State & Local

  • June 18, 2024

    Short-Term Rental Laws And The Litigation They've Sparked

    Short-term rentals are a contentious topic in the U.S., disrupting the hospitality industry and sometimes the neighborhoods where they’re located. Here, Law360 Real Estate Authority rounds up the state and local policies involving short-term rentals and the ongoing cases challenging them.

  • June 17, 2024

    Kansas Pols Agree On Tax Cuts Ahead Of Special Session

    Kansas would reduce its income tax brackets to two and exempt Social Security income from tax under a compromise proposal reached between state House and Senate Republican leaders and Gov. Laura Kelly, announced during a joint committee meeting Monday.

  • June 17, 2024

    Pa. House Panel OKs Sales Of Net Losses, R&D Tax Credits

    Pennsylvania would create a program to allow emerging biotechnology and technology businesses to sell their net operating losses and unused research and development tax credits to other companies under a bill advanced by the state House of Representatives' Finance Committee.

  • June 17, 2024

    Pa. General Revenue Collection Through May Up $610M

    Pennsylvania's general revenue collection from July through May was $610 million ahead of last fiscal year's total for the same period, according to the state Department of Revenue.

  • June 17, 2024

    Calif. General Revenues Up $2.4B Over Revised Estimates

    California's total receipts from July through May were $2.4 billion more than projected in revised estimates, according to the state Comptroller's Office.

  • June 17, 2024

    NJ Revenue Through May Down $182M From Last Fiscal Year

    New Jersey collected $182 million less in general revenue from July through May than it did in the same part of last fiscal year, according to a report by the state's Department of the Treasury.

  • June 17, 2024

    RI Allows Unrestricted Property Tax Rates In Providence

    Rhode Island is authorizing the city of Providence to adopt a classification system that allows unrestricted tax rates for residential, commercial, industrial and tangible personal property under bills that became law without the governor's signature.

  • June 17, 2024

    Mich. Justice Wants Tax-Break Filing Options After Mail Fiasco

    A Michigan Supreme Court justice called on the state Legislature to give taxpayers more flexibility in claiming property tax exemptions after a company lost out on an exemption because the U.S. Postal Service never delivered its paperwork.

  • June 17, 2024

    Ark. Bills Seek Income Tax Cuts, Homestead Credit Expansion

    Arkansas would reduce its income tax rates and increase its homestead property tax credit under bills introduced in both the state House of Representatives and Senate for a special legislative session at Republican Gov. Sarah Huckabee Sanders' request. 

  • June 17, 2024

    NJ Tax Court Upholds Town's $1M Valuation Of Residence

    The New Jersey Tax Court affirmed the township of Montclair's roughly $1 million valuation of a single-family residence, saying the homeowners failed to account for differences in other properties that they argued warranted cutting the assessment.

  • June 17, 2024

    NJ Power Broker, Firm CEO Brother Accused Of Racketeering

    Powerful New Jersey businessman George E. Norcross III and his brother who is the chief executive officer of law firm Parker McCay have been criminally charged alongside others in a scheme to acquire waterfront property in the distressed city of Camden using threats of economic and reputational harm.

  • June 14, 2024

    The Tax Angle: More GOP TCJA Teams, Nonprofit Hospitals

    From a look at efforts by the Republicans on the Senate Finance Committee to prepare for next year's expiration of the 2017 tax overhaul law to a new call for nonprofit hospitals to provide more charity care, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • June 14, 2024

    IRS Says Ariz. Lacks Standing To Fight Taxation Of Rebates

    Arizona did not have standing to lodge its claim that its 2023 income tax rebates should be exempt from federal tax, the Internal Revenue Service told a federal court, arguing the taxes paid by Arizonans did not amount to harm to the state itself.

  • June 14, 2024

    Mich. Bill Would Clarify Tax On Delivery Network Sales

    Michigan would clarify that vendors selling through an online marketplace are liable for collecting and remitting sales tax and that delivery networks can deduct amounts paid to sellers from their tax liability under a bill introduced in the state Senate.

  • June 14, 2024

    Conn. Panel Backs Woman's Exemption From Bank Execution

    A woman is entitled to an exemption from a financial institution execution served by an entity that collected taxes for a Connecticut city to satisfy a business's outstanding personal property tax assessment, the state's appellate court said in an opinion released Friday, affirming a trial court's ruling.

  • June 14, 2024

    Mich. Co.'s Former Head Liable For Biz's $229K Unpaid Taxes

    The Michigan Tax Tribunal correctly assessed the former president and controller of a now-defunct automotive coating company with $229,000 in unpaid withholding taxes because he was in control of the company's financial operations, a state appeals court panel ruled.

  • June 14, 2024

    St. Louis Agrees To Return Tax Paid By Remote Workers

    St. Louis has agreed to return income taxes paid by remote workers outside the city after a Missouri appeals court ruled it could not impose the tax, the parties said Friday.

  • June 14, 2024

    Ark. Gov. Calls Special Session To Cut Tax Rates

    Arkansas Gov. Sarah Huckabee Sanders called a special session of the state Legislature to amend the state's top income tax rates and increase the homestead tax credit.

  • June 14, 2024

    Taxation With Representation: Kirkland, Arnold & Porter

    In this week's Taxation with Representation, Noble Corp. PLC buys Diamond Offshore Drilling Inc., Cognizant buys Belcan, AlphaSense raises funding to buy Tegus, and Matador Resources Co. acquires a subsidiary of the EnCap Investments portfolio company Ameredev II Parent.

  • June 13, 2024

    Staffing Hurdles Could Slow Impact Of IRS Audit Boost

    The Internal Revenue Service's intended ramping up of enforcement on wealthy people, large corporations and complex partnerships may not have a meaningful impact in the short term because of challenges in hiring and training people to do the work.

  • June 13, 2024

    NYC Dance Club's Tickets Freed From $2M In Sales Tax

    A New York City dance club isn't on the hook for a $2 million state sales tax bill on its admission charges because its techno music shows qualified as a tax-exempt live music performance, a state administrative law judge determined Thursday.

  • June 13, 2024

    Mich. Bill Seeks Income Tax Credit For Home Down Payments

    Michigan would create an income tax credit for homebuyers who purchase a single-family residence that would equal a portion of the down payment amount as part of a bill introduced in the state House of Representatives.

  • June 13, 2024

    Ohio Senate OKs Requiring Tax Payments For Property Splits

    Ohio would require delinquent property taxes to be paid before a real parcel was subdivided or transferred and would prohibit tax-delinquent property owners from buying tax-foreclosed property under a bill passed by the state Senate.

  • June 13, 2024

    NY Babysitter Can Get Earned Income Tax Credits, ALJ Rules

    A New York woman who was paid cash for babysitting was able to prove she was entitled to the state's and New York City's earned income tax credits, an administrative law judge said in a determination released Thursday. 

  • June 13, 2024

    Mo. City Tax Credit Suit Tossed Over Federal Jurisdiction

    A federal judge dismissed a Kansas City, Missouri, resident's claims that the city unconstitutionally refused to credit his state income taxes paid to Kansas against his city earnings tax liabilities, ruling that a federal law barred the case from being lodged in federal court.

Expert Analysis

  • How Clients May Use AI To Monitor Attorneys

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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

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