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State & Local

  • April 25, 2025

    Taxation With Representation: Dechert, Brown Rudnick

    In this week's Taxation With Representation, Boeing sells parts of its digital aviation solutions business to Thoma Bravo, Baker Tilly and Moss Adams join forces, Mobico sells its U.S. school bus business to I Squared Capital, and Apollo commits to a joint venture with Bullrock Energy Ventures.

  • April 24, 2025

    Tax Bills To Watch As Wash. Âé¶¹´«Ã½makers Wind Down For Year

    Washington state lawmakers, facing a Sunday deadline to wrap up their work for the year, are rushing to get several tax bills to the finish line with the potential to significantly change policy in the state. Here, Âé¶¹´«Ã½360 looks at key tax bills before the Legislature in the final days of its session.

  • April 24, 2025

    Md. Extends Tax Exemption To All Housing Agency Nonprofits

    Maryland expanded a tax exemption for property owned by nonprofit entities created by public housing authorities in certain jurisdictions to include all such entities in the state under a bill signed by the governor.

  • April 24, 2025

    Md. To Allow Baltimore Tax Hike On Vacant Nonprofit Property

    Baltimore will be able to impose a special property tax rate on nonprofit owned properties that have gone untouched for at least five years under a bill signed by the Maryland governor. 

  • April 24, 2025

    Md. To Allow Counties To Negotiate Payments With Broadband

    Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.

  • April 24, 2025

    Md. Authorizes Property Tax Breaks For Affordable Housing

    Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.

  • April 24, 2025

    RI Bill Seeks Tax On Commercial Property Sales Over $1.5M

    Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.

  • April 24, 2025

    Minn. Gov. Renews Pitch For HMO Tax Hike, Sales Tax Change

    Minnesota Gov. Tim Walz repeated his call for a tax increase on health maintenance organizations and changes to the state sales tax in his annual address to state lawmakers, echoing policies floated in his initial budget proposal in January.

  • April 24, 2025

    Ohio House Bill Seeks Tax Credits For Fixing, Training Dogs

    Ohio would offer an income tax credit for the cost for dog owners of spaying or neutering their pets or enrolling them in training courses under legislation in the state House.

  • April 24, 2025

    Md. Expands Property Tax Breaks For Child Care Facilities

    Maryland expanded a property tax exemption to large family child care homes and increased its maximum annual property tax credit amount for child care facilities under bills signed by the governor.

  • April 24, 2025

    Ohio Senate Bill Would Increase Mining Severance Tax Rates

    Ohio would increase severance tax rates on certain mined products under legislation introduced in the state Senate.

  • April 24, 2025

    RI House Bill Would End Boat Sales Tax Exemption

    Rhode Island would get rid of its sales and use tax exemption for boat sales under a bill introduced in the state House of Representatives.

  • April 24, 2025

    NY Tribunal Says Spouse Who Worked In UK Owes State Tax

    A man who worked in London during an unofficial separation from his New York-based spouse qualified as a New York resident for income tax purposes, the state's Tax Appeals Tribunal said in an opinion released Thursday.

  • April 24, 2025

    ND General Revenue Misses Estimate By $10M

    North Dakota's general revenue collection from July 2023 to March underperformed a forecast by roughly $10 million, according to a report by the state Legislative Council.

  • April 23, 2025

    NY, 11 Other States Sue Trump Administration To Block Tariffs

    A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers

  • April 23, 2025

    Trump Says 145% Tariffs On China Will Fall Significantly

    The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.

  • April 23, 2025

    Ore. Race Car Driver Can't Deduct Biz Losses, Court Says

    An Oregon race car builder and driver cannot deduct $14,000 in losses related to the activity from his state taxable income because it did not qualify as a business, the state's tax court said in a ruling that also made adjustments to his income.

  • April 23, 2025

    Ariz. Bars Property Values Above Local Assessor Valuations

    Arizona barred county board rulings in property valuation disputes from exceeding the valuation determined by a local assessor under a bill signed by Gov. Katie Hobbs.

  • April 23, 2025

    Minn. Tax Court Slashes $5.5M From Warehouse Value

    A Minnesota warehouse property was overvalued by about $5.5 million, according to the state tax court, which used sales and income approaches and rounded downward to reflect its recent purchase price.

  • April 23, 2025

    La. Panel OKs Expanding Marketplace Facilitator Definition

    Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for sales and use tax purposes under a bill advanced by the state House Ways and Means Committee.

  • April 23, 2025

    Ore. Court Denies $21K Deduction For Church Donation

    An Oregon couple who made a $21,000 donation to a church cannot claim a deduction from their 2020 taxable income because they didn't obtain proper documentation to support their claim, the state tax court said.

  • April 23, 2025

    Mo. Counties, State Argue For Cannabis Tax At High Court

    A county is a local government and should be allowed to impose a 3% additional sales tax on adult-use cannabis, two counties and the Missouri revenue director told the state Supreme Court.

  • April 23, 2025

    Mich. House Bills Would Exclude Device Trade-Ins From Tax

    Michigan would exclude from sales and use tax the credit amount given to customers who trade in portable electronic devices under bills introduced in the state House of Representatives. 

  • April 23, 2025

    Conn. Net Revenue Through March Up $848 Million

    Connecticut's net general revenue collection from July through March outpaced last year's collection for the same time frame by $848 million, according to a report by the state's Department of Revenue Services.

  • April 23, 2025

    Wis. Revenues Through March Grow By $654M

    Wisconsin general revenues from July through March beat last fiscal year's collection for that period by $654 million, according to a report by the state Department of Revenue.

Expert Analysis

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Âé¶¹´«Ã½ Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Âé¶¹´«Ã½ Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigÂé¶¹´«Ã½ firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    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.

  • Envy, Regressivity And Other Sins: SALT In Review

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    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.

  • Employee Experience Strategy Can Boost Âé¶¹´«Ã½ Firm Success

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    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.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    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.

  • Lessons From Country Singer's Personal Service Saga

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    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.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    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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