State & Local
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June 03, 2025
Calif. OTA Rules Against S Corp. Owner On R&D Credit
A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.
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June 03, 2025
Calif. OTA Denies Video Game Exec's Bad Debt Deduction
A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.
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June 03, 2025
Texas Gives Some Property Owners More Time To Pay Taxes
Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.
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June 03, 2025
Ind. Cities Can't Tax Streaming Video, Court Says
Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.
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June 03, 2025
DC Judge Agrees To Pause Tariff Injunction
A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.
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June 03, 2025
Montana Revenues Through May Up $43M, Dept. Says
Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.
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June 03, 2025
Oregon Sen. OKs Extending Brownfields Property Tax Break
Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.
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June 03, 2025
Okla. To Cut Top Income Tax Rate, Reduce Brackets
Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.
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June 03, 2025
Ark. Revenue Through May Tops Forecast By $17M
Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.
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June 03, 2025
Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute
A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.
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June 03, 2025
The Law360 400: A Look At The Top 100 Firms
A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.
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June 03, 2025
W.Va. Revenues Through May Beat Forecast By $237M
West Virginia's general fund revenue collection for July through May outpaced budget forecasts by $237 million but underperformed last year's total by $158 million, according to the State Budget Office.
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June 02, 2025
Montana Tribal Tariff Dispute Will Stay In US Trade Court
A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.
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June 02, 2025
White House Asks DC Circ. To Halt Tariff Injunction
The White House on Monday asked the D.C. Circuit to hit pause on a lower court ruling that found President Donald Trump's tariffs unlawful, arguing the "legally indefensible preliminary injunction" would impede sensitive trade negotiations if left unchecked.
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June 02, 2025
Ill. Budget Increases Taxes On Tobacco, Online Sports Books
Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.
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June 02, 2025
Calif. Construction Co. Owes Tax On Materials, OTA Says
A California construction company owes tax on sales of materials and other goods after failing to prove its assessment should be lowered, the state Office of Tax Appeals said in a ruling released Monday.
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June 02, 2025
Calif. Sizzler Franchise CEO Owes $500K In Tax, OTA Says
The president of a California company that operated multiple Sizzler restaurants is personally liable for over $500,000 in sales taxes and penalties, the state Office of Tax Appeals ruled in an opinion released Monday that upheld the state tax agency.
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June 02, 2025
Hawaii Suspends Tax Collections Time Limit During Appeals
Hawaii will suspend the statute of limitations on collections of income tax, transient accommodations tax and other taxes while an appeal of an assessment is pending before the state's Taxation Board of Review or Tax Appeal Court under a bill signed by the governor.
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June 02, 2025
Texas Lawmakers OK Tax Exemption For Internet Access
Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers and headed to Republican Gov. Greg Abbott for consideration.
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June 02, 2025
Colo. Creates Employee-Owned Biz Tax Breaks
Colorado will allow up to $1 million state income tax deduction, along with other tax breaks, for employee-owned businesses under a bill signed by the governor.
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June 02, 2025
Hawaii Conforms Tax Laws To Federal Code
Hawaii conformed its income, estate and generation-skipping transfer tax laws to the Internal Revenue Code under a bill signed by the governor.
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June 02, 2025
Minn. Justices Prod Humana On Pharmacy Benefit Sourcing
Minnesota Supreme Court justices appeared skeptical Monday of a Humana subsidiary's arguments that sales of pharmacy benefit services attributed to the state should be sourced to a Humana unit based in Wisconsin.
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June 02, 2025
NJ Church Must Prove Religious Use For Tax Exemption
A church that no longer holds services must produce evidence to show that it houses religious items to overturn a New Jersey town's denial of a tax exemption for the property, the state's tax court ruled.
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June 02, 2025
Feds Want 12½ Years For Ex-Ill. Speaker Convicted Of Bribery
Prosecutors are urging an Illinois federal judge to sentence former state House Speaker Michael Madigan to prison for 12½ years for bribery, conspiracy and fraud, saying his conduct adds "another sordid chapter to Illinois' storied reputation of corruption" while Madigan, armed with more than 200 letters of support, seeks only probation.
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June 02, 2025
Calif. Smoke Shop Purchaser Found Liable For Biz Sales Tax
A California business that purchased a smoke shop from the previous operator is liable for the remaining sales tax liability of that business as the successor, the state Office of Tax Appeals said in a ruling released Monday.
Expert Analysis
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.