State & Local

  • September 30, 2024

    Idaho Tax Revenue Through Aug. Up $191K From Forecast

    Idaho's general revenue collection from July through August outpaced budget estimates by $191,000, according to a report from the state Division of Financial Management.

  • September 30, 2024

    Ala. Doctor Can't Claim Rural Physician Credit, Tribunal Says

    An Alabama doctor cannot claim the state's rural physician tax credit because the community the doctor worked in didn't qualify, the state tax tribunal ruled.

  • September 30, 2024

    Mich. General Revenues Through Aug. Down $435M

    Michigan's general revenues from October 2023 through August were $435 million below the last fiscal year, according to a monthly report from the state budget office on Monday.

  • September 27, 2024

    Transfer Pricing Guru On Assisting States, Combined Filing

    Ednaldo Silva’s transfer pricing analytics company EdgarStat LLC recently renewed its contract with New Jersey, furthering his decadeslong run of assisting states that aim to curb profit shifting by scrutinizing intercompany transactions. Silva spoke to Law360 about his transfer pricing philosophy and how he envisions combined reporting affecting the field.

  • September 27, 2024

    Ex-Residents Say Mass. Stretched Law To Tax $4.7M Gain

    Massachusetts' taxation of a $4.7 million gain from a stock sale wrongly commingled the business of a former resident taxpayer with that of a company he owned, he and his wife told a state appeals court.

  • September 27, 2024

    Ex-Mass. State Sen. Says Conviction By All-White Jury Unfair

    A former Massachusetts state senator has said his conviction on pandemic unemployment aid and tax fraud charges should be thrown out in part because the jury was all white.

  • September 27, 2024

    NJ Assembly OKs Assessing Tax Anytime For Fraud Refunds

    New Jersey would eliminate a statute of limitations on income tax assessments for erroneous refunds induced by fraud under a bill passed by the state Assembly.

  • September 27, 2024

    Mich. Bills Seek To Create Aerospace R&D Credits

    Michigan would create a research and development tax credit for aerospace and defense businesses, for up to $5 million per taxpayer annually, under bills introduced in the state Senate.

  • September 27, 2024

    Delta, PacifiCorp Intangibles Taxable, Ore. Tells State Justices

    Oregon's tax court was wrong to exempt Delta Air Lines from taxation of its intangible property and was correct to refuse the exemption for energy provider PacifiCorp, the state's tax department told the Oregon Supreme Court.

  • September 27, 2024

    La. Dept. Says No Tax Due On Casinos' Gifts To Patrons

    Louisiana casinos and gambling businesses are not subject to the state's sales and use tax for complimentary items they give to patrons as incentives, the state Department of Revenue said in a notice.

  • September 27, 2024

    Tenn. Water Treatment Plant's Piping Ruled Tax-Exempt

    Tennessee sales and use tax won't apply to contractors' purchases of piping used in the expansion of a municipal water treatment plant, the state Department of Revenue said in a ruling. 

  • September 27, 2024

    Ind. Tax Dept. Says Ky. Truck Driver Wrongly Taxed

    A Kentucky truck driver who worked for an Indiana-based company was incorrectly assessed local income tax for the county where the business is located, the Indiana Department of State Revenue said in a letter ruling.

  • September 27, 2024

    Taxation With Representation: Kirkland, Skadden, Cleary

    In this week's Taxation With Representation, Blackstone and Vista Equity Partners acquire Smartsheet Inc., Macquarie Asset Management takes a stake in D.E. Shaw Renewables Investment Group, and Apogee Enterprises Inc. buys UW Interco LLC from Heartwood Partners.

  • September 27, 2024

    Vt. General Revenue Through Aug. Gets $30M Boost

    Vermont's general revenue collection from July through August beat the total from the same period last year by roughly $30 million, according to the state Agency for Administration.

  • September 26, 2024

    Pa. Supreme Court Upholds Taxes On Like-Kind Exchanges

    A group of Pennsylvania real estate partners owe the state personal income tax assessed on their like-kind exchange, Pennsylvania's highest court ruled Thursday, with the majority upholding a lower court finding that the state Department of Revenue correctly issued the assessment.

  • September 26, 2024

    Colo. Property Tax Deferral Program Could Balloon, Panel Told

    Use of a property tax deferral program in Colorado is expected to rise under a recent legislative change opening it to nearly all property owners, the state's treasurer told a legislative commission Thursday, calling the extent of the program's growth difficult to predict.

  • September 26, 2024

    Ohio Justices Nix Woodland Deduction Rate As Arbitrarily Low

    The Ohio Supreme Court ordered the state's tax commissioner Thursday to recompute the value of a deduction for clearing woodlands that factors into assessments of agricultural properties, agreeing with a group of landowners who argued the figure was set arbitrarily low.

  • September 26, 2024

    Calif. Revives Tax Breaks For Manufacture Property

    California reinstated a capital investment incentive program that allows local governments to offer partial property tax abatements for qualified manufacturing facilities and expanded the program to include qualifying projects that make lower initial investments under a bill signed by Democratic Gov. Gavin Newsom.

  • September 26, 2024

    Pa. Justices Reject New Tax Hearing For Charter School

    The Pennsylvania Commonwealth Court erred in sending a charter school's retroactive property tax appeal back to a county board, because the charter school had failed to exhaust statutory remedies, the state Supreme Court ruled Thursday.

  • September 26, 2024

    NJ Atty Rips AG For 'Grossly Distorted' Power Broker Case

    A New Jersey attorney charged in the state's sweeping indictment against power broker George E. Norcross III accused the Attorney General's Office on Thursday of "attempting to criminalize the routine practice of law" with its charges against him.

  • September 26, 2024

    Ind. Tax Dept. Abates Beverage Co.'s Late Filing Penalty

    A penalty assessed to an Indiana beverage company for a late corporate income tax filing will be abated, as the delay wasn't due to willful neglect, the Department of State Revenue said in a letter of finding.

  • September 26, 2024

    Ind. Couple Wrongly Denied Credit For Ky. Local Income Tax

    An Indiana couple was wrongly denied an income tax credit for local income tax paid by one spouse while working in Kentucky, but the couple will continue to owe additional tax, the Indiana Department of State Revenue said in a letter of finding.

  • September 26, 2024

    NY Appeals Court Casts Doubt On $489M Trump Judgment

    Judges on a New York state appeals court expressed skepticism Thursday of a $489 million civil fraud judgment against Donald Trump, his sons, companies and their executives, raising the prospect that the fine awarded to the attorney general could be reduced or vacated.

  • September 26, 2024

    Ind. S Corp. Not Subject To County Income Tax, Dept. Says

    An Indiana S corporation was wrongly assessed county income tax on distributions to its lone, out-of-state shareholder, the Department of State Revenue said, because that shareholder was not employed in the state.

  • September 25, 2024

    Pa. Panel Says Misspellings Don't Sink Service Of Tax Notice

    The misspelling of a landowner's name on a notice of an impending tax sale did not prevent the owner from understanding their property would be auctioned off to cover unpaid taxes, a Pennsylvania appellate court ruled Wednesday.

Expert Analysis

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

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