State & Local
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September 05, 2025
Taxation With Representation: Milbank, Wachtell, Latham
In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.
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September 05, 2025
Ala. Tax Revenue Through August Up $500M From Last Year
Alabama's total revenue collection from October through August exceeded the previous year's by roughly $500 million, according to the state Department of Revenue.
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September 05, 2025
What Tax Pros Read During Their Summer Vacation
What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.
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September 04, 2025
NY AG Appeals Toss Of $500M Trump Fine In Civil Fraud Case
New York's attorney general said Thursday she will challenge an appeals court's decision to throw out what it called an "excessive" $489 million civil fraud penalty against President Donald Trump and his sons, his companies, and executives of his companies.
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September 04, 2025
ABA Tax President-Elect Plans To Build On Section's Success
Lisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys.
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September 04, 2025
Kansas August Tax Collections Beat Forecast By 3.9%
Kansas collected $692.3 million in taxes in August, exceeding the state's estimate by 3.9%, or $26.2 million, the state Department of Revenue announced Thursday.
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September 04, 2025
Florida's Net Revenue In July Sinks $7M Below Estimate
Florida's net revenue in July underperformed forecasts by $7 million, the state Department of Revenue said.
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September 04, 2025
Liberal Groups Propose Tax Rate Hike For Colo. High Earners
Colorado would ditch its current flat income tax rate, impose a higher rate on high earners and cut taxes for most residents under measures proposed by a coalition of liberal groups for the November 2026 ballot.
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September 04, 2025
Iowa Total Receipts Collection Through August Down $332M
Iowa's total receipts from July through August underperformed the same period last year by $332 million, according to a state Department of Management report released Thursday.
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September 04, 2025
Ore. Outdoor Education Center Wins Property Exemption
A nonprofit that offers environmental education programs is entitled to a property tax exemption for its Oregon headquarters because the facility's activities furthered the entity's charitable objectives, the state Tax Court ruled.
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September 04, 2025
NH Total Receipts Drop $10M From Budget Forecast
New Hampshire's total receipts for July and August lagged behind fiscal estimates by $10 million, according to the state Department of Administrative Services.
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September 04, 2025
Calif. Update Of Fed. Tax Conformity Advances In Assembly
California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill that was ordered to a third reading in the state Assembly.
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September 03, 2025
Local Biz Tax Counts Toward Taxable Sales, Calif. OTA Says
A California tax agency correctly included a local business license tax in a cannabis corporation's measure of taxable sales, the state Office of Tax Appeals said.
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September 03, 2025
Calif. Assembly Panel OKs IRS Energy Tax Credit Conformity
California would conform to certain Internal Revenue Code provisions governing renewable energy tax credits from the Inflation Reduction Act under a bill unanimously approved by the state Assembly's Appropriations Committee.
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September 03, 2025
Ohio Justices OK Arguments Before Full Court In Car Tax Row
The Ohio Supreme Court on Wednesday granted a West Virginia car dealer's request for the justices to hear oral arguments in a case centering on a gross receipts tax assessment that an Ohio board voided for sales of vehicles to Ohio residents.
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September 03, 2025
Ore. Vote On $4.3B Transportation Tax Plan Delayed 2 Weeks
The Oregon Legislature's final word on a transportation bill with $4.3 billion in tax and fee increases will wait until Sept. 17 following the postponement of votes Wednesday until the expected return of a Democratic lawmaker facing a health issue.
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September 03, 2025
Texas Tax Revenues Through August Beat Forecast By $513M
Texas tax revenues through September 2024 through August beat estimates by $513 million, according to the state Comptroller.
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September 03, 2025
Tax Court Must Reconsider Medtronic Pricing, 8th Circ. Says
The U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method.
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September 03, 2025
W.Va. Revenues Through Aug. Beat Forecast By $17M
West Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported.
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September 03, 2025
Calif. Senate Panel OKs Property Tax Break For Tribes
Native American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote.
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September 03, 2025
Texas Bill Would OK More Sales Tax For Property Tax Relief
Texas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives.
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September 03, 2025
Ark. August Revenue Collections Beat Estimate By 8.9%
Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday.
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September 03, 2025
Pa. General Revenue In Aug. Up Slightly From Last Year
Pennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue.
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September 02, 2025
Calif. OTA Upholds Couple's Debt Relief Tax Assessment
A California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday.
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September 02, 2025
Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax Bill
An entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years.
Expert Analysis
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.