State & Local
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March 10, 2025
Colo. Proposal Seeks Taxpayer Votes On New State Fees
Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.
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March 10, 2025
Tax Pro Rejoins Norton Rose From Reed Smith In Houston
Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.
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March 10, 2025
Colo. House OKs County Lodging Tax Rate Increases
Colorado would increase the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.
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March 10, 2025
Colo. Court Affirms Property Tax Valuation For Partial Build
A partly built commercial building in Colorado was properly valued by a county board of equalization, as the state doesn't have an exemption for partial builds, a state appeals court ruled.
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March 10, 2025
Idaho Cuts Flat Income Tax Rate For Individuals, Corporations
Idaho lowered its flat income tax rate for individuals and corporations under a bill signed by the governor.
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March 10, 2025
Colo. Senate Panel OKs Suspending Interim Tax Committees
Colorado will suspend activities of several 2025 interim committees, including two related to taxation, under legislation approved unanimously by a state Senate panel.
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March 07, 2025
Grand Rapids Moves Social Equity Fee Dispute To Fed. Court
The city of Grand Rapids, Michigan, is looking to push into federal court a state lawsuit filed by cannabis companies looking to upend the fees, fines and residency requirements of the municipality's social equity program, arguing Friday that their claims all touch on federal issues.
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March 07, 2025
SD Lawmakers Request Study Of Tax Relief For Homeowners
South Dakota instructed its Legislative Research Council to review the state's property tax policies and identify ways to provide property tax relief to homeowners under a concurrent resolution approved by state lawmakers.
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March 07, 2025
Utah Court Affirms Walmart's Collective $52M Property Value
A trio of Utah-based Walmart retail properties were correctly assessed at a collective $52 million for property tax, a Utah appeals court said, finding that a lower court didn't make any errors when valuing the three properties.
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March 07, 2025
FTA Eyes Key Guidelines For Tax Agencies On AI Use
A white paper on generative artificial intelligence that the Federation of Tax Administrators is slated to release this year could provide state and local tax agencies with key guidelines on how to approach incorporating the tools into their tax administration practices.
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March 07, 2025
Ohio Auditor Unlawfully Filed Complaint Over District's Value
An Ohio county auditor unlawfully filed a complaint to change the assessed value of properties owned by a water conservancy district, and the county's board of revision didn't have the jurisdiction to rule, the state Board of Tax Appeals ruled.
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March 07, 2025
Kan. House Approves Limits On Property Tax
Kansas would limit the taxable valuation of real property and would create a property tax funding limit through protest petition under two measures passed in the House of Representatives on Friday.
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March 07, 2025
Md. Panel Wants More Info On Digital Ad Tax Appeal Bill
A proposal for an administrative appeals process for Maryland's digital advertising tax hit a delay Friday as a legislative panel asked how the measure would affect several ongoing court cases concerning the tax.
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March 07, 2025
Kansas Tax Collection Through Feb. Beat Estimates By $216M
Kansas' tax collection from July through February outpaced forecasts by $216 million, according to a report from the state's Division of the Budget.
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March 07, 2025
DC To Require Federal Returns From Wealthier Taxpayers
The District of Columbia will require individual and corporate taxpayers exceeding certain income thresholds to submit copies of their federal income tax returns along with their district returns, according to the district's Office of Tax and Revenue.
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March 07, 2025
SD General Fund Revenues Through Feb. Up $2M
South Dakota's general fund revenue from July through February beat estimates by nearly $2.2 million, according to a report by the state Bureau of Finance and Management.
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March 07, 2025
Taxation With Representation: Kirkland, Wachtell, Skadden
In this week's Taxation With Representation, Walgreens Boots Alliance goes private via a deal with Sycamore Partners, Honeywell buys Sundyne from Warburg Pincus, and Jazz Pharmaceuticals acquires Chimerix.
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March 07, 2025
Colo. Panel OKs Tax Credit To Woo Sundance Festival
Colorado would provide up to $34 million in tax credits to attract the Sundance Film Festival to the state under a legislative package approved by a state House of Representatives committee Friday.
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March 07, 2025
Minn. Bill Seeks To Subtract OT, Tips, Bonuses From Income
Minnesota would allow taxpayers to subtract the amount of overtime pay, tips and bonuses earned from their gross income under a bill introduced in the state Senate.
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March 07, 2025
Minn. Bills Seek Sales Tax Break For Home Construction
Construction materials for single-family and multifamily homes for first-time homebuyers would be exempt from some Minnesota sales and use taxes under legislation introduced in the state Senate.
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March 07, 2025
Minn. House Bill Seeks New Top Tax Bracket For High Earners
Minnesota would create a new top income tax bracket and adjust its existing tax brackets upward to reduce rates for other taxpayers under legislation introduced in the state House of Representatives.
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March 07, 2025
How A Showcase Prosecution Collapsed For New Jersey's AG
New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.
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March 06, 2025
Mich. Republicans Seek Lasting Automatic Income Tax Cuts
Michigan House Republicans introduced a bill that would lower the state income tax to the level it was in 2023, following a legal fight after the tax previously had been reduced to comply with a law that triggers a rate cut when revenue collections reach a threshold.
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March 06, 2025
Wyoming Creates Partial Property Tax Break For Homeowners
Wyoming established a tax exemption for a portion of homeowners' properties under a bill signed by the governor.
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March 06, 2025
Minn. Panel OKs Sales Tax Break For Broadband Gear
Minnesota would modify its sales tax exemption for pay television and telecommunications machinery and equipment so that internet equipment would also be eligible for the break under legislation advanced by a House of Representatives panel.
Expert Analysis
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The Pop Culture Docket: Judge Djerassi On Super Bowl 52
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.
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Envy, Regressivity And Other Sins: SALT In Review
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.
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Employee Experience Strategy Can Boost Law Firm Success
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.
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6 Practice Pointers For Pro Bono Immigration Practice
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.
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Lessons From Country Singer's Personal Service Saga
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.
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7 E-Discovery Predictions For 2024 And Beyond
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.
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Other Views On Administration And Land Tax: SALT In Review
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.
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5 Litigation Funding Trends To Note In 2024
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.
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4 Legal Ethics Considerations For The New Year
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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What The Law Firm Of The Future Will Look Like
As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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4 PR Pointers When Your Case Is In The News
Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.
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10 Considerations For Litigating A New York Tax Case
While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.