State & Local

  • May 02, 2024

    W.Va. Revenues $637M Over Budget Forecast

    West Virginia's general fund collections from July through April were $637.4 million ahead of budget estimates, according to the state budget office.

  • May 02, 2024

    Mont. Revenue Through April Sinks $263M, Dept. Says

    Montana general fund revenue from July through April was down $263 million from the same period last year, the state Department of Revenue said.

  • May 02, 2024

    Colo. House OKs MTC Method For Corp. Tax Reporting

    Colorado would change its method for determining the makeup of a combined corporate group to conform with other states and Multistate Tax Commission standards under legislation approved by the state House that also expands income tax credits.

  • May 02, 2024

    Colo. Lawmakers OK Lodging Tax Simplification Study

    Colorado would look at ways to simplify administration of its local lodging taxes under legislation approved Thursday by the state Senate.

  • May 02, 2024

    Former Mich. Speaker, Wife Arraigned On Embezzling Charges

    A former speaker of the Michigan House of Representatives and his wife pled not guilty on Thursday to multiple financial crimes and received the judge's blessing to travel out of state to attend the Kentucky Derby, in their first court appearance since the charges were announced.  

  • May 01, 2024

    T-Mobile Gets Tax Reimbursement Suit Tossed For Good

    T-Mobile has convinced a New Jersey federal court to toss for good a suit brought by a middleman seeking to collect tax reimbursements the mobile behemoth had supposedly promised a landlord after it didn't fix the deficiencies in its suit the third go round.

  • May 01, 2024

    Senate Dems Reintroduce Bill To Tax And Regulate Cannabis

    Senate Democrats on Wednesday reintroduced a cannabis legalization bill that would remove the drug entirely from the ambit of the Controlled Substances Act and impose a tax-and-regulate scheme akin to what is currently in place for alcohol and tobacco.

  • May 01, 2024

    Colo. House OKs Tax Credits For Middle-Income Housing

    The Colorado House approved a pilot program Wednesday to provide a tax credit to developers of housing aimed at middle-income residents

  • May 01, 2024

    Mont. Tax Dept. Floats Updated Regs For Water's-Edge Filers

    Montana would carry out recently enacted legislation that eliminated a requirement for a so-called water's-edge return to include income and apportionment factors from corporate affiliates incorporated in a now-defunct list of tax havens under regulatory updates proposed by the state Department of Revenue.

  • May 01, 2024

    RI Corp. Not Entitled To Untimely Refund, Division Rules

    A corporation doing business in Rhode Island is not entitled to a refund of sales tax overpayment despite signing a statute of limitations waiver during an audit, the state Division of Taxation ruled. 

  • May 01, 2024

    Collecting, Not Paying May Mean Penalties In MTC Program

    The Multistate Tax Commission will make clear that a taxpayer that has collected but not remitted certain taxes during a grace period for liability will likely forfeit at least part of the grace period, an official said Wednesday.

  • May 01, 2024

    Miss. Narrows Tax Break For Entities That Support Colleges

    Tax exemptions for Mississippi nonprofit foundations that support colleges will only be provided to properties that are exclusively used to benefit the schools under a bill signed by the governor.

  • May 01, 2024

    Ala. Extends Deadline For 2023 Pass-Through Entity Election

    The Alabama Department of Revenue announced Wednesday that it has extended the due date for pass-through entities to file the election to be taxed as such in 2023.

  • May 01, 2024

    Colo. House OKs Boost To Affordable Housing Tax Credit

    Colorado would increase the funds available for the state's affordable housing tax credits for six years under legislation approved Wednesday by the state House of Representatives.

  • May 01, 2024

    Miss. To Provide Tax Break For Aircraft Used In Commerce

    Mississippi will provide a sales tax exemption for the sale, lease or transfer of aircraft to certified common carriers for the transport of people or property in interstate, intrastate and foreign commerce under a bill signed by the governor.

  • May 01, 2024

    Kan. Legislature OKs New Version Of Tax Omnibus

    Kansas would restructure its income tax brackets and make other changes under another attempt at a compromise tax omnibus bill passed by the state Legislature, but the governor will likely veto it.

  • May 01, 2024

    Colo. Senate OKs Sports Betting Tax Revenue Ballot Measure

    Colorado voters would be asked whether to allow the state to retain and spend certain sports betting tax revenue rather than refunding it to casinos under legislation approved by the state Senate on Wednesday.

  • May 01, 2024

    Colo. Senate Bill Seeks Income Tax Cut, Refund Changes

    Colorado would lower its flat income tax rate for the current tax year and reduce the rate in upcoming years based on surplus revenues under legislation introduced in the state Senate.

  • May 01, 2024

    Colo. House OKs $650M Child Income Tax Credit

    Colorado would create income tax credits for people with children that could total more than $650 million annually under legislation passed Wednesday by the state House of Representatives.

  • May 01, 2024

    NY Senate Bill Aims To Allow Tax Break For Commuting Costs

    Workers for New York businesses could use pretax dollars from their compensation to pay for commuting expenses, including the costs for renting bicycles and carpooling, under a bill introduced Wednesday in the state Senate.

  • May 01, 2024

    Colo. House OKs Quantum Tech Investment Tax Credits

    Colorado would create a pair of tax credits to promote investment in quantum technology development facilities, available only to entities receiving certain federal grants, under legislation passed by the state House of Representatives.

  • May 01, 2024

    Tax Credit Transfer Regs Show IRS Caution In Rulemaking

    The IRS and Treasury's final rules on the sale and transfer of green energy credits maintained a strict reading of the statute while making few changes, a sign of caution by regulators amid judicial scrutiny of the government's rulemaking authority.

  • April 30, 2024

    TracFone Must Pay Wash. City's Utility Tax

    Prepaid phone businesses are utilities and can be taxed as such under Washington state law, according to a state appeals court that had been posed such a question as part of a dispute between TracFone and a Seattle suburb.

  • April 30, 2024

    Taxing Business Inputs Still Vexes MTC Digital Work Group

    A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products continues to struggle with how to advise states on taxing business-to-business transactions associated with such projects, state officials said Tuesday.

  • April 30, 2024

    Colo. Beats Challenge To Fees In Transportation Funding Law

    A conservative group has not shown that fees passed in a 2021 transportation funding package in Colorado exceeded the legislature's taxing authority, a state judge said, throwing out the group's challenge to the fees.

Expert Analysis

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

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