News & Analysis as of

State and Local Government Tax Liability Legislative Agendas

McDermott Will & Schulte

What to know about Illinois’s 2025 amnesty programs

On May 31, 2025, the Illinois General Assembly passed House Bill 2755, which contains three amnesty programs the state estimates will substantially increase its coffers. Illinois Governor JB Pritzker signed the bill into law...more

Bradley Arant Boult Cummings LLP

Alabama Legislature Wraps Up Productive Session on Business Tax Bills

The Alabama Legislature adjourned sine die near midnight on May 14, 2025, with the final legislative meeting day bogged down with filibusters by certain senators. Fortunately, a spate of tax bills had already passed both the...more

Fox Rothschild LLP

Washington State Tax Proposal Debates: What You Need to Know

Fox Rothschild LLP on

Washington’s legislators have less than two weeks to reconcile the budget and avoid a special session. Here is a quick overview of some of the major tax proposals we’re monitoring this legislative session and a reminder for...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report – Legislative Day 22 2022

The House and Senate did get some work done on Legislative Day 22, including approval of the $1.6 billion tax refund package proposed by Governor Kemp in his State of the State address by the House (HB 1302)....more

Cozen O'Connor

LEGISLATIVE UPDATE: Proposal to Reduce Taxes Introduced in Philadelphia City Council

Cozen O'Connor on

Philadelphia City Councilmember Allan Domb introduced three bills that would lower certain business taxes in Philadelphia. The bills would make the following changes to the city’s tax structure: Councilmember Domb believes...more

Cadwalader, Wickersham & Taft LLP

The Changes Continue | February 2021 | Issue No. 21: New York Assembly-Sponsored Legislation Proposes New Tax on Mezzanine Debt...

Assembly Bill A3139 was introduced by Assembly Member Harvey Epstein on January 22, 2021. The bill is currently in committee but, if enacted, it will amend New York’s Real Property Law and Tax Law to require the recording of...more

Mintz - ML Strategies

Is Massachusetts Poised to Pass a Tax on Digital Advertising?

Mintz - ML Strategies on

Only a handful of states have sought to tax digital advertising, and the path forward is murky at best due to practical considerations, federal preemption and constitutional questions. However, there are at least 4 bills...more

Goulston & Storrs PC

New York State is Considering a (New) Tax That Would Apply to Mezzanine Loans and Preferred Equity

Goulston & Storrs PC on

A New York State legislative proposal (currently in committee review) would impose mortgage recording tax on mezzanine debt and preferred equity investments related to real property upon which a senior loan is being...more

Akerman LLP - SALT Insights

Tennessee, North Carolina’s Changing Nexus Standards – Seeking Revenue, and Reducing Economic Nexus Thresholds

On June 30, 2020, the Tennessee legislature passed SB 2932 which reduces the economic nexus sales threshold for remote sellers from $500,000 to $100,000 in the past 12-month period. It also makes the same reduction in the...more

Cozen O'Connor

Cooperative and Condominium Tax Abatement Safe from Prevailing Wage Requirement

Cozen O'Connor on

Coops and condos will not need to pay their service employees prevailing wages to keep their units eligible for the Cooperative and Condominium Tax Abatement (the abatement). The abatement reduces property taxes between 17.5...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Compass: Insights And Direction For Employers – Winter 2020

With the start of a new year, in-house counsel and human resources professionals will want to be aware of what’s on the horizon for 2020 and beyond. It’s a good time for employers to take a breath and consider what issues...more

McDermott Will & Schulte

Gross Receipts Taxes Face Policy and Legal Challenges

As the economy shifts to a digital one, we are finding that states are turning toward unconventional revenue options. One trend we’re seeing is the surprising comeback of the gross receipts tax (GRT): • Oregon’s new...more

Carlton Fields

Impact of New State Sales and Use Tax Laws on Remote Commerce

Carlton Fields on

After the reversal of long-standing precedent, more than 35 states have introduced bills or passed laws over the last year that would permit the collection of sales and use tax on remote transactions previously excluded from...more

Pierce Atwood LLP

Maine Legislature Passes Tax Conformity Legislation - Now Awaits Governor’s Signature

Pierce Atwood LLP on

In a special session, the Maine legislature passed tax conformity legislation on August 30, 2018, after having failed to pass this legislation prior to its spring adjournment. The legislation is now on the Governor’s desk...more

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