State & Local

  • October 15, 2024

    Law Firms Diverge As Anti-ESG Pushback Continues

    A continuing onslaught of legislation and litigation opposing corporate environmental, social and governance actions has created a fork in the road for law firms, with some choosing to scale back efforts and others pushing ahead with their internal ESG and diversity, equity and inclusion goals.

  • October 15, 2024

    The 2024 Law360 Pulse Social Impact Leaders

    Check out our Social Impact Leaders ranking, analysis and interactive graphics to see which firms stand out for their engagement with social responsibility and commitment to pro bono service.

  • October 11, 2024

    NJ Seeking Transfer Pricing Consultant For Audits, Litigation

    New Jersey's tax agency issued another request for bids Friday to contract with a transfer pricing specialist to assist with audits and litigation, following the recent renewal of a contract that is set to expire at the end of November.

  • October 11, 2024

    Fiserv Unit Wins 2nd Look At $2M Ohio Tax Refund Claim

    A Fiserv subsidiary may pursue a $2.1 million refund of sales taxes paid on its debit and disbursement authorization services, the Ohio Board of Tax Appeals said, remanding the matter to the state's tax commissioner for a more detailed analysis.

  • October 11, 2024

    Idaho Grants Tax Relief To Hurricane Helene Victims

    Idaho is postponing state tax deadlines for individuals and businesses based in seven states impacted by Hurricane Helene, its tax commission announced.

  • October 11, 2024

    Wis. Revenue Through Sept. Up $171M From Last Year

    Wisconsin's general purpose revenue from July through September totaled $171 million more than last year's collection for the same period, according to the state Department of Revenue.

  • October 11, 2024

    Ohio General Revenue Collection Up $309M From Estimate

    Ohio's general revenue collection from July through September beat estimates by $309 million, according to a report by the state Office of Budget and Management.

  • October 11, 2024

    IRS Delays Fla. Deadlines, Grants Other Relief After Milton

    Following Hurricane Milton, the Internal Revenue Service has granted all taxpayers in Florida until May 1 to file individual and business tax returns and make payments, the agency said Friday, while also granting dyed diesel penalty relief.

  • October 11, 2024

    Minn. Tax Court Cuts $100K From Lakefront Cabin Value

    A Minnesota lakefront cabin property was overvalued by a county assessor, the state's tax court said, reducing the assessment by more than $100,000 and rejecting the county's comparable sales analysis.

  • October 11, 2024

    Disputes May Loom Over Dividend Deductions For CFCs

    U.S. multinational corporations are concerned that rulemakers' interpretation of a law allowing tax-free repatriation of certain overseas earnings could lead to controversy after the Internal Revenue Service published a memo indicating the break is unavailable for controlled foreign corporations.

  • October 11, 2024

    Veteran MTC Counsel On Wayfair, PL 86-272 Pushback

    Nancy Prosser stepped down as general counsel of the Multistate Tax Commission on Sept. 25, capping off a long career in the state and local tax field, mostly on the government side. Here, Law360 speaks to Prosser about her career as well as two key policy issues she has been instrumental in shaping.

  • October 11, 2024

    Taxation With Representation: Davis Polk, Latham, Kirkland

    In this week's Taxation With Representation, Rio Tinto agrees to acquire Arcadium Lithium for roughly $6.7 billion, Ares Management Corp. and GCP International reach a $3.7 billion deal, and Butterfly Equity announces plans to buy The Duckhorn Portfolio for $2 billion.

  • October 10, 2024

    Mich. Co.'s Industrial Tax Break Appeal Ruled Too Late

    A Michigan company is barred from appealing the denial of its industrial tax exemption because the case fell outside the state's one-year statute of limitations, the state's Court of Claims ruled.

  • October 10, 2024

    Mich. Justice Asks If Disney Fight Harms Multistate Collabs

    Michigan's chief justice asked Thursday whether allowing Disney and the owner of IHOP to retain unclaimed property, which state officials say they should get after an audit, could hamper Michigan's ability to participate in multistate audits that yield hundreds of millions of dollars for the state.

  • October 10, 2024

    Dems Weigh Extending 2017 Cuts To Maintain $400K Tax Vow

    Despite criticizing the 2017 Republican tax overhaul as a deficit-busting boon to the wealthy, congressional Democrats may feel pressure to support extending some of the law's individual and small-business provisions or risk breaking their pledge not to raise taxes on those earning $400,000 or less.

  • October 10, 2024

    Pa. Revenue Beats Estimate By $20M Through Sept.

    Pennsylvania's general fund revenue from July through September exceeded a budget forecast by $20 million, according to a report by the state Department of Revenue.

  • October 10, 2024

    W.Va. Lawmakers Pass Personal Income Tax Cuts

    West Virginia would cut its personal income tax rates and fund the reduction through the state's general revenue fund under a bill passed by the Legislature that will now go to Gov. Jim Justice for consideration.

  • October 10, 2024

    Calif. Says FDIC Must Wait For $21M Tax Refund

    A California tax agency urged a New York federal court to toss a lawsuit by the FDIC seeking a $20.7 million tax refund on behalf of the shuttered Signature Bank, saying it's entitled to wait for a possible IRS audit before delivering the payment.

  • October 10, 2024

    Wyo. Justices Find State Land Leased To Truck Stop Taxable

    The state of Wyoming owes tax on property it leased out as a truck stop because that operation doesn't constitute a use for a government purpose that would allow an exemption, the state Supreme Court said.

  • October 10, 2024

    Calif. Total Receipts Through Sept. $5.5B Over Forecasts

    California's total receipts from July through September was $5.5 billion higher than estimates, according to a monthly report the state controller released Thursday.

  • October 09, 2024

    Voluntary Disclosure Program Seeks To Limit Back Sales Tax

    Remote sellers could be eligible for a voluntary disclosure program that would limit their back sales tax liabilities after registering with states that take part in an interstate sales tax compact, under a proposal the Streamlined Sales Tax Governing Board opted to continue exploring Wednesday.

  • October 09, 2024

    Tenn. Extends Tax Deadlines Due To Hurricane Helene

    Tennessee will extend its franchise and excise tax filing deadlines to May 1 for taxpayers affected by Hurricane Helene, the state Department of Reveue announced.

  • October 09, 2024

    Calif. OTA Affirms Lab's Microchip Editing Services Taxable

    A California-based laboratory owes $310,000 in sales tax on services it offers to engineering and technology companies for the editing of microchips, the state Office of Tax Appeals affirmed.

  • October 09, 2024

    Unclear Road For $275M Biz Tax Plan, DC Panel Chair Says

    The District of Columbia Tax Revision Commission may scrap a proposal for a business activity tax that could raise $275 million annually to reduce other business taxes, the panel chair said Wednesday.

  • October 09, 2024

    Mo. Clinics Fail To Meet Charity Requirement For Exemption

    Health clinics in four Missouri counties are not eligible for charitable exemptions from property tax despite being part of a nonprofit organization, the state's tax commission ruled.

Expert Analysis

  • How Law Firms Can Avoid 'Collaboration Drag'

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    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.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    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.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

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