State & Local

  • October 02, 2025

    Calif. Aligns With Fed. Energy Credit Laws, Other Tax Changes

    California conformed its tax laws with federal statutes on renewable energy tax credits and with other Internal Revenue Code provisions enacted over the last decade under a pair of bills signed by Democratic Gov. Gavin Newsom.

  • October 02, 2025

    Ala. Tribunal Nixes Package Stores' Sales Tax Liability

    The owner of a package store business doesn't owe an assessed tax liability after proving through sales records that he remitted tax on the company's sales, the Alabama Tax Tribunal ruled.

  • October 02, 2025

    Ohio Group Urges Changes To Mitigate Rising Property Taxes

    An Ohio group commissioned by the state governor to study state property taxes suggested that legislators approve a bill that would allow localities special residential zones where homeowners can be partially exempt from property taxes, along with setting limits for the zones.

  • October 02, 2025

    Texas AG Blocks 4 Cities' Property Tax Hikes

    Four Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue. 

  • October 02, 2025

    Calif. Law Updates Rules For Tax-Defaulted Property Sales

    California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.

  • October 02, 2025

    Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz

    Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly.

  • October 02, 2025

    Vt. Revenue Through Aug. Grows By $18M

    Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.

  • October 02, 2025

    W.Va. Revenue Through Sept. Beats Forecast By $61M

    West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.

  • October 01, 2025

    Court OKs Policy Rescission In $2.5M Tax Coverage Row

    An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.

  • October 01, 2025

    States, Businesses Push Justices To Extend Tariff Arguments

    The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.

  • October 01, 2025

    NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says

    Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.

  • October 01, 2025

    NY Senate Bill Seeks To Tax Energy Used In Crypto Mining

    New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.

  • October 01, 2025

    Colo. Board Advances High-Earner Tax Ballot Measures

    Colorado would increase tax rates on incomes over $500,000 and lower the rate for incomes up to $100,000, raising up to $3.25 billion annually, under two measures proposed for the November 2026 ballot that a state board advanced Wednesday.

  • October 01, 2025

    DC Estimates $714M Rise In Revenue From Prior Year

    Washington, D.C., expects revenue collections for the fiscal year that ended last month to total $714 million more than collections in the year prior, partly because of higher individual and corporate income tax revenue, its chief financial officer said.

  • October 01, 2025

    State And Local Tax Takeaways From September

    From the Pennsylvania Supreme Court's ruling that Pittsburgh may not impose a tax on nonresident athletes to a challenge to New Jersey's rules outlining when a company's internet activities exceed P.L. 86-272's protections against state income taxes, September was active in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • October 01, 2025

    Caplin & Drysdale Adds Longtime IRS Pro To DC Office

    Caplin & Drysdale has grown its Washington, D.C., office with the addition of a veteran Internal Revenue Service attorney, the firm announced Wednesday.

  • October 01, 2025

    Ore. Court Won't Hear Industrial Tax Classification Claim

    An Oregon company's effort to classify property as agricultural was rejected by the state's tax court, which ruled that the company did not identify a statute that could provide the relief it requested.

  • October 01, 2025

    Wis. Assembly Bill Seeks Tax Subtraction For OT Pay

    Wisconsin would create an income tax subtraction for qualified overtime compensation under a bill introduced in the state Assembly.

  • October 01, 2025

    Retroactive Religious Tax Break Affirmed For Ohio Property

    A property that held worship services is entitled to a religious tax exemption for two years before it applied for the tax break, even though it no longer qualified for the tax benefit when it sought the exemption, an Ohio state appeals court affirmed.

  • September 30, 2025

    IRS To Rework Corporate AMT Proposed Regs

    The Internal Revenue Service plans to revise proposed regulations for the corporate alternative minimum tax, the agency announced Tuesday, including rules that would lessen businesses' compliance demands and costs tied to assessing their liability.

  • September 30, 2025

    NJ Tax Agency To Roll Out Pilot Mediation Program

    The New Jersey Division of Taxation will begin a two-year pilot mediation program Wednesday that will allow businesses to settle certain corporation business tax and sales and use tax disputes.

  • September 30, 2025

    Mass. House Bill Seeks Digital Advertising Sales Tax

    Massachusetts would impose a tax on gross sales of digital advertising services, with the revenue supporting public media and education efforts, under a bill pitched by a state representative to a legislative tax panel.

  • September 30, 2025

    RI Revenue Tops Forecast By $5M In July

    Rhode Island's general revenue collection in July outpaced an estimate by about $5 million, the state Department of Revenue reported.

  • September 30, 2025

    Michigan General Revenues Top Last Year By $940M

    Michigan's general revenue collection from October 2024 through August beat last year's total by $940 million, according to the state Department of Revenue in a report released Tuesday.

  • September 30, 2025

    Alaska Gov. Vetoes Sourcing, Online Biz Apportionment Shift

    Alaska's governor vetoed a bill that would have shifted out-of-state companies doing business in the state to market-based sourcing and adopted single-sales-factor apportionment for designated "highly digitized businesses," saying it raised constitutional concerns.

Expert Analysis

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

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