State & Local
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May 08, 2025
Ind. Allows Credit For Taxes Paid On Behalf Of Pass-Throughs
Indiana authorized electing pass-through entities to claim a credit for taxes paid on their behalf under a bill signed by the governor.
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May 08, 2025
Ore. Tax Court Says Extra Out-Of-State Credit Properly Denied
A couple who are part-time residents in Oregon had an additional amount of out-of-state tax credits they claimed for tax paid in Wisconsin properly denied, the Oregon Tax Court ruled.
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May 08, 2025
Ohio Tax Board Limits Public Access To Hearings, Recordings
The Ohio Board of Tax Appeals carved out an exception to its rule that all hearings are open to the public and barred individuals from recording hearings under adopted regulatory amendments.
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May 08, 2025
Colo. TABOR Suit Plan Dies As Legislative Session Ends
A legislative resolution to force a suit to determine the constitutionality of Colorado's Taxpayers Bill of Rights fell short as the state's General Assembly adjourned without bringing the measure to a vote in the state House of Representatives.
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May 08, 2025
NY Man Not On Hook For Coffee Shop's Taxes
A New York man was misrepresented as a coffee shop's treasurer on its tax forms and is not responsible for the shop's sales and use tax liability, a state administrative law judge ruled in a determination released Thursday.
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May 08, 2025
Minn. Senate Panel OKs Package With Social Media Data Tax
Minnesota would impose an excise tax on data collection by social media companies, along with other tax increases and policy changes, under legislation approved Thursday by a Senate committee.
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May 08, 2025
NY Man Cleared From Co.'s Sales Tax, Due To Incarceration
A New York man is not liable for a company's sales and use tax because he was incarcerated at the time that the documents showing he was the responsible party were filled out, a state administrative law judge said in a determination released Thursday.
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May 08, 2025
Colo. Âé¶¹´«Ã½makers OK End To Deduction For Free Sports Bets
Colorado would reduce, then end, its deduction for sports betting operators for free bets placed by players under a bill sent to the governor.Â
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May 08, 2025
Mo. General Revenue Through April Down $88M
Missouri's general fund revenue from July through April fell $88 million compared with the same period last fiscal year, according to the state Department of Revenue.
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May 08, 2025
NH Revenues $42M Lower Than Projected
New Hampshire's total revenue receipts from July through April were $42 million weaker than expected, according to a report by the state Department of Administrative Services.
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May 08, 2025
Ala. Legislature OKs Remote Worker Tax Exemption
Alabama would exempt certain workers who spend 30 days or less per year performing their duties in the state from income tax under a bill sent to the governor.Â
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May 08, 2025
Kansas Tax Collection Through April Up $20M From Estimates
Kansas' tax collection from July through April beat estimates by nearly $20 million but lagged behind last year's total, according to a report by the state Division of the Budget.
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May 08, 2025
Ala. Legislature OKs TCJA Research Expense Decoupling
Alabama would decouple from the Tax Cuts and Jobs Act by allowing research expenses to be deducted from a taxpayer's income under a bill sent to the governor.Â
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May 08, 2025
Tenn. Hotel Operators To Stop Collecting Tax After 30 Days
Tennessee will require hotel operators to stop collecting occupancy taxes from people who stay for more than 30 days under a bill signed by the governor.
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May 07, 2025
Colo. Âé¶¹´«Ã½makers OK Keeping Taxes On Overtime
Overtime income would remain subject to Colorado state income tax even if exempted at the federal level under legislation passed Wednesday by lawmakers that also limits the state's enterprise zone tax credit and makes other tax changes.
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May 07, 2025
Ind. Delays Quantum Tech Tax Break, Starts Amnesty Program
Indiana delayed the start of its sales and use tax exemption for quantum computing projects and will establish a tax amnesty program under a budget bill signed by the state's governor.
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May 07, 2025
Minn. Biz Groups Pan Social Media Tax In Senate Omnibus Bill
Minnesota business groups on Wednesday criticized tax hikes in an omnibus bill floated by a state Senate panel, including a tax on data collection by large social media companies that could raise $334 million.
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May 07, 2025
NY Eyes Injunction Against Feds In Congestion Price Fight
New York transportation agencies have asked a federal judge to block the U.S. Department of Transportation from following through on its threat to withhold federal funding for Manhattan roadway projects if the Empire State doesn't halt congestion pricing.
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May 07, 2025
Mo. Âé¶¹´«Ã½makers OK Capital Gains, Sales Tax Exemptions
Missouri would create a capital gains tax exemption, as well as sales tax exemptions for broadband equipment, diapers and feminine hygiene products, under a bill the state House gave final legislative approval to Wednesday.
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May 07, 2025
Iowa Requires Mandated E-Filers To File Electronically
Iowa will not consider sales and use tax filings valid if a mandated electronic filer does not file electronically, under a bill signed by the governor.
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May 07, 2025
La. House OKs Plan To Let Parishes Scrap Inventory Taxes
Louisiana's House of Representatives approved a constitutional amendment that would offer voters a second chance to allow local governments to eliminate inventory taxes, following a March defeat at the polls of a broader tax measure that included a similar proposal.
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May 07, 2025
Ala. Restricts Extensions Of Tax Exemptions To Localities
Alabama sales and use tax exemptions don't apply to county and municipality sales tax rates unless certain requirements are met under a bill signed by the governor.
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May 07, 2025
Iowa General Fund Receipts Through April Down $529M
Iowa's total receipts from July through April lagged $529 million behind collections from the same period in the previous year, according to a report by the state Department of Management.
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May 07, 2025
Mass. Tax Revenue Through April Up $1.9B From Estimate
Massachusetts general revenue collection from July through April exceeded budget forecasts by $1.9 billion, according to a report by the state Department of Revenue.
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May 07, 2025
Arizona Extends Forest Gear Sales Tax Break
Arizona is extending its sales and use tax exemption for purchases of certain equipment by participants in a state forestry effort for two years under legislation signed by Gov. Katie Hobbs.
Expert Analysis
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How To Clean Up Your Generative AI-Produced Legal Drafts
As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.
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A Tale Of 2 Trump Cases: The Rule Of Âé¶¹´«Ã½ Is A Live Issue
The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.
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Industry Self-Regulation Will Shine Post-Chevron
The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.
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3 Ways Agencies Will Keep Making Âé¶¹´«Ã½ After Chevron
The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.
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Atty Well-Being Efforts Ignore Root Causes Of The Problem
The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.
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Less Power To The People: SALT In Review
Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Unpacking The Circuit Split Over A Federal Atty Fee Rule
Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.
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6 Tips For Maximizing After-Tax Returns In Private M&A Deals
With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.
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After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1
The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.
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Recruitment Trends In Emerging Âé¶¹´«Ã½ Firm Frontiers
BigÂé¶¹´«Ã½ firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Âé¶¹´«Ã½.
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Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
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How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.
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Firms Must Rethink How They Train New Âé¶¹´«Ã½yers In AI Age
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.