State & Local

  • June 18, 2024

    Kan. Legislators OK Fewer Tax Brackets, Rate Reductions

    Kansas would go from three to two income tax brackets, exempt Social Security income from tax and reduce the bank privilege tax under a compromise omnibus bill passed by the Legislature on Tuesday.

  • June 18, 2024

    Ky. Church's Tax Protest Must Go Through Local Board

    A Kentucky church must work through its property tax appeal with a local review board before the courts can review the issue, a state appeals court said, upholding a lower court ruling.

  • June 18, 2024

    Missouri Atty's Departure Dooms 2 Sales Tax Protests

    The Missouri Court of Appeals denied two businesses' attempts to revive their sales tax protests Tuesday, saying the state Administrative Hearing Commission correctly dismissed the cases for failure to file status reports after the companies' attorney didn't provide notice that she had changed firms.

  • June 18, 2024

    Ariz. Developer Stuck With $467K Bill For City's Builder Tax

    An Arizona developer who built 22 homes qualifies as an "owner-builder" for purposes of Phoenix's speculative builder tax and is liable for $467,000 in tax, interest and penalties, the state's tax court said.

  • June 18, 2024

    Va. General Revenue Through May Beats Last Year By $1.48B

    Virginia general revenue collection from July through May was $1.48 billion higher than in the same period last fiscal year, according to the state Department of Accounts.

  • 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

    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

    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

    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. 

Featured Stories

  • The Tax Angle: More GOP TCJA Teams, Nonprofit Hospitals

    Stephen K. Cooper

    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.

  • Staffing Hurdles Could Slow Impact Of IRS Audit Boost

    David van den Berg

    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.

  • Digital Taxes May Take Hold Regardless Of Treaty Signing

    Natalie Olivo

    An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.

Expert Analysis

  • Firms Must Rethink How They Train New Lawyers In AI Age

    Author Photo

    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

    Author Photo

    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

    Author Photo

    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

    Author Photo

    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

    Author Photo

    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

    Author Photo

    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

    Author Photo

    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

    Author Photo

    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

    Author Photo

    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

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

    Author Photo

    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?

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.