State & Local
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April 30, 2025
Tribes Join Push For High Court To Review Ariz. Tax On Plant
Arizona misinterpreted federal law and threatened the sovereignty of a Native American tribe with its taxation of a natural-gas-powered plant that sits on a reservation, the tribe told the U.S. Supreme Court in a brief Wednesday.
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April 30, 2025
Sheppard Mullin Brings On Kirkland Tax Ace In Houston
Sheppard Mullin Richter & Hampton LLP announced Wednesday that it expanded its tax, employee benefits and trusts and estates practice with a new partner most recently with Kirkland & Ellis LLP.
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April 30, 2025
NY Sales Tax Applies To Co.'s Document Services, ALJ Rules
New York state sales tax applies to a Utah company's sales of document management products because the products are considered prewritten software, a New York administrative law judge ruled Wednesday.
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April 30, 2025
Texas Voters To Decide On Financial Transactions Tax Ban
Texas voters will decide whether to prevent the state from taxing securities transactions under a joint resolution passed by the state Senate.
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April 30, 2025
Fried Frank Taps Sidley's UK Tax Head
The former head of Sidley Austin LLP's U.K. tax practice has joined Fried Frank Harris Shriver & Jacobson LLP's London office, where he will advise on U.K. and international tax structuring, the firm announced.
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April 30, 2025
Mont. To Cut Top Individual Income Tax Rate, Adjust Brackets
Montana will lower its top individual income tax rate, adjust tax brackets so that more income is subject to a lower tax rate and double the state's earned income tax credit under a bill signed by the governor.
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April 30, 2025
Texas House OKs Ballot Question On Banning Inheritance Tax
Texas would have voters decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a resolution passed by the state House of Representatives.
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April 30, 2025
Colo. House OKs Extending Advanced Industry Tax Credit
Colorado's tax credit for investment in certain advanced industries would extend for five years beyond its current sunset under legislation approved Wednesday by the state House of Representatives.
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April 30, 2025
Mich. Revenues Through March Surge $466M From Last Year
Michigan's general revenue collection from October through March exceeded the same period in the previous year by $466 million, according to a report by the state Budget Office released Wednesday.
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April 30, 2025
NJ Panel Declines To Revive Tobacco Co.'s Tax Refund Claim
A tobacco company cannot revive its claim for a tax refund, a New Jersey appeals court found,聽agreeing with the state's tax court that 2020 amendments to a regulation limiting a royalty add-back deduction must be applied retroactively.
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April 30, 2025
Bipartisan House Members Pitch Expanded Paid Family Leave
A bipartisan group of House lawmakers unveiled legislation Wednesday that they said would expand access to paid family leave by incentivizing states to establish their own programs and facilitating the exchange of information between state and federal officials.
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April 29, 2025
MTC Digital Work Group Backs Tax Pact's Bundling Rules
The Streamlined Sales Tax Governing Board's model for how to tax products sold in a bundle generally works well and more states should consider it, a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Tuesday.
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April 29, 2025
MTC Group Finalizing Work On Sourcing Partners' Payments
The Multistate Tax Commission group working on the state taxation of partnerships said Tuesday it is preparing for the final stages of one of its major fields of research, the state sourcing of partnership income.
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April 29, 2025
New MTC Form Would Assure Sellers On Sales Tax Collection
Fifteen states have so far approved, on an optional basis, a new form that a marketplace facilitator can use to certify to its marketplace sellers that it will be taking over the collection and remittance of sales tax, relieving the sellers of that responsibility, a Multistate Tax Commission official said Tuesday.
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April 29, 2025
NY Court Upholds PL 86-272 Regulations, Bars Retroactivity
A New York rule allowing state taxation of nonsolicitation business activities over the internet isn't barred by a federal law providing limited protections against state income tax, but the rule cannot apply retroactively, a state Supreme Court ruled.
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April 29, 2025
MTC Group To Weigh Updating Airline, Broadcaster Tax Rules
A Multistate Tax Commission committee gave the green light Tuesday for a work group to consider ways to revise the intergovernmental agency's decades-old sourcing regulations for airlines and broadcasting companies to account for how they generate income from current business practices.
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April 29, 2025
Hochul, Legislators Agree On Budget With Small-Biz Tax Cuts
New York Gov. Kathy Hochul and lawmakers agreed on a budget plan with payroll mobility tax relief for small businesses and a $1 billion tax cut for middle- and low-income residents, the governor said, despite critics saying the plan leaves the state exposed to federal cuts.
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April 29, 2025
Kansas To Require Single Sales Factor For Multistate Cos.
Kansas will require multistate corporations to switch from the three-factor apportionment method for income聽to a single-sales-factor apportionment method and to market-based sourcing of receipts under a bill signed by the governor.
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April 29, 2025
Kan. Creates Sales Tax Exemption For Data Center Developers
Kansas established a sales tax exemption for businesses that build and make purchases for the development of data centers in the state under a bill signed by the governor.
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April 28, 2025
Court Urged To Reconsider Jurisdiction In Tribal Tariff Row
Blackfeet Nation members are asking a Montana federal judge to reconsider an order to transfer their challenge against President Donald Trump's tariffs on imports from Canada and abroad to the U.S. Court of International Trade, saying the decision is based on the constitutional question of the Indian commerce clause.
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April 28, 2025
Mich. Justices Won't Hear Cos.' Bid To Adjust Asset Basis
Michigan's highest court declined Monday聽to review an appeals court's decision that two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities.
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April 28, 2025
Colo. House OKs Tax Break For Employee-Owned Businesses
Colorado would offer a $1 million state tax deduction and other tax benefits for conversions of businesses into worker-owned cooperatives under a bill approved Monday by the state House of Representatives.
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April 28, 2025
Reds, Bengals Stadiums' Land Tax Upheld By Ohio Board
The land on which the stadiums for the Cincinnati Bengals and Cincinnati Reds reside are subject to property tax, but parking facilities near the sports complexes are tax-exempt because they are used for public purposes, the Ohio Board of Tax Appeals ruled.
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April 28, 2025
Maine Revenue Surpasses Forecast By $8M Through March
Maine's general revenue collection from July through March outperformed a forecast by $8 million, according to a report by the state聽Department of Administrative and Financial Services.
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April 28, 2025
Mo. Proposed Rule Outlines SALT Cap Workaround
The Missouri Department of Revenue would聽carry out a law that allows members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a proposed regulation.
Expert Analysis
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California鈥檚 next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won鈥檛 earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint 鈥 seeking both their clients鈥 interests and those of the court 鈥 instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the 鈥済reat resignation,鈥 in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a 鈥済reat restoration,鈥 adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
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.
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Fishing Makes Me A Better 麻豆传媒yer
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鈥嬧嬧嬧嬧嬧嬧 at聽Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys鈥 early training and broader societal stereotypes 鈥 but developing one鈥檚 emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef 鈥 seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat 鈥 thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
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.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
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.
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Looking South With A Smile: SALT In Review
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.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From 鈥淭he Giving Tree鈥 to 鈥淲here the Wild Things Are,鈥 most children鈥檚 books are easy to remember because they use simple words and numbers to tell stories with a human impact 鈥 a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.