Law360 Tax Authority: Tax Authority State & Local /tax-authority/state-local?utm_source=rss&utm_medium=rss&utm_campaign=section Latest articles for: Tax Authority State & Local Copyright 2025 sa¹ú¼Ê´«Ã½. en-US Tue, 23 Dec 2025 20:38:45 +0000 Interest Grows In Little-Used NY Child Care RE Tax Break /tax-authority/state-local/articles/2425399?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425399 After New York increased a little-used property tax break for landlords of child care centers, and extended its application window through 2027, both landlords and child care providers are showing more interest in the program. Tue, 23 Dec 2025 17:54:39 +0000 NFL's Chiefs Moving To $3B Stadium In Kansas /tax-authority/state-local/articles/2424728?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424728 The Kansas City Chiefs are leaving their longtime home in Missouri to play in a new, $3 billion stadium in Kansas City, Kansas, that state's governor and the NFL team announced. Tue, 23 Dec 2025 17:04:25 +0000 Colo. Forecasts Revenue Decrease In Current Fiscal Year /tax-authority/state-local/articles/2425178?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425178 Colorado's general fund revenue is expected to decline in the current fiscal year, with corporate tax revenue falling because of slow business activity and the effects of the federal budget legislation signed in July, according to a legislative forecast released Friday. Tue, 23 Dec 2025 16:37:54 +0000 Chicago Mayor Allows $16.6B Budget Without Head Tax /tax-authority/state-local/articles/2425343?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425343 Chicago's mayor said Tuesday that he will neither sign nor veto the City Council's $16.6 billion budget, which does not contain the $33-per-employee monthly tax on larger employers he sought, meaning it will take effect without his signature. Tue, 23 Dec 2025 15:39:44 +0000 Mass. Panel OKs $300M Real Estate Transfer Fee Hike /tax-authority/state-local/articles/2425120?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425120 Massachusetts would double its real estate transfer fees under a bill advanced by a legislative committee that would raise an estimated $300 million annually to fund affordable housing and climate mitigation efforts. Tue, 23 Dec 2025 15:14:23 +0000 Maine General Revenues Top Forecast By $91M /tax-authority/state-local/articles/2425185?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425185 Maine's general fund collection of revenues from July through November outpaced estimates by $91 million, the state Department of Administrative and Financial Services reported Tuesday. Tue, 23 Dec 2025 14:15:41 +0000 RI Revenues Through Nov. Lag $29M Below Estimate /tax-authority/state-local/articles/2425172?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2425172 Rhode Island's general fund revenue collection from July through November underperformed estimates by $29 million, according to the state Department of Revenue. Tue, 23 Dec 2025 12:03:32 +0000 Fiscal Year 2026 State Tax Revenues Look Shaky, Experts Say /tax-authority/state-local/articles/2413149?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2413149 States are cutting back on general fund spending and setting budgets on a more defensive footing in fiscal year 2026, policy experts say, in anticipation of slower tax revenue growth after years of record-setting growth. Mon, 22 Dec 2025 18:03:22 +0000 Chicago Council's $16.6B Budget Axes Mayor's Head Tax Plan /tax-authority/state-local/articles/2424747?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424747 Chicago aldermen have passed a budget that omits Mayor Brandon Johnson's signature tax proposal of a $33-per-employee monthly tax on larger businesses, setting up a clash with the mayor, who must now decide whether to veto the council's plan. Mon, 22 Dec 2025 17:15:29 +0000 Top State And Local Tax Policies Of 2025 /tax-authority/state-local/articles/2416497?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2416497 The federal budget bill President Donald Trump signed in July changed the revenue picture for states, and some separated from federal policy to avoid severe impacts. The ever-growing digital economy also brought new challenges and opportunities for states. Here, Law360 looks at some of the top state and local tax policies of the past year. Mon, 22 Dec 2025 16:02:22 +0000 NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base /tax-authority/state-local/articles/2424707?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424707 New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex. Mon, 22 Dec 2025 14:55:35 +0000 Ariz. Revenues Through November Up $184M From Forecast /tax-authority/state-local/articles/2424694?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424694 Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee. Mon, 22 Dec 2025 14:20:01 +0000 Ohio Justices Reject Effort To Stop City's Income Tax /tax-authority/state-local/articles/2424695?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424695 An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim. Mon, 22 Dec 2025 13:48:28 +0000 SC Dept. Says Admission Tax Applies To Amusement Venues /tax-authority/state-local/articles/2424779?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424779 South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling.  Mon, 22 Dec 2025 13:24:51 +0000 Ariz. Bills Seek Ban On Crypto, Blockchain Taxes /tax-authority/state-local/articles/2424763?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424763 Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate. Mon, 22 Dec 2025 13:05:53 +0000 Minn. Montessori School Gets Property Tax Break, Court Says /tax-authority/state-local/articles/2424725?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424725 A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law. Fri, 19 Dec 2025 18:27:53 +0000 Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax /tax-authority/state-local/articles/2424403?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424403 Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax. Fri, 19 Dec 2025 18:13:06 +0000 Calif. Appeals Court Upholds Los Angeles' Mansion Tax /tax-authority/state-local/articles/2424287?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424287 A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court. Fri, 19 Dec 2025 17:37:11 +0000 The Answer, In A Word, Is Federalism: SALT In Review /tax-authority/state-local/articles/2416522?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2416522 From the treasury secretary's view of states that resist conformity to a proposed retroactive tax on California's billionaires, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. Fri, 19 Dec 2025 17:15:17 +0000 Ill. To End Transaction Threshold For Sales Tax /tax-authority/state-local/articles/2424423?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2424423 Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.