2024

    Wis. Pro Gamblers Limited In Wagering Loss Deduction

    A Wisconsin couple deemed professional gamblers by the state Department of Revenue may deduct gambling losses only to the extent of their gains, the state Tax Appeals Commission ruled.

  • April 23, 2024

    Vt. General Fund Revenues Through March Up $10M

    Vermont's general revenue collection from July through March was $10 million higher than the same period last year, according to a report by the state's Agency of Administration.

  • April 23, 2024

    Va. Tax Head Finds Man's Ties To State Justify Assessment

    A man with significant ties to Virginia remained subject to its income tax because he failed to prove that he cut those ties as of the tax year at issue, the state's tax commissioner ruled.

  • April 23, 2024

    Utah Justices Won't Boost Delta Aircraft Valuation

    Utah's most populous county failed to show that a state law for valuing aircraft undervalued property belonging to Delta Air Lines and violated the state constitution, the state Supreme Court ruled.

  • April 23, 2024

    Okla. House OKs Expanding Industrial Development Tax Break

    Oklahoma would expand a tax credit for qualified economic development expenditures in industrial parks, removing a limit on the credit, under a bill passed in the House and headed to the governor.

  • April 23, 2024

    Disney, IBM Stuck With Tax On Royalties, NY Top Court Holds

    New York's highest court rejected Disney and IBM's arguments that the state unconstitutionally denied their attempts to take tax deductions on royalties received from foreign affiliates, holding Tuesday that the law at issue didn't discriminate against interstate commerce.

  • April 23, 2024

    Dentons Adds Ex-Jones Walker SALT Atty To Ala. Office

    Dentons Sirote said it has added a state and local tax shareholder who was previously a partner at Jones Walker LLP to the tax practice in its Birmingham, Alabama, office.

Expert Analysis

  • 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.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    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.

  • Envy, Regressivity And Other Sins: SALT In Review

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    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.

  • Employee Experience Strategy Can Boost Law Firm Success

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    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.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    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.

  • Lessons From Country Singer's Personal Service Saga

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    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.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    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.

  • Other Views On Administration And Land Tax: SALT In Review

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    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.

  • 5 Litigation Funding Trends To Note In 2024

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    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.

  • 4 Legal Ethics Considerations For The New Year

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    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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