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Tax Legislation State Legislatures State Taxes

Ward and Smith, P.A.

Budget Stalemates, Helene Relief and Shrimp Trawling: The Themes that Shaped the 2025 Long Session of the NC General Assembly

Ward and Smith, P.A. on

Lawmakers successfully enacted two substantial Helene relief packages for Western North Carolina, the first in March and the second in June. However, the session’s defining theme was the growing divide between House and...more

Bradley Arant Boult Cummings LLP

Now That the One Big Beautiful Bill Act Is Law, How Will States Respond? - SALT Alert: Alabama Edition

This was a question often raised during the annual Council On State Taxation (COST)/Tax Leadership Roundtable Southeast Regional SALT Update held earlier this month at the Encompass Health headquarters in Birmingham. The...more

Vorys, Sater, Seymour and Pease LLP

Ohio Budget 2026-2027 - Sales and Use Tax Update

On June 30, 2025, Governor Mike DeWine signed Am. Sub. House Bill 96 (H.B. 96 or the Budget Bill) into law. The Budget Bill covers fiscal years 2026–2027. It includes several changes to R.C. 5739 and R.C. 5741, the Ohio...more

Eversheds Sutherland (US) LLP

Georgia’s 2025 legislative session: Tax legislation overview

During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the...more

Bradley Arant Boult Cummings LLP

Guest notebook: Bradley partners offer predictions for spring Alabama tax legislation

Each year we are asked to predict the business tax-related bills that died in the last legislative session but will likely be re-introduced in one form or another, as well as the tax issues that we expect to see addressed for...more

Bradley Arant Boult Cummings LLP

Some Unofficial Predictions for Spring 2025 Alabama Tax Legislation

Each year we are asked to predict the business tax-related bills that died in the last legislative session but will likely be re-introduced in one form or another, as well as the tax issues that we expect to see addressed for...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Highlights Recent Cases - September 2023

1. EXEMPTIONS - A. Equipment Used in Production of Crude Oil and Natural Gas: Stingray Pressure Pumping, LLC v. Harris, Slip Opinion No. 2023-Ohio-2598. Reversing the BTA, the Court determined five categories of...more

Womble Bond Dickinson

Review of 2022 Arizona Tax Highlights

Womble Bond Dickinson on

ARIZONA TO IMPLEMENT 2.5% FLAT TAX AHEAD OF SCHEDULE - Governor Doug Ducey announced that Arizona will implement its new 2.5% flat income tax rate on January 1, 2023, a full year ahead of schedule. According to Gov. Ducey,...more

Bradley Arant Boult Cummings LLP

Important Tax Legislation to Watch in the 2022 Alabama Regular Session

Because 2022 is an election year, the start date for the Alabama Legislature’s regular session comes early: Tuesday, January 11. As we do annually, here are some unofficial prognostications on the major items of tax...more

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