State & Local
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May 14, 2025
Minn. School Can Skip Accrediting For Tax Break, Court Says
A Minnesota school seeking a property tax exemption as an educational entity is not required to show accreditation by an outside organization to qualify for the break, the state tax court said.
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May 13, 2025
Pa. Court Debates RGGI Membership Without Lawmakers' Nod
The Pennsylvania Supreme Court on Tuesday weighed if a law empowering the state's environmental regulator equated to securing legislative approval to join a multistate Regional Greenhouse Gas Initiative, with the state justices noting Pennsylvania is the only member to join without lawmakers' blessing.
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May 13, 2025
House Panel Clears $3.8T Extension of 2017 Tax Overhaul Law
The House Ways and Means Committee voted along party lines early Wednesday to approve a $3.8 trillion tax bill that would make permanent many of the tax cuts for businesses and individuals enacted in President Donald Trump's first term.
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May 13, 2025
CarMax Says SC Failed To Justify Apportionment Change
South Carolina's tax agency did not prove that CarMax used intercompany transactions to distort an entity's business activity and its state tax burden, the company told an appeals court, arguing that the state was wrong to make CarMax use an alternative apportionment method.
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May 13, 2025
Ohio Justices Pan Denial Of Tax Break For Farm Vehicle
Several Ohio Supreme Court justices sounded critical Tuesday of the state tax agency's argument that a timber farming business owed use tax on its purchase of a Mercedes-Benz vehicle that the owner testified was mostly used to help workers treat the land.
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May 13, 2025
Minn. Sens. Advance Social Media Tax, Ditch Film Credit Cut
A Minnesota tax package that includes a proposed excise tax on social media data collection is headed to the full state Senate for consideration after a committee removed a provision Tuesday聽that would have cut the state's film production tax credit.
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May 13, 2025
Pa. Sens. Reject Bill To Legalize Pot Through State-Run Shops
A Pennsylvania Senate committee on Tuesday voted to reject a bill to legalize adult-use marijuana and regulate its sale via state-run stores.
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May 13, 2025
Pot Dispensary Asks Mo. High Court To Block County Taxes
In incorporated areas of Missouri counties, a municipality's imposition of a 3% sales tax on adult-use cannabis supersedes a county's ability to impose its own additional聽tax, a dispensary told the Missouri Supreme Court during oral arguments Tuesday.
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May 13, 2025
Ala. Will Lower State Sales And Use Tax Rate On Groceries
Alabama will lower the state sales and use tax rate on groceries from 3% to 2% starting next fiscal year under a bill signed by the governor.
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May 13, 2025
Ariz. County Will Ask Voters To Extend Local Jail Tax 20 Years
Maricopa County, Arizona, will ask voters to extend the existing 0.2% jail facilities excise tax for 20 years with the approval of a countywide ballot measure under a bill signed by the governor.
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May 13, 2025
La. April Revenues Drop $169M From Last Year
Louisiana general revenue collection in April trailed last year by $169 million, according to a report by the state Department of Revenue.
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May 13, 2025
Idaho Revenues Through April Down $55M From Forecasts
Idaho's general fund revenue collection from July through April trailed estimates by $55 million, the state Division of Financial Management reported.
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May 13, 2025
Minn. Revenue Tops Forecast By $391M In April
Minnesota general fund revenue in April exceeded an estimate by $391 million, the state Department of Management and Budget reported.
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May 13, 2025
Ore. Panel OKs State Tax Court's Standing For Associations
Oregon associations and other organizations, in addition to aggrieved individuals and businesses, could seek relief in the state tax court under legislation approved by a Senate panel.
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May 13, 2025
Ala. To Exempt Menstrual Products, Diapers From Sales Tax
Alabama will exempt menstrual products, maternity clothing, diapers and baby supplies from state sales and use tax under a bill signed by the governor.
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May 12, 2025
Feds Say Tribal Tariff Dispute Must Stay In US Trade Court
The U.S. Department of Homeland Security is fighting Montana tribal members' attempt to stop the transfer of their lawsuit challenging President Donald Trump's Canada tariff orders from federal court to the U.S. Court of International Trade, saying the CIT has exclusive jurisdiction over the case.
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May 12, 2025
Texas Voters To Decide On Prohibiting Tax On Capital Gains
Texas voters will decide if the state should create a constitutional amendment barring taxes on individuals' realized or unrealized capital gains under a resolution approved by state lawmakers.
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May 12, 2025
Gunster Tax Ace Jumps To Spencer Fane In Tampa
Spencer Fane LLP announced Monday that it has bolstered its tax, trusts and estates practice group in Tampa with the addition of a former Gunster shareholder.
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May 12, 2025
Ga. General Fund Receipts Through April Up $312M
Georgia's total general fund receipts from July through April beat last year's total for the same period by $312 million, according to a report from the governor's office released Monday.
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May 12, 2025
GOP Floats $30,000 SALT Cap, Renewed R&D Credit
House Ways and Means Republicans proposed a $30,000 state and local tax deduction cap and a renewed research and development credit in updated legislation to extend their 2017 tax overhaul law, which the committee plans to consider Tuesday.
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May 12, 2025
Biz Groups Back Bill To Expand FDII Tax Benefits
A coalition of business lobbying groups has thrown its weight behind proposed legislation that would expand tax breaks for domestically held intellectual property, saying the changes would build on the goals of the 2017 federal tax overhaul.
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May 12, 2025
Ind. Revenue Through April Falls $51M Short Of Estimate
Indiana's general fund revenue from July through April underperformed an estimate by $51 million, according to a report by the state Budget Agency.
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May 12, 2025
Calif. Total Receipts Through April Beat Forecasts By $5.6B
California's total receipts from July through April outpaced forecasts by $5.6 billion, according to a report by the State Controller's Office.
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May 12, 2025
Arizona Creates Process To Identify Unclaimed Digital Assets
Arizona established a process and criteria for determining if digital assets may be deemed abandoned property that must be delivered to the state as part of a bill signed by Gov. Katie Hobbs.
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May 09, 2025
Ariz. Cities Required To Give Notice For Local Tax Ordinances
Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes must notify businesses before the proposed ordinance is approved or rejected, under a bill signed by Gov. Katie Hobbs.
Expert Analysis
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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鈥檚 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 Law Firm Frontiers
BigLaw 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 Law.
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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 Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they鈥檒l 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.
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Think Like A Lawyer: Always Be Closing
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 鈥 and in fact, rehashing it all may test jurors鈥 patience 鈥 so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
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.
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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 Lawyer
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.